bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does audit committee substitute or complement other corporate governance mechanisms
Authors: Hassan Yousef , Hijazi Rafiq , Naser Kamal 
Published: August 2017

Purpose
The purpose of this paper is to examine the relation between audit committee (AC) and a set of other corporate governance mechanisms in one of the emerging economies, United Arab of Emirates (UAE). In particular, the current study examines whether an effective AC can serve as a substitute or as a complement mechanism to board characteristics and ownership structure of Emirati listed non-financial companies.

Design/methodology/approach
Using substitution and complementary theories, a panel data from 48 nonfinancial companies listed on the UAE Stock Exchanges [Abu Dhabi Stock Exchange and Dubai Financial Market] during the period between 2011 and 2013 were used in the current study. A composite measure of four proxies has been used to measure the AC effectiveness, namely, AC size, independence, financial expertise and diligence. To test the hypotheses formulated for the study, a logistic regression model was used to identify the influence of a set of board characteristics and ownership structure variables on the effectiveness of the AC after controlling for firm size, auditor type, industry type and profitability.

Findings
While AC effectiveness appeared to be positively associated with board size and board independence, it is negatively associated with CEO duality. This points to a complementary governance relation. On the other hand, the negative relationship between AC effectiveness and each of institutional and government ownership suggests substitutive relations.

Research limitations/implications
The main shortcoming of the current study is that it examines the influence of a certain set of corporate governance factors on the effectiveness of AC. Other corporate governance mechanisms may, however, contribute to the effectiveness of AC. The findings of the study can be used by companies’ managements and regulators in the UAE to improve the corporate governance system.

Originality/value
To the best of researchers’ knowledge, this study provides the first evidence about the interaction among multiple governance mechanisms required by the code of corporate governance issued by the UAE Ministry of Economy in 2009. The current paper is expected to add to the limited AC literature in Middle East and North African countries in general and Arab World in particular.
Integrated thinking as a cultural control?
Authors: Dumay John , Dai Tim 
Published: August 2017

Purpose
The paper’s purpose is to investigate the concept of integrated thinking as part of the International Integrated Reporting Council’s (IIRC’s) Integrated Reporting (<IR>) framework. It explores integrated thinking as a cultural control and analyses how it operates.

Design/methodology/approach
The paper presents a case study of ResBank (a pseudonym), a small Australian bank, which is participating in the IIRC’s <IR> Pilot Programme Business Network. ResBank issued its first integrated report in 2012. Using semi-structured interviews, we examine whether integrated thinking develops as espoused by the IIRC.

Findings
In ResBank’s case, we find that the responsible banking culture that was in place prior to joining the Pilot Programme is a stronger cultural control, alongside personnel, results and action controls. The implication for the IIRC is that integrated thinking clashes with the existing organisational culture rather than driving a new organisational culture.

Practical implications
If integrated thinking is to prevail, it may become a source of inertia rather than change because it advocates that an entire workforce should think the same way. We also question whether breaking down silos, as advocated by integrated thinking, is necessary across all organisational functions, especially concerning material organisational risks and reputation, because these silos foster independent thinking.

Social implications
The problem with the arguments proposed by the IIRC is that they aim at a one-size-fits-all approach. Not every organisation has a disconnection between strategy, governance, past performance and future prospects nor do they all have disconnected departments that need reconnecting. Therefore, a fundamental problem with <IR> is that the IIRC argues ‘why’ companies need <IR>, not ‘how’ to implement <IR>, and especially not ‘how’ to operationalise integrated thinking.

Originality/value
The paper is a must-read because it contributes to the growing debate on the benefits of <IR> by examining and critiquing an early adopter’s practice.
Developing a conceptual model of influences around integrated reporting, new insights and directions for future research
Authors: de Villiers Charl , Hsiao Pei-Chi Kelly , Maroun Warren 
Published: August 2017

Purpose
This paper aims to develop a conceptual model for examining the development of integrated reporting, relate the articles in this Meditari Accountancy Research special issue on integrated reporting to the model and identify areas for future research.

