bluuebunny/crossref_metadata_2025_split huggingface dataset:
Shortened lifespan and other age-related defects in bang sensitive mutants ofDrosophila melanogaster
Authors: Reynolds Elaine R. 
Published: July 2018

ABSTRACTMitochondrial diseases are complex disorders that exhibit their primary effects in energetically active tissues. Damage generated by mitochondria is also thought to be a key component of aging and age-related disease. An important model for mitochondrial dysfunction is the bang sensitive (bs) mutants inDrosophila melanogaster. Although these mutants all show a striking seizure phenotype, several bs mutants have gene products that are involved with mitochondrial function, while others affect excitability another way. All of the bs mutants (parabss, eas, jus, ses B, tkoare examined here) paralyze and seize upon challenge with a sensory stimulus, most notably mechanical stimulation. These and other excitability mutants have been linked to neurodegeneration with age. In addition to these phenotypes, we have found age-related defects for several of the bs strains. The mutantseas, ses B, andtkodisplay shortened lifespan, an increased mean recovery time from seizure with age, and decreased climbing ability over lifespan as compared to isogenic CS orw1118lines.. Other mutants show a subset of these defects. The age-related phenotypes can be rescued by feeding melatonin, an antioxidant, in all the mutants exceptses B. The age-related defects do not appear to be correlated with the seizure phenotype. Inducing seizures on a daily basis did not exacerbate the phenotypes and treatment with antiepileptic drugs did not increase lifespan. The results suggest that the excitability phenotypes and the age-related phenotypes may be somewhat independent and that these phenotypes mutants may arise from impacts on different pathways.
The impact of board characteristics and ownership identity on agency costs and firm performance: UK evidence
Authors: Allam Bahaaeldin Samir 
Published: July 2018

PurposeThis paper aims to provide a twofold empirical comparison: first, a comparison between the impact of corporate governance mechanisms on agency costs proxies and firm performance measures, and second, this comparison was used before and after the 2008 financial crisis, capturing two different economic states.Design/methodology/approachPanel regression methods were applied to two data sets of non-financial firms incorporated in the FTSE ALL-Share index over the period 2005-2011.FindingsThe results provide evidence that not all mechanisms lead to lower agency conflicts and/or higher firm performance. Ownership identity has a significant impact and the role of the governance mechanisms changes with the changes in the economic conditions surrounding the firm.Research limitations/implicationsThe results lend support to the notion that forcing a certain code of practice on firms to follow could compel them to move away from conflict reduction governance structures.Originality/valueTo the best of the authors’ knowledge, this is the first paper to provide a comparison of empirical evidence for the impact of board characteristics and ownership identity on agency costs and firm performance by using a comprehensive set of corporate governance mechanisms. This comparison challenges the prior studies that use performance as an indirect proxy for lower agency costs. Additionally, it compares the impact of the governance mechanisms during two different economic conditions.
Influence of magnetic concentrator on Hall effect based current sensor
Authors: Yatchev Ivan , Sen Mehmet , Balabozov Iosko , Kostov Ivan 
Published: July 2018

Purpose
The purpose of the paper is to clarify the influence of introducing magnetic concentrators on the performance of Hall effect based current sensors and to obtain dependencies of the sensor characteristics on the conductor position.

Design/methodology/approach
The finite element method and Comsol software are used for analysis of the three-dimensional magnetic field of the constructions of Hall effect based current sensor with different types of magnetic concentrators – closed-core (of rectangular and toroidal type) and open-core of toroidal type – with additional larger air gap. The Hall plate is also included in the model with its real dimensions and the magnetic flux density is obtained by integrating over its volume.

Findings
It has been found that there is dependence of the output signal (proportional to the magnetic flux density) of Hall effect based current sensor with both closed- and open-core magnetic concentrators on the position of the current carrying conductor. Distribution of the magnetic flux density and dependencies of its value in the Hall plate on the conductor position and on the additional air gap have been obtained. Optimization is carried out with respect to the additional air gap and cross-section dimensions of the concentrator.

Originality/value
Estimation of the influence of the introducing magnetic concentrators is made with respect to relationships between the output signal and conductor position for different constructions of the magnetic core of the concentrators.
Visual-aided ontology-based ranking on multidimensional data: a case study in academia
Authors: Triperina Evangelia , Bardis Georgios , Sgouropoulou Cleo , Xydas Ioannis , Terraz Olivier , Miaoulis Georgios 
Published: July 2018

Purpose
The purpose of this paper is to introduce a novel framework for visual-aided ontology-based multidimensional ranking and to demonstrate a case study in the academic domain.

