bluuebunny/crossref_metadata_2025_split huggingface dataset:
Characteristics of real backdaters
Authors: Tee Kienpin , Wiley Marilyn 
Published: August 2017

Purpose
Recent findings show that CEOs tend to backdate their stock option grants so that a past date on which the stock price was particularly low is picked to be the grant date. Using cases now settled concerning a group of firms that were caught backdating, this paper aims to examine further whether backdating firms have higher levels of operating efficiency and corporate governance, lower levels of bankruptcy risk, more ability to increase shareholder wealth, and lower levels of market price risk. This paper also compares the characteristics of backdating firms during the pre-Sarbanes-Oxley Act of 2002 (SOX) and post-SOX periods.

Design/methodology/approach
This sample of backdater firms comprises those caught backdating who have settled their cases, according to data provided by Risk Metrics Group, a non-profit organization that keeps track of most securities class actions. A matched sample of 28 non-backdating, comparison-group firms was constructed to perform univariate and multivariate comparisons.

Findings
This study found that backdating firms on average have a higher price risk than non-backdating firms, and that increasing the percentage of shares owned by the major shareholders reduces the possibility of management conducting backdating activities.

Originality/value
No previous studies have used a sample of real backdating culprits. Previous studies have usually used likely backdating traits to identify a group of suspected backdaters. In contrast, the current study, by using a group of firms whose deliberate backdating behavior had led to lawsuits that have been settled in court, investigated the characteristics of known backdaters.
Spotting the lone actor: combating lone wolf terrorism through financial investigations
Authors: Tierney Michael 
Published: August 2017

Purpose
In 2014, Paul Gill et al. introduced a study of 119 lone-actor terrorism cases, and found that lone-actor extremists could be more accurately identified by their behavioural characteristics and activities, rather than their extremist ideologies. The study was said to have significant impact on intelligence analysis in the field of counterterrorism. The purpose of this paper is to apply Gill et al.’s findings to financial intelligence investigations, to assist investigators with the detection and prevention of lone-actor terrorist financing.

Design/methodology/approach
This article provides an overview of the key findings provided by Gill et al. It then discusses the indicators of lone-actor terrorism in the context of financial intelligence investigations, and sets out methods to improve financial intelligence investigations to better identify and stop lone-actor terrorism in the future.

Findings
By applying traditional financial intelligence techniques, which focus on assessing an individual’s activity and behaviour, with open-source intelligence gathering, financial intelligence investigators will be better equipped to identify lone-actor terrorism and its financing moving forward.

Originality/value
This article will be of value to investigators specializing in terrorism and financial crime, as it will assist them in the identification of a proliferating security threat, the lone-actor terrorist. While the article relies on the findings provided by Gill et al., it takes a new approach by applying those findings specifically to the financial intelligence sector, to improve investigations related to terrorism.
De-normalizing corruption in the Indonesian public sector through behavioral re-engineering
Authors: Prabowo Hendi Yogi , Cooper Kathie , Sriyana Jaka , Syamsudin Muhammad 
Published: August 2017

Purpose
Based on the authors’ study, the purpose of this paper is to ascertain the best approach to mitigate corruption in the Indonesian public sector. To do so, the paper uses three behavioral perspectives: the Schemata Theory, the Corruption Normalization Theory and the Moral Development Theory.

Design/methodology/approach
This paper is part of the authors’ study to examine corruption patterns in Indonesia in the past 10 years through examination of reports from various institutions as well as other relevant documents addresses corruption-related issues to explore various options for mitigating corruption through behavioral re-engineering. For the purpose of gaining various perspectives on anti-corruption measures, this study also uses expert interviews and focus group discussions with relevant experts in Indonesia and Australia on various corruption-related issues.

Findings
The authors establish that despite the fall of the New Order regime nearly two decades ago, corruption remains entrenched within the post-Suharto Governments. The normalized corruption in Indonesia is a legacy of the New Order regime that shaped societal, organizational and individual schemata in Indonesia. The patrimonial style of leadership in particular within the regional governments resulted in increasing rent-seeking activities within the decentralized system. The leadership style is also believed to have been supporting the normalization of corruption within the public sector since the New Order era. The three-decade-old systematic normalization of corruption in the Indonesian public sector can only be changed by means of long and systematic de-normalization initiatives. To design the best intervention measures, decision makers must first identify multiple factors that constitute the three normalization pillars: institutionalization, rationalization and normalization. Measures such as periodical reviews of operational procedures, appointment of leaders with sound morality, anti-corruption education programs, administering “cultural shocks”, just to name a few, can be part of multifaceted strategies to bring down the normalization pillars.

