bluuebunny/crossref_metadata_2025_split huggingface dataset:
Restatements and accounting quality: a comparison between IFRS and US-GAAP
Authors: El-Gazzar Samir M. , Finn Philip M. 
Published: April 2017

PurposeThis paper aims to examine whether sanctioning adoption of IFRS for US firms would produce accounting information of the same quality as those produced under US Generally Accepted Accounting Principles (GAAP). This is a timely research since the Securities and Exchange Commission (SEC; 2014) has asked for further review.Design/methodology/approachThis study uses restatements of financial statements made by a sample of foreign firms listed on US stock exchanges using International Financial Reporting Standards (IFRS) in comparison to a control sample of US firms using US GAAP during the period of 2001to 2010. Statistical analysis of the frequency, sources and magnitude of the restatements and market revaluations to the announcement of the restatements are examined. Cross-country differences are also examined.FindingsThe results indicate that IFRS firms have a lower rate of restatements than US GAAP firms but with no significant differences in terms of sources of restatements and the impact on net income or shareholders’ equity. The market revaluations to restatement announcements show no significant differences between the two accounting regimes. Cross-sectional analyses indicate IFRS firms are on average from countries characterized by weak rule of law, ineffective corruption controls and lower efforts to promote private sector advancement.Research limitations/implicationsThe sample size in the paper is relatively small. To increase validity of the inferences from the Results, this issue should be readdressed with larger sample.Practical implicationsResults are important to accounting practitioners and policymakers.Social implicationsResults are contributing in clarifying the SEC’s concerns of adopting the IFRS by US-based firms; thus, saving the investors the additional efforts and costs in comparing financial statements prepared under different accounting regimes.Originality/valueThis research is the first to use restatements as accounting quality criteria. The results suggest that adoption of IFRS by US-based firms would not produce accounting information that is significantly different in quality from those generated under US GAAP. This result should be of interest to the SEC in clarifying its concerns.
The mediating effect of organizational climate on the relationship between HRM practices and HR outcomes in the Libyan public sector
Authors: Al Damoe Fathi Mohamed , Hamid Kamal , Sharif Mohmad 
Published: April 2017

PurposeDespite the fact that previous studies have identified a possible mediator (organizational climate) in the HRM practices-HR outcomes link, the role of organizational climate as a mediator has, however, not been accorded the respect it deserves in the HRM practices-HR outcomes relationship. Moreover, studies on organizational climate are still scarce and have often focused on western organizations. The purpose of this paper, among others, is to examine the direct effect of HRM practices on the HR outcomes within the context of Libyan organizations. It further investigates whether organizational climate mediates the influence of HRM practices on the HR outcomes within the context of Libyan organizations.Design/methodology/approachThis paper uses multiple regression analysis on a sample of Libyan organizations.FindingsRegarding the findings, first, the paper finds that organizations that adopt HRM practices, such as performance appraisal, compensation and rewards and HR planning achieve significant HR outcomes. The finding also indicates that recruitment and selection and training and development are not good predictors of HR outcomes in the organization. Finally, the study reveals that the influence of HRM practice dimensions such as performance appraisal, compensation and reward and HRP on organizational performance is mediated by the presence of organizational climate; on the other hand, organizational climate fails to mediate the influence of both recruitment and selection and training and development on the HR outcomes. This study suggests that not all HRM practices are influenced by organizational climate of the organizations in Libya, and this may be due to the present environmental situation in Libya.Originality/valueThe study is deemed as an initial attempt to investigate the mediating effect of organizational climate on the relationship between HRM practices and HR outcomes in the Libyan public organizations. This finding acts as a springboard for further research and a wake-up call to the organizations in Libya to evaluate the importance of organizational climate in achieving HR outcomes in a volatile environment.
Bio-inspired iron metal–carbon black based nano-electrocatalyst for the oxygen reduction reaction
Authors: Seyyedi Behnam 
Published: April 2017