Design/methodology/approach
The paper presents a method for adapting semantic web technologies on multiple criteria decision-making algorithms to endow to them dynamic characteristics. It also showcases the enhancement of the decision-making process by visual analytics.

Findings
The semantic enhanced ranking method enables the reproducibility and transparency of ranking results, while the visual representation of this information further benefits decision makers into making well-informed and insightful deductions about the problem.

Research limitations/implications
This approach is suitable for application domains that are ranked on the basis of multiple criteria.

Originality/value
The discussed approach provides a dynamic ranking methodology, instead of focusing only on one application field, or one multiple criteria decision-making method. It proposes a framework that allows integration of multidimensional, domain-specific information and produces complex ranking results in both textual and visual form.
Sustainability in the professional accounting and finance curriculum: an exploration
Authors: Mburayi Langton , Wall Tony 
Published: July 2018

PurposeWhereas the integration of sustainability into business schools has received increasing attention in recent years, the debate continues to be generic rather than recognising the peculiarities of the more quantitative sub disciplines such as accounting and finance which may of course be intimately linked to professional standards. The purpose of this paper, therefore, is to examine the extent to which sustainability is integrated into accounting and finance curricula in business schools, how, and to understand some of the challenges of doing so.Design/methodology/approachThis paper presents the findings from a systematic form of literature review which draws on the previous literature about how sustainability is embedded into business school curricula and the challenges in doing so. A particular focus is placed on how the ways in which sustainability is integrated into accounting and finance curricula in business schools.FindingsThe paper demonstrates that accounting and finance lags behind other management disciplines in embedding sustainability and that institutional commitment is oftentimes a strong imperative for effective integration of sustainability.Practical implicationsThis paper is a call to practitioners and researchers alike to explore new ways of integrating sustainability in the accounting and finance curricula, including working across boundaries to provide learning opportunities for future accountants, financial managers and generalist managers.Originality/valueThe paper offers an original analysis and synthesis of the literature in the context of the accounting and finance curricula in business schools, and proposed a conceptual framework to further develop sustainability education in the context of business schools.
Teaching lean manufacturing at a postgraduate level
Authors: Tortorella Guilherme , Cauchick-Miguel Paulo A. 
Published: July 2018

PurposeThis study aims at integrating two teaching approaches to enhance Lean manufacturing (LM) learning at a graduate course level and verify its effectiveness through comparing students’ performance and learning preferences.Design/methodology/approachThe proposed methodology incorporates problem-based learning (PBL) approach based on real problems of companies undergoing a lean implementation into traditional teaching methods. The methodology was applied with graduate students from a Brazilian public university, whose learning preferences were subsequently identified. The verification of effectiveness is undertaken through a comparative analysis of students’ performance after each course.FindingsThe findings indicate that PBL may be an effective complementary method for LM learning, especially because it exposes students to actual problems when implementing LM. The proposal may improve problem-solving ability and provide a more fertile environment to promote better learning experience. The results are also positively related to the current body of the literature. Finally, because of different students’ learning preferences, PBL alone may not fulfill all students’ cognitive requirements, and hence, traditional teaching methods should not be eradicated from the LM learning process.Originality/valueBecause of an increasingly worldwide competition regarding business performance, LM has been an emerging and relevant subject among engineering and management postgraduate courses. Nevertheless, the practical character inherent to the understanding of LM may undermine learning and development of students. Therefore, studies that verify the effectiveness of the teaching approach may contribute to better prepare students for such demanding context.
Mentoring novice school principals in Chile: what do mentors learn?
Authors: Aravena Felipe 
Published: July 2018

Purpose
The purpose of this paper is to explore the mentors’ knowledge gained of eight Chilean mentors during their first experience working within a formal mentoring program supporting novice school principals.

Design/methodology/approach
This study uses a qualitative approach. Research design, data collection and data analysis comprise an interpretative approach to aid the understanding of the learnings and personal processes involved in the mentoring experiences of mentors. For that the authors have coded 280 reflection sheets from the whole process of mentoring.