Research limitations/implications
The discussion on the options for de-normalization of corruption in Indonesia is focused on corruption within the Indonesian public institutions by interviewing anti-fraud professionals and scholars. A better formulation of strategic approaches can be developed by means of interviews with incarcerated corruption offenders from the Indonesian public institutions.

Practical implications
This paper contributes to the development of corruption eradication strategy by suggesting options for de-normalizing corruption in the Indonesian public sector so that resources can be allocated more effectively and efficiently to mitigate the problem.

Originality/value
This paper highlights the importance of behavior-oriented approaches in mitigating corruption in the Indonesian public sector.
Combatting the global crime of bribery: a report on Canadian foreign official anti-bribery policy
Authors: Leasure Peter 
Published: August 2017

Purpose
The purpose of this paper is to provide an updated review of Canadian foreign official anti-bribery policy.

Design/methodology/approach
To achieve this objective, seven factors were examined. Several factors have been emphasized by the Organisation for Economic Co-operation and Development, and others are original.

Findings
The results indicate that while Canada is making progress towards strengthening its foreign official anti-bribery policy, significant weaknesses still remain.

Originality/value
This study adds to the literature in this area by utilizing several new factors which attempt to gauge the effectiveness of foreign official anti-bribery policy.
Contingency theory, climate change, and low-carbon operations management
Authors: Furlan Matos Alves Marcelo Wilson , Lopes de Sousa Jabbour Ana Beatriz , Kannan Devika , Chiappetta Jabbour Charbel Jose 
Published: August 2017

PurposeDrawing on the theory of contingency, the aim of this work is to understand how supply chain-related contingencies, arising from climate change, are related to changes in the organisational structure of firms. Further, the authors explore how this relationship influences the perception of sustainability managers on the adoption of low-carbon operations management practices and their related benefits.Design/methodology/approachTo achieve this goal, this research uses NVivo software to gather evidence from interviews conducted with ten high-level managers in sustainability and related areas from seven leading companies located in Brazil.FindingsThe authors present four primary results: a proposal of an original framework to understand the relationship between contingency theory, changes in organisational structure to embrace low-carbon management, adoption of low-carbon operations practices and benefits from this process; the discovery that an adequate low-carbon management structure is vital to improve the organisations’ perceptions of potential benefits from a low-carbon strategy; low-carbon management initiatives tend to emerge from an organisation’s existing environmental management systems; and controlling and monitoring climate contingencies at the supply chain level should be permanent and systematic.Originality/valueBased on the knowledge of the authors, to date, this work is the first piece of research that deals with the complexity of putting together contingency theory, climate-change contingencies at the supply chain level, organisational structure for low-carbon management and low-carbon operations management practices and benefits. This research also highlights evidence from an emerging economy and registers future research propositions.
Variation in rates of inpatient admission and lengths of stay experienced by adults with learning disabilities in England
Authors: MacDonald Anne 
Published: August 2017

Purpose
The purpose of this paper is to provide a commentary from a Scottish perspective on some of the issues raised in the paper “Variation in rates of inpatient admission and lengths of stay experienced by adults with learning disabilities in England”.

Design/methodology/approach
The policy context in relation to people with learning disabilities in Scotland is reviewed, alongside an update about a current Scottish Government project focussed on understanding and addressing the issue of people with learning disabilities whose discharge from hospital is delayed.

Findings
As regards to people with learning disabilities who are inpatients in hospitals in Scotland, there are similar themes in common with those in the paper by Elaine James and colleagues; however Scottish policy has developed differently from that in England in this area.

Originality/value
This commentary adds to the discussion by contributing a Scottish perspective on issues and outlines work being done to address the need for people with learning disabilities and complex needs in Scotland to live within their local communities.
Learning disability market position statements, are they fit for purpose?
Authors: Giraud-Saunders Alison 
Published: August 2017

Purpose
The purpose of this paper is to provide a commentary on the issues raised in the article “Learning disability market position statements (MPS), are they fit for purpose?”

Design/methodology/approach
The commentary draws on the literature and the author’s experience in developing commissioning.

Findings
Published documents such as MPS and joint strategic needs assessments do not give an encouraging picture of progress in commissioning with and for people with learning disabilities. Actual commissioning practice may or may not be stronger than the documents suggest; however, more robust planning may help to sustain progress through times of organisational and social change.

