bluuebunny/crossref_metadata_2025_split huggingface dataset:
Earnings benchmarks, earnings management and future stock performance of Chinese listed companies reporting under ASBE-IFRS
Authors: Lento Camillo , Yeung Wing Him 
Published: October 2017

Purpose
Prior literature has revealed three key earnings benchmarks: earnings level; earnings change; and analysts’ expectations. The purpose of this paper is twofold. First, the authors seek to establish which earnings benchmark induces the largest extent of earnings management. Second, the authors explore the implications of earnings management on firm future performance. Both of these purposes are investigated for Chinese listed companies during China’s IFRS/ISA reporting era.

Design/methodology/approach
The authors rely upon the unique regulations and incentives for Chinese listed companies in order to develop four testable hypotheses. Next, the authors employ both logistic and ordinary least squares regressions to test the hypotheses.

Findings
The results suggest that Chinese listed firms have the highest level of income increasing discretionary accruals around the earnings level benchmark, followed by the earnings change benchmark. The authors do not find any evidence of earnings management to beat analysts’ expectation. In addition, the authors find evidence that Chinese listed firms with relatively high level of earnings management and low earnings exhibit relatively weak future stock performance.

Originality/value
The findings are the first to document an earnings management benchmark hierarchy with respect to the extent of income increasing discretionary accruals, while simultaneously establishing a link between earnings management and firm future stock performance, for Chinese listed companies. The findings are valuable for regulators and investors by suggesting that management intervention in the reporting process during China’s IFRS/ISA reporting era may act to circumvent delisting regulations and cloud earnings signal for firms that beat certain earnings benchmarks.
Chinese vs US investors’ reactions to accounting narratives: an experiment
Authors: Yen Alex C. , Riley Tracey J. , Liao Peiyu 
Published: October 2017

Purpose
The purpose of this paper is to investigate whether investor reactions to accounting narratives are uniform across cultures or if there are predictable systematic culture-based differences, particularly for investors from interdependent cultures, such as in Asia.

Design/methodology/approach
This research paper builds on the experiment conducted in Riley et al. (2014) by collecting data from investors from interdependent cultures and comparing their investment judgments to the “baseline” judgments of the investors from Riley et al. (2014).

Findings
In comparing independent and interdependent culture investors, a culture by construal interaction is observed. Whereas the independent culture investors in Riley et al. (2014) made less favorable investment judgments of a company with a concretely (vs abstractly) written negative narrative, this effect is attenuated for interdependent culture investors.

Research limitations/implications
This study extends the literature on accounting narratives by providing evidence that investors’ culture and linguistic characteristics of accounting narratives “interact,” suggesting that future studies in this area should account for culture as a variable. As for limitations, the independent and interdependent participant data were predominantly collected from different universities, so the differences observed may be due to institutional, not cultural differences. However, the populations are matched on key demographic measures.

Practical implications
The results have practical implications for investor relations professionals and international standard-setting bodies.

Originality/value
This study is believed to be the first to examine how investors’ culture may affect their reactions to the features of accounting narratives.
Why did cannabis treatment presentations rise in England from 2004-2005 to 2013-2014?
Authors: McCulloch Liz 
Published: October 2017

PurposeCannabis treatment entries rose significantly from 2004/2005 to 2013/2014, but there has been limited investigation into why this increase has occurred. The purpose of this paper is to evaluate the plausibility of different explanations within the English context and identifies gaps in the literature.Design/methodology/approachExplanations have been categorised under: misreporting, increased probability of entering treatment and increased incidence of cannabis use disorder (CUD). The explanations are evaluated through published literature, data in the public domain and interview data. Interview participants included four practitioners, one senior manager, one commissioner, one journalist, one academic and one clinician.FindingsPlausible and influential explanations are that an expanding treatment offer occurred alongside an expanding cohort of people needing support for CUD. The evidence suggests increased prevalence in the 1990s to early 2000s, and an increase in high-potency cannabis, led to a significant rise in need for cannabis treatment. Minor explanations relating to funding formulas, criminal justice referrals and the emergence of synthetic cannabinoids could also cumulatively have a substantial effect on the data.Research limitations/implicationsDue to the dearth of research in use and attitudes towards cannabis, there are some explanations which cannot be ruled out.Practical implicationsMore research is needed on user perceptions of cannabis harms and how intensively people are using cannabis.Social implicationsWider implications are that a genuine and increasing need for support relating to cannabis within the English population requires an appropriate response from national bodies, commissioners and service providers.Originality/valueA more comprehensive understanding of why this new cohort is emerging can inform better service provision and commissioning.
The UK drugs strategy 2017: contexts and analysis
Authors: Stothard Blaine 
Published: October 2017

Purpose
The purpose of this paper is to examine the content of the strategy and assess its claims to be evidence based.