Purpose
The purpose of this paper is to introduce bio-inspired FeN4-S-C black nano-electrocatalyst for the oxygen reduction reaction (ORR) in an alkaline medium. The FeN4-S-C derived without pyrolysis of precursors in high temperature is recognized as a new electrocatalyst for the ORR in an alkaline electrolyte. For the proper design of bio-inspired nano-electrocatalyst for the ORR performance, chlorinated iron (II) phthalocyanine nanoparticles were used as templates for achieving the active sites in aqueous KOH by rotating disk electrode methods. The most active FeN4-S-C catalyst exhibited a remarkable ORR activity in the alkaline medium. The objectives of this paper are to investigate the possibility of nanoscale particles size (Ëœ5nm) of electrocatalyst, to achieve four-electron transfer mechanism and to exhibit much superior catalytic stability in measurements. This paper will shed light on bio-inspired FeN4-S-C materials for the ORR catalysis in alkaline fuel cells.

Design/methodology/approach
The paper presents a new bio-inspired nano-electrocatalyst for the ORR, which has activity nearby platinum/carbon electrocatalyst. Chlorinated iron phthalocyanine nanoparticles have been used as FeN4 template, which is the key point for the ORR. Bio-inspired nano-electrocatalyst has been fabricated using chlorinated iron phthalocyanine, sodium sulphide and carbon black.

Findings
The particles’ size was 5 nm and electron transfer number was 4.

Research limitations/implications
The catalyst that is used in this method should be weighed carefully. In addition, the solvent should be a saturated solution of NaCl in water.

Practical implications
The method provides a simple and practical solution to improving the synthesis of iron-based catalyst for ORR.

Originality/value
The method for the synthesis of bio-inspired electrocatalyst was novel and can find numerous applications in industries, especially as ORR non-precious metal catalyst.
Real-time, ongoing employee feedback: the perk that actually retains
Authors: Heller Michael 
Published: April 2017

Purpose
The purpose of this paper is to help leaders with their performance management explore how a simple ongoing feedback loop retains employees.

Design/methodology/approach
This paper is set up in a “to-do, not to-do” format to give busy leaders a clear, black and white view on how this approach works.

Findings
The “simple” approach of having an ongoing feedback loop is hard for employers to get in the habit of doing, which is understandable. This paper shows them that implementation is not as hard as many anticipate.

Research limitations/implications
A lot of the “research” comes from daily experiences through practice. Studies have proven that leaders want to deliver more performance feedback to their employees; however, it’s the actual implementation we as leaders must learn to deliver in an effective manner.

Originality/value
This paper includes actual tried-and-true tactics for leaders to easily implement, and get the feel for how feedback works and the impact it makes on business. The hope is to help leaders in any industry to be able to transform the way they provide feedback.
Engaging employees: three critical roles for managers
Authors: Tucker Elissa 
Published: April 2017

Purpose
The purpose of this research paper is to detail the roles that managers can play in engaging their direct reports.

Design/methodology/approach
APQC conducted an online survey of 252 participants – representing different generations, job levels and organizations of varying sizes and industries – about people challenges at work (i.e. instances where the action or inaction of other employees makes it more challenging for an individual to achieve his/her work goals).

Findings
Nearly all workers experience people challenges, which increase stress, reduce productivity and diminish job satisfaction. The top people challenges at work are change resistance, skills gaps and inadequate direction and information. People managers are best positioned to alleviate these challenges so that workers may have a more engaging and productive experience.

Originality/value
Employee engagement is a multiple-stakeholder process involving HR, leaders, managers and employees. This paper sheds light on the role of the manager in engaging employees. Whereas it is commonplace to acknowledge that managers are important to employee engagement, this paper actually spells out the specific actions managers can take to remove barriers to employee engagement.
Artificial light at night alters trophic interactions of intertidal invertebrates
Authors: Underwood Charlotte N. , Davies Thomas W. , Queirós Ana M. 
Published: April 2017