Originality/value
The commentary sets MPS in the context of other guidance on commissioning and development of services. It addresses questions about the need for published statements and the factors that help or hinder development of commissioning.
Streamflow Hydrology Estimate Using Machine Learning (SHEM)
Authors: Petty T.R. , Dhingra P. 
Published: August 2017

AbstractContinuity and accuracy of near real‐time streamflow gauge (streamgage) data are critical for flood forecasting, assessing imminent risk, and implementing flood mitigation activities. Without these data, decision makers and first responders are limited in their ability to effectively allocate resources, implement evacuations to save lives, and reduce property losses. The Streamflow Hydrology Estimate using Machine Learning (SHEM) is a new predictive model for providing accurate and timely proxy streamflow data for inoperative streamgages.SHEMrelies on machine learning (“training”) to process and interpret large volumes (“big data”) of historic complex hydrologic information. Continually updated with real‐time streamflow data, the model constructs a virtual dataset index of correlations and groups (clusters) of relationship correlations between selected streamgages in a watershed and under differing flow conditions. Using these datasets,SHEMinterpolates estimated discharge and time data for any indexed streamgage that stops transmitting data. These estimates are continuously tested, scored, and revised using multiple regression analysis processes and methodologies. TheSHEMmodel was tested in Idaho and Washington in four diverse watersheds, and the model's estimates were then compared to the actual recorded data for the same time period. Results from all watersheds revealed a high correlation, validating both the degree of accuracy and reliability of the model.
Gateway effects and electronic cigarettes
Authors: Etter Jean‐François 
Published: August 2017

AbstractBackgroundE‐cigarettes are alleged to be a gateway to cigarette smoking in non‐smokers. This study examines whether the gateway theory has value, whether the criteria to establish causality have been met and what type of evidence is required to test this theory.AnalysisExperiments are impractical, and we may not be able to test properly the gateway effects via observational studies that simply adjust for confounders. Multivariate models cannot eliminate all the variance in propensity to smoke captured by the variable ‘vaping’ because of the proximity of these two behaviours. It may be difficult to prove that vaping precedes smoking when product use co‐occurs and when, in fact, smoking usually precedes vaping. The gateway theory is not compatible with either (1) the decrease in smoking prevalence observed in adolescents in countries where vaping increased or (2) an increase in smoking among teenagers after age restrictions were imposed on e‐cigarette purchases. A spurious gateway effect can be produced artificially by mathematical models in which a propensity to use substances is correlated with opportunities to use substances. Finally, neither nicotine medications nor smokeless tobacco produce gateway effects. Available data are compatible with a common liability model in which people who are liable to use nicotine are more likely to use both e‐cigarettes and cigarettes.ConclusionsDespite its weaknesses and scant empirical support, the gateway theory of smoking initiation has had enormous political influence. Policies based on this theory will not have the intended effects if the association between vaping and smoking is explained by common liabilities.
Defending the social value of knowledge as a safeguard for public trust
Authors: Holzer Felicitas S. 
Published: August 2017

AbstractThe ‘socially valuable knowledge’ (SVK) principle has been widely acknowledged as one of the most important guiding principles for biomedical research involving human subjects. The principle states that the potential of producing socially valuable knowledge is a necessary requirement, although not sufficient, for the ethical conduct of research projects. This is due to the assumption that the social value of knowledge avoids exploitation of research subjects and justifies the use of health resources. However, more recently, several authors have started interrogating the validity of SVK in research and offered various lines of argument against the SVK principle as a necessary constraint to research. In this article, I will reconstruct the main arguments of this discussion between defenders and debunkers of the SVK principle and offer a third way to consider the social value of knowledge in research studies. I will argue that the social value of knowledge can be supported by an independent justification. This justification of the SVK principle addresses the rationality and common interest of researchers. Thus, I will introduce the SVK principle as a safeguarding principle for public trust based on a conceptual framework by Alex John London. My approach justifies keeping the principle as a precautionary and rational requirement for human health research that all rational stakeholders can agree upon.
A pragmatic analysis of vulnerability in clinical research
Authors: Wendler David 
Published: August 2017

AbstractIdentifying which subjects are vulnerable, and implementing safeguards to protect them, is widely regarded as essential to clinical research. Commentators have endorsed a number of responses to these challenges and have thereby made significant progress in understanding vulnerability in clinical research. At the same time, this literature points to a central contradiction which calls into question its potential to protect vulnerable subjects in practice. Specifically, analysis suggests that all human subjects are vulnerable and vulnerability in clinical research is comparative and context dependent, in the sense that individuals are vulnerable relative to others and in some contexts only. Yet, if everyone is vulnerable, there seems to be no point in citing the vulnerability of some individuals. Moreover, the conclusion that everyone is vulnerable seems inconsistent with the claims that vulnerability is comparative and context dependent, raising concern over whether it will be possible to develop a comprehensive account of vulnerability that is internally consistent. The solution to this dilemma lies in recognition of the fact that the practical significance of claims regarding vulnerability depends on the context in which they are used. The claims that appear to lead to the central contradiction are in fact accurate conclusions that follow from different uses of the term ‘vulnerability’. The present manuscript describes this ‘pragmatic’ approach to vulnerability in clinical research and considers its implications for ensuring that subjects receive appropriate protection.
Association between infection with Helicobacter pylori and atopy in young Ethiopian children: A longitudinal study
Authors: Taye B. , Enquselassie F. , Tsegaye A. , Amberbir A. , Medhin G. , Fogarty A. , Robinson K. , Davey G. 
Published: August 2017