Design/methodology/approach
This study is a close-reading of the text with commentary on specific content and reference to wider contexts.

Findings
The strategy makes use of evidence in its sections on treatment. Much evidence, including that of the UK ACMD, is dismissed or ignored. The issue of funding in times of austerity is not considered in the strategy. The range and complexity of drug use and users are not fully considered.

Research limitations/implications
The strategy can be seen as an idealised ambition with little basis in reality without funding to support its aims.

Social implications
There is no consideration of the impact of macro-economic policy on the extent of drug misuse.

Originality/value
Other commentaries on the strategy are emerging. This paper is a more extensive consideration than has so far appeared.
Do black lives really matter in the workplace? Restorative justice as a means to reclaim humanity
Authors: Opie Tina , Roberts Laura Morgan 
Published: October 2017

Purpose
Overwhelming evidence suggests that black lives have not and do not matter in the American workplace. In fact, disturbing themes of black labor dehumanization, exploitation and racial discrimination appear throughout history into the present-day workplace. Yet, curiously, organizations and organizational scholars largely ignore how racism and slavery have informed management practice (Cooke, 2003) and contemporary workplace racism. The authors address this gap, using the Black Lives Matter (BLM) movement as a platform. BLM is a social justice movement created in response to the pervasive racism experienced by black people. The purpose of this paper is to accomplish five goals, which are summarized in the following sections.

Design/methodology/approach
First, the authors outline historical themes of black labor dehumanization, exploitation and racial discrimination, providing specific examples to illustrate these themes and discussing their contemporary workplace implications. Second, key challenges that may arise as organizations seek to make black lives matter in the workplace are discussed. Third, the authors provide examples of organizations where black lives have mattered as an inspiration for how workplaces can affirm the humanity and self-actualization of black people.

Findings
Fourth, the authors provide organizations with helpful tools to truly make black lives matter in the workplace, using restorative justice as a framework to remedy workplace racism. Finally, while the paper is largely focused on business organizations, as two management scholars, the authors felt compelled to briefly articulate how academic scholarship might be influenced if black lives truly mattered in management scholarship and management education.

Originality/value
This paper begins to articulate how black lives matter in the workplace. The goal is to intervene and upend the exploitation of black workers so that they are finally recognized for their worth and value and treated as such. The authors have provided historical context to illustrate that contemporary workplace racism is rooted in the historical exploitation of black people from enslavement to contemporary instances of labor exploitation. The authors offer a restorative justice framework as a mechanism to redress workplace racism, being careful to outline key challenges with implementing the framework. The authors concluded with steps that organizations may consider as they work to repair the harm of workplace racism and rebuild trust amongst employees. Specifically, the authors discuss the benefits of organizational interventions that provide intergroup contact with an emphasis on perspective taking, and present a case example and suggested key indicators that black lives matter in today’s workplace.
Sociopolitical testing discourses in elementary teachers’ talk about reading assessment
Authors: Schmidt Renita , Jacobs Mary M. , Meyer Heidi 
Published: October 2017

PurposeThe purpose of this work is to describe the current sociopolitical context and complex consequences surrounding elementary literacy education in one Midwestern US state and consider how power works through language.Design/methodology/approachUsing qualitative methods and critical discourse analysis as a theory and method, surveys and interview data from teachers, administrators and parents, policy documents and other artifacts were analyzed and described to explain the sociopolitical climate.FindingsUsing Fairclough (2015) and Gee’s (2015) tools, the authors identified the discourses of deficiency, efficiency and gatekeeping in the data. Foucault’s ideas about governmentality and regimes of truth are used to explain the ways teachers took up the policies and resisted them.Research limitations/implicationsThe authors argue that a new testing regime is on the move, and more unity and critique by elementary and secondary teachers and administrators will be important for restoring and sustaining quality literacy instruction and decision-making in all classrooms.Practical implicationsContinued research is needed to understand how particular reading assessments exacerbate and perpetuate the ranking and sorting in schools and the loss and struggle children face when they are denied literacy experiences that validate their lives outside of school and give meaning and purpose to reading in school.Originality valueAs the reality for secondary education language arts teachers begins to shift to a more restrictive curriculum, a loss of academic freedom and frequent testing, the authors see an opportunity for new professional alliances to form in support of a complex theory of literacy.
Making room for discomfort
Authors: Hsieh Betina 
Published: October 2017