Design/methodology/approach
The paper uses a narrative/discursive style to summarise key findings from the articles in the special issue and develop a normative research agenda.

Findings
The findings of the prior literature, as well as the articles in this special issue, support the conceptual model developed in this paper. This new conceptual model can be used in multiple ways.

Originality/value
The special issue draws on some of the latest developments in integrated reporting from multiple jurisdictions. Different theoretical frameworks and methodologies, coupled with primary evidence on integrated reporting, construct a pluralistic assessment of integrated reporting, which can be used as a basis for future research. The new conceptual model developed in this paper can be used as an organising framework; a way of understanding and thinking about the various influences; a way of identifying additional factors to control for in a study; and/or a way of identifying new, interesting and underexplored research questions.
Entrepreneurial intentions: the role of family factors, personality traits and self-efficacy
Authors: Farrukh Muhammad , Khan Azeem Ahmad , Shahid Khan Muhammad , Ravan Ramzani Sara , Soladoye Bakare Soladoye Akeem 
Published: August 2017

Purpose
The purpose of this paper is to investigate the impact of family background, big five personality traits and self-efficacy on entrepreneurial intentions (EIs) of business students in private universities in Pakistan.

Design/methodology/approach
Data were collected with the help of structured questionnaires, 500 questionnaires were distributed among the students and 306 useable questionnaires were received and analyzed. Structural equation modeling was used to investigate the relationship among the study variables. SmartPLS was utilized to run the analysis.

Findings
The findings revealed a strong relationship between the exogenous and endogenous variables. The variance accounted by the independent variables was 74.3 percent in the EIs of the students. Family background was found to have a positive impact on the EIs of students. The findings also showed a positive relationship between self-efficacy and EIs. Consciousness, extroversion and openness to experience are positively linked with EIs while neuroticism and agreeableness did not show any relationship.

Originality/value
The study’s findings attract the attention of the academicians to take note of the factors examined while training the students the art of entrepreneurship. This is because this study has revealed that if these factors are not present the intention of the students to start a business venture may prove to be weak. Entrepreneurial activities are one of the biggest ways to reduce unemployment, thus, it is suggested that academicians should develop psychological plans and training to motivate the students to convert their intentions into actions.
Neurotoxin synthesis is positively regulated by the sporulation transcription factor Spo0A in Clostridium botulinum type E
Authors: Mascher Gerald , Mertaoja Anna , Korkeala Hannu , Lindström Miia 
Published: August 2017

SummaryClostridium botulinum produces the most potent natural toxin, the botulinum neurotoxin (BoNT), probably to create anaerobiosis and nutrients by killing the host, and forms endospores that facilitate survival in harsh conditions and transmission. Peak BoNT production coincides with initiation of sporulation in C. botulinum cultures, which suggests common regulation. Here, we show that Spo0A, the master regulator of sporulation, positively regulates BoNT production. Insertional inactivation of spo0A in C. botulinum type E strain Beluga resulted in significantly reduced BoNT production and in abolished or highly reduced sporulation in relation to wild‐type controls. Complementation with spo0A restored BoNT production and sporulation. Recombinant DNA‐binding domain of Spo0A directly bound to a putative Spo0A‐binding box (CTTCGAA) within the BoNT/E operon promoter, demonstrating direct regulation. Spo0A is the first neurotoxin regulator reported in C. botulinum type E. Unlike other C. botulinum strains that are terrestrial and employ the alternative sigma factor BotR in directing BoNT expression, C. botulinum type E strains are adapted to aquatic ecosystems, possess distinct epidemiology and lack BotR. Our results provide fundamental new knowledge on the genetic control of BoNT production and demonstrate common regulation of BoNT production and sporulation, providing a key intervention point for control.
Hedonic Analysis of Consumers' Valuation of Country of Origin of Meat in the United Kingdom
Authors: Hussein Mohamud , Fraser Iain 
Published: August 2017