SummaryBackgroundEpidemiological evidence from developed countries indicates that Helicobacter pylori infection correlates with a reduced risk of atopy and allergic disorders; however, limited data are available from low‐income countries.ObjectiveWe examined associations between H. pylori infection in early childhood and atopy and reported allergic disorders at the age of 6.5 years in an Ethiopian birth cohort.MethodsA total of 856 children (85.1% of the 1006 original singletons in a population‐based birth cohort) were followed up at age six and half years. An interviewer‐led questionnaire administered to mothers provided information on demographic and lifestyle variables. Questions on allergic disease symptoms were based on the International Study of Asthma and Allergies in Children (ISAAC) core allergy and environmental questionnaire. Serum samples were analysed for total IgE levels and anti‐H. pylori cytotoxin‐associated gene A (CagA) IgG antibody using commercially available ELISA kits. Stool samples were analysed for H. pylori antigen using a rapid immunochromatographic test. The independent effects of H. pylori infection (measured at age of 3, 5 and 6.5 years) on prevalence and incidence of atopy and reported allergic disorders (measured at age of 6.5 years) were determined using multiple logistic regression.ResultsIn cross‐sectional analysis, current H. pylori infection at age 6.5 years was inversely, though not significantly, related to prevalence of atopy and “any allergic condition” at age 6.5 years. However, detection of H. pylori infection at any point up to age 6.5 years was associated with a significantly reduced odds of both atopy and “any allergic condition” (adjusted OR AOR, 95% CI, 0.54; 0.32‐0.92, P = .02, and .31; 0.10‐0.94, P = .04, respectively). In longitudinal analyses, H. pylori infection at age 3 was inversely associated with incidence of atopy (AOR, 95% CI, 0.49; 0.27‐0.89, P = .02). Furthermore, among H. pylori‐infected children, those with a CagA+ strain had a more pronounced reduction in odds of atopy (AOR = 0.35 vs 0.63 for CagA+ vs CagA‐), and this reduction reached borderline significance.ConclusionThese data are consistent with the hypothesis that early exposure to H. pylori is inversely associated with atopy and allergic conditions. A possible modest protective association against atopy was observed in those infected with a more virulent CagA+ strain of H. pylori.
Maxillary sinus augmentation with leukocyte and platelet‐rich fibrin and deproteinized bovine bone mineral: A split‐mouth histological and histomorphometric study
Authors: Nizam Nejat , Eren Gülnihal , Akcalı Aliye , Donos Nikolaos 
Published: August 2017

AbstractObjectivesTo evaluate the effect of leukocyte and platelet‐rich fibrin (L‐PRF) in combination with deproteinized bovine bone mineral (DBBM) on bone regeneration in maxillary sinus augmentation.Material and methodsThirteen patients (nine males and four females, mean age ± SD; 49.92 ± 10.37) were enrolled to the study. 26 maxillary sinus augmentation procedures were randomly performed using DBBM and L‐PRF mixture (test) or DBBM alone (control) in a split‐mouth design. The same surgical procedures were performed in both groups, and bone biopsies were harvested from the implant sites 6 months postoperatively for histological and histomorphometric evaluations as the primary outcome of the study. Implants were placed and then loaded in the augmented sites after 6 months. The secondary outcomes included clinical and radiographic data and were obtained pre‐ and postoperatively.ResultsThere was no qualitative difference in histological analyses among the groups. In all samples, a newly formed bone was in direct contact with the residual material. The percentages of newly formed bone (test; 21.38 ± 8.78% and control; 21.25 ± 5.59%), residual bone graft (test; 25.95 ± 9.54% and control; 32.79 ± 5.89%), bone graft in contact with the newly formed bone (test; 47.33 ± 12.33% and control; 54.04 ± 8.36%), and soft tissue (test; 52.67 ± 12.53% and control; 45.96 ± 8.36%) were similar among the groups (p < .05). Similar radiographic bone height in the augmented area was observed, and implant survival rate was 100% for both groups.ConclusionsBoth techniques were effective for maxillary sinus augmentation, and after 6 months of healing, the addition of L‐PRF in DBBM did not improve the amount of regenerated bone or the amount of the graft integrated into the newly formed bone under histological and histomorphometric evaluation.