PurposeThe purpose of this paper is to relay and discuss the experiences of a teacher educator teaching critical literacy to preservice teacher candidates immediately following the US presidential election in 2016. In a time of increasing polarization in the USA, teachers and teacher educators have unique opportunities to create honest spaces for dialogue, but developing classrooms that can serve as these spaces is not an easy task.Design/methodology/approachThis paper is a self-study practitioner narrative of a teacher educator teaching a secondary literacy course.FindingsThe paper discusses the importance of addressing critical literacy in the context of particular historical moments and as more sustained, engaged work that makes room for minority voices that may not be heard across particular settings. The findings prompt teachers and teacher educators to consider whose voices are present, absent and valued during difficult conversations.Originality/valueMaking room for uncomfortable dialogues in preservice teacher education classrooms can transform the ways in which teacher candidates (and their future students) engage with written and non-traditional texts in the world around them. Promoting spaces for critical, authentic and honest dialogue requires teacher educators to model the willingness to move beyond their own comfort zones and interrogate their own deeply help beliefs. This paper is evidence of engaged self-reflection, a necessary part of transformative practice related to critical literacy.
High-order non-inertial computation method for helicopter rotor flows in forward flight
Authors: Li Gaohua , Fu Xiang , Wang Fuxin 
Published: October 2017

Purpose
This paper aims to improve the computational efficiency and to achieve high-order accuracy for the computation of helicopter rotor unsteady flows in forward flight during the industrial preliminary design stage.

Design/methodology/approach
The integral arbitrary Lagrangian–Eulerian form of unsteady compressible Navier–Stokes equations with low Mach number preconditioned pseudo time terms based on non-inertial frame of reference undergoing rotating and translating was derived and discretized in the framework of multi-block structured finite volume grid using three types of spatial reconstruction schemes, i.e. the third-order accurate monotonic upwind scheme for conservation laws, the fifth-order accurate weighted essentially non-oscillatory and the fifth-order accurate weighted compact nonlinear schemes.

Findings
The results show that the present non-inertial computational method can obtain comparable results with other methods, such as the dynamic overset method, and make sure that the higher-order spatial schemes can significantly improve the tip vortex resolution.

Originality/value
The computational grid used by the present method remained static during the whole unsteady computation process, with only local deformations induced by blade cyclic pitch and other operating motions, which greatly reduced the complexity of grid motion and enhanced the efficiency and robustness.
Understanding organizational citizenship behavior: the counselor’s role
Authors: Eissenstat SunHee Jang , Lee Yunsoo 
Published: October 2017

PurposeThe purpose of this paper is to study organizational citizenship behavior (OCB) as a variable to bridge employer’s and employee’s needs from employee counseling. This study examined the relationship between meaningful work, job satisfaction, and OCB and how their positive associations can be enhanced. The role of counselors was discussed, too.Design/methodology/approachA moderated mediation model was suggested with the mediation model of meaningful work, job satisfaction, and OCB and the moderator, work time flexibility. Intervention was implemented with the goal of increasing employee’s control over work schedule. Six analyses were conducted to compare before and after the intervention aiming for enhancing employee’s work time flexibility, and one year after the intervention. Comparison between the intervention and the control group was also implemented.FindingsThe result indicated that the intervention was effective but the effect did not last one year after the intervention. This study suggests the role of employee counselors at organization.Originality/valuePsychological wellness of employees becomes an interest not only of employees but also employers to reduce cost from employee burnout and turnover. Employee counseling can be provided to improve employee’s psychological wellness and also to meet the goal of employers. Integrated perspective serving two purposes is suggested in this study.
Angiotensin II–C–C chemokine receptor2/5 axis‐dependent monocyte/macrophage recruitment contributes to progression of experimental autoimmune myocarditis
Authors: Lu Hongxiang , Zong Gangjun , Zhou Shanshan , Jiang Yuanyuan , Chen Rong , Su Zhaoliang , Wu Yan 
Published: October 2017