Findings
Mentors learn how the system works, how the school context offers opportunities and limitations for novice school principals, how they themselves perform their role and what professional strategies are effective for supporting new principals. In practical terms, mentors learn the relevance of being a good listener, critical friend, guide, supporter, respondent and source of knowledge.

Practical implications
Mentoring is an important professional activity that can promote the retention of principals and improve their organization and professional socialization within schools.

Originality/value
This is the first study presenting a formal experience in mentoring in Latin America.
An investigation of healthcare supply chain management and patient responsiveness
Authors: Polater Abdussamet , Demirdogen Osman 
Published: July 2018

Purpose
This study aims to focus on the impact of supply chain (SC) integration, demand forecasting and supplier performance on patient responsiveness at public hospitals through the mediating role of SC flexibility.

Design/methodology/approach
To measure the above stated correlation, a Likert scale with five points and 23 items was used and structural equation modeling was applied. The scale was applied to public hospitals. Statistical software programs (SPSS 18 and LISREL 8.8) were used to analyze the data. The analysis of reported statistics is based on a sample of 129 logistics and SC specialists at public hospitals in the cities representing different regions of Turkey.

Findings
The research hypotheses are supported as a result of the analysis. The research reveals that SC flexibility has a mediation effect between SC integration, demand forecasting, supplier performance and patient responsiveness.

Practical implications
The increasing number of population, geopolitical position, migration waves, man-made and natural disasters lead Turkish health-care industry to have effective SC plans to satisfy the patients’ needs successfully and reduce the effects of these fatal events. In this sense, SC flexibility is an important factor for health-care industry in responding changing patient demands. At this juncture, the main point is to bring required resources together in the right place and at the right time. Otherwise, health-care institutions cannot serve the affected people because of the non-availability of supply. To achieve it, public health-care institutions should give more importance to the SC principles.

Originality/value
Success in SC flexibility in health care can directly affect patient welfare. Thus, focusing on the patient responsiveness is an important aim of the health-care industry. However, it was determined that less attention has been given to understanding patient satisfaction as a result of SC operations. The results indicate that patient responsiveness improvement should be included into strategic plans, and SC efforts should be used as a means of satisfying patient needs quickly. To the best of our knowledge, this is the first study investigating the mentioned relationships at public hospitals. Findings of this paper will have a significant contribution for researchers and health-care professionals in understanding the impact of SC to patient responsiveness.
Demographic characteristics of the board of directors’ structure and tax avoidance
Authors: Hoseini Mohammadreza , Safari Gerayli Mehdi , Valiyan Hasan 
Published: July 2018

PurposeThe structure of corporate governance, as one of the important elements to be considered based on the different characteristics than other companies, such as women, expertise, tenure and management is different. But two measures for the presence of women in the board of directors and the size of director’s board are considered as corporate content characteristics that can affect corporate tax strategies in avoiding tax or taxes timely pay off. The purpose of this paper is to understand the demographic characteristics of the board of directors structure on the board and tax avoidance in Tehran Stock Exchange (TSE).Design/methodology/approachSample includes the 505 firm-year observations from companies listed on the TSE during the years 2012–2016 and research hypothesis was tested using multivariate regression model based on panel data.FindingsThe results indicate that female presence on the board of directors reduces the corporate tax avoidance. Additionally, firms with a larger size of board of directors are associated with more tax avoidance.Originality/valueThe current study is almost the first study which has been conducted in Iran, so the findings of the study not only extend the extant theoretical literature concerning the tax avoidance in developing countries including emerging capital market of Iran, but also help investors, capital market regulators and accounting standard setters to make informed decisions.
An efficient robot payload identification method for industrial application
Authors: Dong Yunfei , Ren Tianyu , Chen Ken , Wu Dan 
Published: July 2018