AbstractWe estimate the implicit prices consumers are willing to pay for country of origin labels, using hedonic price methods and panel data for meat and meat products in the United Kingdom. Our results show that consumers place significant value on origin information across fresh and processed meat products, especially since the horsemeat incident in 2013. The findings also suggest that retailers have increased the use of voluntary labelling of processed meat products since the incident. Hence, further extension of existing mandatory labelling requirements to processed meat products may not be required at least in the short term.
Putrefaction: An Additional Complicating Factor in the Assessment of Freshwater Drownings in Rivers
Authors: Byard Roger W. 
Published: August 2017

AbstractBackground hypothesis: That bodies immersed in freshwater (rivers) may show greater changes of decomposition than bodies immersed in saltwater (sea).Fifty de‐identified river drownings and 50 sea drownings were randomly selected from autopsy files at Forensic Science SA, Adelaide, Australia and assessed for decomposition.Results: The river cases consisted of 43 males and seven females (M:F 6:1); age range of 2–92 years (mean 46.8 years); decomposition—16/50 (32%); postmortem interval 1–14 days, average 3.8. The sea cases consisted of 36 males and 14 females (M:F 2.6:1); age range of 9–81 years (mean 50.7 years); decomposition—2/50 (4%) (p < 0.001%); postmortem interval 1–6 days, average 2.8.As decomposition reduces information obtained at autopsy, postmortem examination of deaths in rivers may be less informative than deaths that have occurred in the sea. The reasons for less decomposition in the sea include cooler temperatures, exposure to salt and shorter postmortem intervals.
Brexit Impacts on Irish Agri‐food Exports to the UK
Authors: Matthews Alan 
Published: August 2017

SummaryThe Irish agri‐food sector is particularly exposed to the consequences of the UK's departure from the EU given that the UK is the destination for 37 per cent of its exports. This article discusses the main channels whereby Brexit may impact this trade. They include the impact of possible further depreciation of sterling and the loss of the protected market status that Irish exporters currently enjoy on their sales on the UK market. There is the possibility that tariffs may be imposed on trade flows between the two countries as well as higher trade costs when either exporting to or importing from the UK. There would also be potential disruption of supply chains on the island of Ireland and the particular difficulties of policing the land border between the North and South of Ireland. Solutions to address some of these problems are available, but will take time to negotiate. Even if the worst outcomes can be avoided, Brexit is likely to have significant structural implications for Irish agriculture. The erosion of the value of privileged access to the UK market will require structural adjustments both in terms of market diversification as well as farm‐level production.
Attractant effect of citral on Platypus koryoensis (Coleoptera: Curculionidae)
Authors: Kim Hyun Kyung , Seo Jin‐Won , Kang Won Jin , Lee Jae Seon , Cho Woo Seong , Seo Sang‐Tae , Kwon Young‐Dae , Kwon Gun Hyung , Kim Gil‐Hah 
Published: August 2017

AbstractAn environmentally friendly control strategy for the ambrosia beetle Platypus koryoensis (Murayama), a vector of oak wilt disease, was investigated using the citral as a pheromone component. To develop an effective attractant trap, a semi‐field experiment (Yeoju) and a field experiment (Gunpo) were performed. Different ratios of four different attractant mixtures (ethanol 100 %, ethanol + citral (90:10, 95:5), ethanol + citral + hexane extract of Quercus mongolica (90:5:5)) were investigated to determine their effects on P. koryoensis. The 95:5 mixture of ethanol + citral had the greatest attractant effect on P. koryoensis. However, other ambrosia beetle species did not exhibit a specific response to citral. Our findings indicate that the pheromone citral was effective at attracting P. koryoensis and that certain concentrations of citral could be used to develop an effective and environmentally friendly control agent.
Ultrastructure structure of antennal sensilla of carabid beetle Carabus elysii Thomson, 1856 (Coleoptera: Carabidae)
Authors: Li Wen‐Bo , Liu Nai‐Yi , Xu Qin , Sun Min , Fang Jie , Wang Shu‐Yan 
Published: August 2017