ABSTRACTAngiotensin II (ANG II) plays critical roles in modulation of circulatory homeostasis and activation of innate and adaptive immunity and has also been implicated in several mouse models of autoimmune disease. However, how ANG II regulates macrophages and is involved in development of experimental autoimmune myocarditis (EAM) remains unclear. Therefore, the present study aimed to address the above question and explore possible mechanisms. EAM was induced in BALB/c mice. ANG II was quantitated by ELISA and hematoxylin and eosin staining was employed to analyze pathological changes and macrophage infiltration. The chemotactic ability of ANG II was assessed by using a Transwell system. It was found that ANG II is up‐regulated in serum and heart tissues of mice with EAM and that ANG II significantly drives monocyte/macrophage infiltration through the C‐C chemokine receptor 2/5 (CCR2/5) axis. CCR2/5 antagonists and ANG II receptor inhibitor could all abrogate monocyte/macrophage infiltration and ameliorate development of EAM. Our results have firstly identified a novel function of ANG II: that it is a critical chemokine for monocyte/macrophage recruitment. Furthermore, our results indicate that ANG II is a potential candidate for treatment of inflammatory diseases.
Linking spring phenology with mechanistic models of host movement to predict disease transmission risk
Authors: Merkle Jerod A. , Cross Paul C. , Scurlock Brandon M. , Cole Eric K. , Courtemanch Alyson B. , Dewey Sarah R. , Kauffman Matthew J. 
Published: October 2017

Abstract

Disease models typically focus on temporal dynamics of infection, while often neglecting environmental processes that determine host movement. In many systems, however, temporal disease dynamics may be slow compared to the scale at which environmental conditions alter host space‐use and accelerate disease transmission.

Using a mechanistic movement modelling approach, we made space‐use predictions of a mobile host (elk [Cervus Canadensis] carrying the bacterial disease brucellosis) under environmental conditions that change daily and annually (e.g., plant phenology, snow depth), and we used these predictions to infer how spring phenology influences the risk of brucellosis transmission from elk (through aborted foetuses) to livestock in the Greater Yellowstone Ecosystem.

Using data from 288 female elk monitored with GPS collars, we fit step selection functions (SSFs) during the spring abortion season and then implemented a master equation approach to translate SSFs into predictions of daily elk distribution for five plausible winter weather scenarios (from a heavy snow, to an extreme winter drought year). We predicted abortion events by combining elk distributions with empirical estimates of daily abortion rates, spatially varying elk seroprevelance and elk population counts.

Our results reveal strong spatial variation in disease transmission risk at daily and annual scales that is strongly governed by variation in host movement in response to spring phenology. For example, in comparison with an average snow year, years with early snowmelt are predicted to have 64% of the abortions occurring on feedgrounds shift to occurring on mainly public lands, and to a lesser extent on private lands.

Synthesis and applications. Linking mechanistic models of host movement with disease dynamics leads to a novel bridge between movement and disease ecology. Our analysis framework offers new avenues for predicting disease spread, while providing managers tools to proactively mitigate risks posed by mobile disease hosts. More broadly, we demonstrate how mechanistic movement models can provide predictions of ecological conditions that are consistent with climate change but may be more extreme than has been observed historically.
Invasive Bromus tectorum alters natural selection in arid systems
Authors: Leger Elizabeth A. , Goergen Erin M. 
Published: October 2017

Summary

While much research has documented the impact of invaders on native communities and ecosystem services, there has been less work quantifying how invasion affects the genetic composition of native populations. That is, when invaders dominate a community, can they shift selection regimes and impact the evolutionary trajectory of native populations?

The invasion of the annual grass Bromus tectorum in the Intermountain West provides an opportunity to quantify the effects of invasion on natural selection in wild populations. The shift from a perennial‐dominated native community to one dominated by a highly competitive annual species alters the timing and intensity of competitive pressure, which has the potential to strongly shift selection regimes for native plants.

To quantify traits under selection in contrasting environments, we planted seeds of two native perennial grasses, Elymus multisetus and Poa secunda, into three invaded, invaded but weeded and relatively uninvaded sagebrush systems. We quantified phenotypic traits of seedlings from separate maternal plants, describing differences in phenotypes among individuals. We then asked which traits were associated with survival and plant size in adjacent invaded and uninvaded sagebrush systems, following individual seed performance for 3 years.

We found evidence for divergent selection between invaded and uninvaded sagebrush systems, with contrasting phenotypic traits associated with greater survival or plant size in these different growing conditions at all three field sites. For example, at one field site, P. secunda families with higher root tip production were more likely to survive in invaded and weeded environments, but this was not the case in uninvaded environments. Similarly, for E. multisetus, root mass fraction, seed mass and allocation to coarse or fine roots affected survival and plant size, again with contrasting relationships across invaded, weeded or uninvaded environments.

Synthesis. Impacts of invasive species extend beyond ecosystem and community composition changes and can affect the evolutionary trajectory of native populations. By quantifying natural selection in invaded landscapes, we identified phenotypic traits that are potentially adaptive in these invaded systems. Importantly, these traits differed from traits associated with success in uninvaded communities. This insight into adaptive, contemporary evolution in native species can guide restoration and conservation efforts.