SummaryDespite being globally widespread in coastal regions, the impacts of light pollution on intertidal ecosystems has received little attention. Intertidal species exhibit many night‐time‐dependent ecological strategies, including feeding, reproduction, orientation and predator avoidance, which are likely negatively affected by shifting light regimes, as has been observed in terrestrial and aquatic taxa.Coastal lighting may shape intertidal communities through its influence on the nocturnal foraging activity of dogwhelks (Nucella lapillus), a widespread predatory mollusc that structures biodiversity in temperate rocky shores. In the laboratory, we investigated whether the basal and foraging activity of this predator was affected by exposure to night‐time lighting both in the presence and absence of olfactory predator cues (Carcinus maenas, common shore crab).Assessments of dogwhelks’ behavioural responses to night‐time whiteLEDlighting were performed on individuals that had been acclimated to night‐time whiteLEDlighting conditions for 16 days and individuals that had not previously been exposed to artificial light at night.Dogwhelks acclimated to night‐time lighting exhibited natural refuge‐seeking behaviour less often compared to control animals, but were more likely to respond to and handle prey irrespective of whether olfactory predator cues were present. These responses suggest night‐time lighting likely increased the energetic demand of dogwhelks through stress, encouraging foraging whenever food was available, regardless of potential danger. Contrastingly, whelks not acclimated under night‐time lighting were more likely to respond to the presence of prey under artificial light at night when olfactory predator cues were present, indicating an opportunistic shift towards the use of visual instead of olfactory cues in risk evaluation.These results demonstrate that artificial night‐time lighting influences the behaviour of intertidal fauna such that the balance of interspecific interactions involved in community structuring may be affected.
Two Hour Evaluation and Referral Model for Shorter Turnaround Times in the emergency department
Authors: Burke John A , Greenslade Jaimi , Chabrowska Jadwiga , Greenslade Katherine , Jones Sally , Montana Jacqueline , Bell Anthony , O'Connor Alan 
Published: April 2017

AbstractObjectiveThe objective of this study was to assess the implementation of a novel ED model of care, which combines clinical streaming, team‐based assessment and early senior consultation to reduce length of stay.MethodsA pre–post‐intervention study was used to compare ED performance following an extensive clinical redesign programme. Clinical teams and work sequences were reconfigured to promote the role of the staff specialist, with a focus on earlier decisions regarding disposition. Primary outcome measures were ED length of stay and National Emergency Access Target (NEAT) compliance. Secondary outcomes included referral and workup times, wait times by triage category, ambulance offload times, ward discharges and unit transfers within 24 h of admission, representation within 48 h, and Medical Emergency Response Team (MERT) calls within 24 h of admission.ResultsTwo seasonally matched 26 week intervals were compared with adjustment for demographics, triage category and arrival by ambulance. Overall, there was an 18.4% rise in NEAT performance (95% confidence interval (CI): 17.7–19.1) while ED length of stay decreased by a total of 86.8 min (95% CI: 83.6–90.1). Time series analysis did not suggest any preexisting trends to explain these results. The average time to referral decreased by 74.7 min (95% CI: 69.8–79.6) and waiting times decreased across all triage categories. Rates of MERT activation and unplanned representation were unchanged.ConclusionA facilitated team leader role for senior doctors can help to reduce length of stay by via early disposition, without significant risks to the patient.
Antimicrobial Effects of Quillaja saponaria Extract Against Escherichia coli O157:H7 and the Emerging Non‐O157 Shiga Toxin‐Producing E. coli
Authors: Sewlikar Snigdha , D'Souza Doris H. 
Published: April 2017