AbstractThe sensilla type, number and distribution in male and female adults of Carabus elysii Thomson, 1856 (Coleoptera: Carabidae) were studied using scanning electron microscopy. The results showed that there are seven categories and 12 types of sensilla in C. elysii adults: three types of S.Ch, three types of S.T, two types of S.B and one each of B.B, S.Co, S.Ca and S.Cam. There is no difference between male and female in the types of sensilla. Apart from the significant difference in the number and distribution of S.B.2, S.Co and S.Ca between male dorsal and ventral surfaces, there are no significant differences between male and female antennae. In general, the number of sensilla in females is larger than that in males. The results provide a basic reference for future ultrastructure, electrophysiological, and comparative behavioral studies of Carabus species.
Roads to advanced vaccines: influenza case study
Authors: Riese Peggy , Guzmán Carlos A. 
Published: August 2017

SummaryVaccines represent a cornerstone to ensure healthy lives and promote well‐being for all at all ages. However, there are many diseases for which vaccines are not available, are relatively ineffective or need to be adapted periodically. Advances in microbial biotechnology will contribute to overcoming these roadblocks by laying the groundwork for improving and creating new approaches for developing better vaccines, as illustrated here in the case of influenza.
The association between P selectin glycoprotein ligand 1 gene variable number of tandem repeats polymorphism and risk of thrombosis in Behçet's disease
Authors: Cosan Fulya , Oku Basar , Gedar Totuk Ozgun M. , Abaci Neslihan , Ustek Duran , Diz Kucukkaya Reyhan , Gul Ahmet 
Published: August 2017

AbstractObjectivesBehçet's disease (BD) has been recognized as an unclassified type of vasculitis with an accompanying tendency to thrombosis. No disease‐specific pathology has been demonstrated so far to explain the prothrombotic state, and this predisposition is considered to be associated with endothelial activation/dysfunction. P‐selectin glycoprotein ligand‐1 (PSGL‐1) variable number of tandem repeat (VNTR) polymorphism has an impact on the protein length, and heterozygosity affect of the PSGL‐1 to P‐selectin interaction, which has been found to be associated with an increased risk of thrombosis in patients with antiphospholipid syndrome. We aimed to analyze the association of PSGL‐1 gene polymorphism, in a group of BD patients with and without thrombosis.MethodsThe study group consisted of 136 BD patients (112 male, 24 female) with thrombosis, 120 BD patients without thrombosis (54 male, 66 female) during at least 5 years disease course, and 190 healthy controls (103 male, 87 female) All patients fulfilled the International Study Group criteria for classification of BD. Genotyping for the PSGL‐1 gene exon 2 VNTR polymorphism was carried out with the amplification of genomic DNA and running of the polymerase chain reaction product on agarose gel electrophoresis.ResultsThe frequency of heterozygous genotypes (AB+AC+BC) was greater in BD patients with thrombosis compared to BD patients without thrombosis (33.1% vs. 20.8%, P = 0.028, odds ratio = 1.85). However, the increased frequency of heterozygous genotypes in BD patients with thrombosis did not reach a statistically significant level compared to healthy controls (33.1% vs. 32.6%).ConclusionsPSGL‐1 VNTR polymorphism may have limited contribution to the thrombotic tendency in patients with BD.
Partitioning beta‐diversity through different pond hydroperiod lengths reveals predominance of nestedness in assemblages of immature odonates
Authors: Pires Mateus Marques , Stenert Cristina , Maltchik Leonardo 
Published: August 2017