PurposeThis paper aims to improve the accuracy of robot payload identification and decrease the complexity in its industrial application by developing a new method based on the actuator current.Design/methodology/approachInstead of previous general robot dynamic modeling of the actuators, links, together with payload inertial parameters, the paper discovers that the difference of the actuator torque between the robot moving along the same trajectory with and without carrying payload can be described as a function of the payload inertial parameters directly. Then a direct dynamic identification model of payload is built, a set of specialized novel exciting trajectories are designed for accurate identification and the least square method is applied for the estimation of the load parameters.FindingsThe experiments confirm the effectiveness of the proposed method in robot payload identification. The identification accuracy is greatly improved compared with that of existing methods based on the actuator current and is close to the accuracy of the methods that direct use the wrist-mounted force-torque sensor.Practical implicationsAs the provided experiments indicate, the proposed method expands the application range and greatly improves the accuracy, hence making payload identification fully operational in the industrial application.Originality/valueThe novelty of such an identification method is that it does not require the rotor inertias and inertial parameters of links as a prior knowledge, and the specially designed trajectories provide completed decoupling of the load parameters.
Is the accounting quality after the mandatory adoption of IFRS a random walk? Evidence from Europe
Authors: Morais Ana Isabel , Fialho Ana , Dionísio Andreia 
Published: July 2018

PurposeThe purpose of this paper is to provide empirical evidence regarding the classification of European countries based on accounting quality metrics. The authors investigate whether the grouping of countries based on accounting quality levels differs from other classifications based on accounting practices or country-specific factors identified in previous studies.Design/methodology/approachThe authors run panel data regressions for 2.078 European listed companies using value relevance and earnings smoothing metrics. The authors also apply cluster analysis to classify the countries.FindingsThe results suggest that the adoption of a common set of International Financial Reporting Standards (IFRS) did not lead to a similar level of accounting quality of financial information. The authors identified three clusters of countries that are not coincident with previous classifications.Research limitations/implicationsThe results show that the adoption of different accounting practices allowed in IFRS does not necessarily influence accounting quality.Practical implicationsThe results suggest that the way regulators decided to incorporate IFRS into national accounting systems is one issue that may be relevant in explaining the three clusters.Originality/valueThe paper provides empirical evidence that supports two theoretical assertions. The first is that a classification depends entirely on the characteristics used to represent the countries being classified. The second is that the adoption of a single set of accounting standards does not determine similar accounting practices and does not lead to similar levels of accounting quality.
Budget emphasis in small and medium-sized enterprises: evidence from Denmark
Authors: Sandalgaard Niels , Nielsen Christian 
Published: July 2018

Purpose
The purpose of this paper is to investigate the use of budget targets for performance evaluation in small- and medium-sized enterprises (SMEs) from a contingency perspective.

Design/methodology/approach
This paper is based on a survey conducted among small- and medium-sized Danish production companies. It takes a contingency approach and applies structural equation modeling to analyze the data.

Findings
The authors find that budget emphasis is related to size, decentralization and interdependence. Furthermore, the authors hypothesize and find that the degree of budget emphasis is positively related to performance.

Research limitations/implications
The usual limitations associated with survey-based research should be considered before drawing conclusions from the findings. In that regard, replications of the study could be useful.

Practical implications
The practical implication of this paper is that emphasis on the budget target in performance evaluation is of relevance for small- and medium-sized production companies.

Originality/value
This paper contributes by providing insights into management accounting in SMEs. More specifically, this paper contributes to the debate in the SME literature regarding the value of planning and budgeting in SMEs as the paper focuses on the use of budgets for performance evaluation.
Investor reactions to restatements conditional on disclosure of internal control weaknesses
Authors: Li Yiwen , Park You-il , Wynn Jinyoung 
Published: July 2018

Purpose
The purpose of this paper is to investigate investor reactions to financial restatements conditional on disclosures of internal control weaknesses under Section 404 of the Sarbanes-Oxley Act.

Design/methodology/approach
The research uses cumulative abnormal stock returns (CARs) as a proxy for investor reactions. Restatements and internal control reports are available on audit analytics. Multivariate regression analyses were used for testing.

Findings
Using a sample of restating firms whose original misstatements are linked to underlying internal control weaknesses, the research finds that cumulative abnormal returns for firms disclosing internal control weaknesses in a timely manner is negative in a three-day window around the restatement announcements. The finding indicates that restatements with early disclosure of internal control weaknesses provide more persuasive evidence of the ineffectiveness of a firm’s internal control over financial reporting, rather than early disclosure lowering the information asymmetry between a firm and investors.

Research limitations/implications
This study employs CARs to examine the market reaction to restatements conditional on disclosure of internal control weaknesses.

Practical implications
Further study on reactions by creditors who have access to private information on firms could extend the implications of the finding.

Originality/value
The study contributes to the existing research by documenting that early disclosure of material weaknesses in internal control affects investors’ reactions to financial restatements.