AbstractNatural alternate methods to control the spread of Shiga toxin‐producing Escherichia coli (STEC) are important to prevent foodborne outbreaks. Quillaja saponaria aqueous bark extracts (QE), cleared by the U.S. Food and Drug Administration as a natural flavorant, contain bioactive polyphenols, tannins, and tri‐terpenoid saponins with anti‐inflammatory and antimicrobial activity. The objective of this study was to determine the effects of commercial QE against E. coli O157:H7 and non‐O157 strains over 16 h at 37 °C and RT. Overnight cultures of 4 E. coli O157:H7 strains and 6 non‐O157 STECs in Tryptic Soy Broth (TSB) were washed and resuspended in phosphate‐buffered saline (PBS, pH 7.2), and treated with QE and controls including citric acid (pH 3.75), sodium benzoate (0.1% w/w), acidified sodium benzoate (pH 3.75) or PBS for 6 h or 16 h. Recovered bacteria were enumerated after plating on Tryptic Soy Agar, from duplicate treatments, replicated thrice and the data were statistically analyzed. The 4 QE‐treated E. coli O157:H7 strains from initial ∼7.5 log CFU had remaining counts between 6.79 and 3.5 log CFU after 16 h at RT. QE‐treated non‐O157 STECs showed lower reductions with remaining counts ranging from 6.81 to 4.55 log CFU after 16 h at RT. Incubation at 37 °C caused reduction to nondetectable levels within 1 h, without any significant reduction in controls. Scanning electron microscopy studies revealed damaged cell membranes of treated bacteria after 1 h at 37 °C. QE shows potential to control the spread of STECs, and further research in model food systems is needed.
Food habits of the pale fox (Vulpes pallida) in Niger
Authors: Burruss Dylan , Matchano Alkabouss , Frey Jennifer K. , Andersen Mark , Sillero‐Zubiri Claudio 
Published: April 2017

AbstractThe pale fox (Vulpes pallida) is a small, little known African carnivore that is patchily distributed throughout the Sahel. We studied the food habits of pale foxes in the Termit and Tin Toumma National Nature Reserve in south‐eastern Niger by examining the frequency of occurrence and proportions of prey remains in scats (n = 398). Arthropods, primarily Coleoptera, Orthoptera and Scorpiones, were present in 91.8% of scats. Mammalian remains, primarily Gerbillus spp., were found in 5.6% of scats. Avian, squamate and plant material were rarely present. There was little evidence of seasonal variation in the frequency of occurrence or proportions of prey in the diet, confirming that pale foxes are primarily insectivorous.
CEO Tenure, Market Competition, and Sticky Pay‐without‐performance as the Extraction of Rents
Authors: Kim Jinbae , Yang Daecheon , Lee Minyoung 
Published: April 2017

AbstractThis study examines the undesirable impact of CEO tenure on downwardly sticky pay, and the moderating effect of higher market competition on the potential adhesive connection between CEO tenure and sticky pay. We find that CEO pay stickiness intensifies as CEO tenure increases. This suggests that entrenched executives extract greater levels of baseline rents through strong exclusivity. In contrast, we find that in firms with long‐tenured CEOs, higher levels of competition intensity alleviate CEO pay stickiness. These results imply that although long‐tenured CEOs tend to exert a powerful influence over the pay‐setting process, increased competition restrains CEOs’ rent‐seeking behavior.
Corporate Social Responsibility and Internal Control Effectiveness
Authors: Kim Young Sang , Kim Yura , Kim Hyun‐Dong 
Published: April 2017

AbstractThis study empirically examines whether corporate social responsible firms exhibit more effective internal control over financial reporting. Specifically, we investigate whether socially responsible firms apply business practices to ensure financial transparency and accountability for their stakeholders. Using various measures of corporate social responsibility (CSR) and a battery of robust regression analysis over the period from 2004 to 2012, we find that CSR firms are more likely to have effective internal control under Section 404 of the Sarbanes‐Oxley Act (SOX). Our results are robust to the propensity matching of firm characteristics, considering various measures of CSR, and adjusting for several endogenous problems.
Does the ability to express different emotions predict different indices of physical health? A skill‐based study of physical symptoms and heart rate variability
Authors: Tuck Natalie L. , Adams Kathryn S. , Consedine Nathan S. 
Published: April 2017

ObjectivesThe outward expression of emotion has been frequently associated with better health outcomes, whereas suppressing emotion is thought to contribute to worse physical health. However, work has typically focused on trait expressive tendencies and the possibility that individual differences in the ability to express specific emotions may also be associated with health has not been widely tested.DesignA cross‐sectional study of community dwelling adults.MethodsOne hundred and twenty‐eight participants aged 18–88 years completed questionnaires assessing demographics and health status, before attending a testing session in which resting heart rate variability (HRV) was assessed. Participants then completed a performance‐based test of expressive regulatory skill in which they were instructed to enhance and suppress their emotional expressions while they watched film clips validated to elicit amusement, sadness, and anger. Participants rated subjective emotional experience before and after each clip, and their degree of expressivity was scored using FACS‐based Noldus FaceReader.ResultsMissing data resulted in a final sample size of 117. Linear regressions controlling for age, sex, diagnoses, and trait emotion revealed that greater ability to enhance sad expressions was associated with higher HRV while the ability to enhance expressions of joy was associated with lower symptom interference. In parallel models, the ability to flexibly regulate (both enhance and suppress) expressions of joy and sadness was also associated with lower symptom interference.ConclusionsFindings suggest that the ability to regulate expressions of both sadness and joy is associated with health indices even when controlling for trait affect and potential confounds. The present findings offer early evidence that individual differences in the ability to regulate the outward expression of emotion may be relevant to health and suggest that expressive regulatory skills offer a novel avenue for research and intervention.
Statement of contribution

What is already known on this subject

The tendency to outwardly express felt emotion generally predicts better health, whereas expressive suppression typically predicts worse health outcomes. Most work has been based on trait assessments; however, the ability to regulate the expression of felt emotion can be objectively assessed using performance‐based tests. Prior work in mental health suggests that the ability to flexibly up‐ and downregulate the expression of emotion predicts better outcomes.

What does this study add

The first evidence that the ability to flexibly regulate expressions predicts indices of health.

Skill in both expressing and suppressing facial expressions predicts better reported health.

Skills with different emotions differentially predict symptom interference and cardiac vagal tone.
Neurosteroid biosynthesis down‐regulation and changes in GABAA receptor subunit composition: a biomarker axis in stress‐induced cognitive and emotional impairment
Authors: Locci Andrea , Pinna Graziano 
Published: April 2017

By rapidly modulating neuronal excitability, neurosteroids regulate physiological processes, such as responses to stress and development. Excessive stress affects their biosynthesis and causes an imbalance in cognition and emotions. The progesterone derivative, allopregnanolone (Allo) enhances extrasynaptic and postsynaptic inhibition by directly binding at GABAA receptors, and thus, positively and allosterically modulates the function of GABA. Allo levels are decreased in stress‐induced psychiatric disorders, including depression and post‐traumatic stress disorder (PTSD), and elevating Allo levels may be a valid therapeutic approach to counteract behavioural dysfunction. While benzodiazepines are inefficient, selective serotonin reuptake inhibitors (SSRIs) represent the first choice treatment for depression and PTSD. Their mechanisms to improve behaviour in preclinical studies include neurosteroidogenic effects at low non‐serotonergic doses. Unfortunately, half of PTSD and depressed patients are resistant to current prescribed ‘high’ dosage of these drugs that engage serotonergic mechanisms. Unveiling novel biomarkers to develop more efficient treatment strategies is in high demand. Stress‐induced down‐regulation of neurosteroid biosynthesis and changes in GABAA receptor subunit expression offer a putative biomarker axis to develop new PTSD treatments. The advantage of stimulating Allo biosynthesis relies on the variety of neurosteroidogenic receptors to be targeted, including TSPO and endocannabinoid receptors. Furthermore, stress favours a GABAA receptor subunit composition with higher sensitivity for Allo. The use of synthetic analogues of Allo is a valuable alternative. Pregnenolone or drugs that stimulate its levels increase Allo but also sulphated steroids, including pregnanolone sulphate which, by inhibiting NMDA tonic neurotransmission, provides neuroprotection and cognitive benefits. In this review, we describe current knowledge on the effects of stress on neurosteroid biosynthesis and GABAA receptor neurotransmission and summarize available pharmacological strategies that by enhancing neurosteroidogenesis are relevant for the treatment of SSRI‐resistant patients.Linked ArticlesThis article is part of a themed section on Pharmacology of Cognition: a Panacea for Neuropsychiatric Disease? To view the other articles in this section visit http://onlinelibrary.wiley.com/doi/10.1111/bph.v174.19/issuetoc