AbstractPatterns of freshwater invertebrate assemblage structure in the transition from permanent to non‐permanent lentic habitats are well described in the literature. However, the effects of small changes in the hydroperiod of non‐permanent ponds on invertebrate assemblage structure remain less studied, especially on β‐diversity. Thus, we tested the effects of different pond hydroperiod lengths on the assemblage structure of immature odonates, in terms of both α‐ and β‐diversity. Small high‐altitude ponds with different hydroperiod lengths (assigned to ‘short’, ‘medium’ and ‘long’ hydroperiods) were sampled in southern Brazil between 2013 and 2014. Based on the hypothesis that shorter hydroperiods filter constituents of lentic fauna, i.e. that long‐living species cannot inhabit shorter‐hydroperiod ponds, we expected to find higher α‐ and β‐diversity in longer hydroperiods, as well as predominance of the nestedness component in β‐diversity. Restricted occurrence of some genera and higher α‐diversity of immature odonate assemblages was detected in long‐hydroperiod ponds. Within‐hydroperiod β‐diversity values did not vary among hydroperiods, because the occasional occurrence of some genera with high dispersal ability of adults in short‐hydroperiod ponds yielded similar values of the β‐diversity among hydroperiods. Partitioning of β‐diversity among hydroperiods revealed a significant higher contribution of the nestedness component rather than turnover. This pattern is explained by the occurrence of some generalist genera across the whole gradient of hydroperiod, as a subset of fauna in longer‐hydroperiod ponds. Thus, our results suggest that reduction in hydroperiod length, if occurring in the future climate change, would favor habitat‐generalist taxa in lentic ecosystems.
Detrital zircon multi‐chronology, provenance, and low‐grade metamorphism of the Cretaceous Shimanto accretionary complex, eastern Shikoku, Southwest Japan: Tectonic evolution in response to igneous activity within a subduction zone
Authors: Hara Hidetoshi , Nakamura Yoshihiro , Hara Kousuke , Kurihara Toshiyuki , Mori Hiroshi , Iwano Hideki , Danhara Tohru , Sakata Shuhei , Hirata Takafumi 
Published: August 2017

AbstractDetrital zircon multi‐chronology combined with provenance and low‐grade metamorphism analyses enables the reinterpretation of the tectonic evolution of the Cretaceous Shimanto accretionary complex in Southwest Japan. Detrital zircon U–Pb ages and provenance analysis defines the depositional age of trench‐fill turbidites associated with igneous activity in provenance. Periods of low igneous activity are recorded by youngest single grain zircon U–Pb ages (YSG) that approximate or are older than the depositional ages obtained from radiolarian fossil‐bearing mudstone. Periods of intensive igneous activity recorded by youngest cluster U–Pb ages (YC1σ) that correspond to the younger limits of radiolarian ages. The YC1σ U–Pb ages obtained from sandstones within mélange units provide more accurate younger depositional ages than radiolarian ages derived from mudstone. Determining true depositional ages requires a combination of fossil data, detrital zircon ages, and provenance information. Fission‐track ages using zircons estimated YC1σ U–Pb ages are useful for assessing depositional and annealing ages for the low‐grade metamorphosed accretionary complex. These new dating presented here indicates the following tectonic history of the accretionary wedge. Evolution of the Shimanto accretionary complex from the Albian to the Turonian was caused by the subduction of the Izanagi plate, a process that supplied sediments via the erosion of Permian and Triassic to Early Jurassic granitic rocks and the eruption of minor amounts of Early Cretaceous intermediate volcanic rocks. The complex subsequently underwent intensive igneous activity from the Coniacian to the early Paleocene as a result of the subduction of a hot and young oceanic slab, such as the Kula–Pacific plate. Finally, the major out‐of‐sequence thrusts of the Fukase Fault and the Aki Tectonic Line formed after the middle Eocene, and this reactivation of the Shimanto accretionary complex as a result of the subduction of the Pacific plate.
Practice characteristics and service provision rates of dental hygienists in Australia
Authors: Amarasena N , Teusner DN , Brennan DS , Satur J 
Published: August 2017

AbstractIntroductionDental hygienists (DHs) have been practising in Australia since the early 1970s.ObjectiveThis study describes the clinical activity of Australian DHs.MethodsA questionnaire was mailed to members of two professional associations representing DHs. Practitioner characteristics, employment characteristics and clinical activity on a self‐reported typical practice day were collected. The proportion of each service item of all services provided was estimated. Associations between practice characteristics and service provision were assessed by log‐binomial regression models.ResultsAdjusted response rate was 60.6%. Of the DHs included in analysis (n=341), 80% were employed in general practice, and nearly all (96%) worked in the private sector. About half (53.7%) of all service provided were preventive services, and one‐fourth (23.9%) were diagnostic. Service provision varied by practice and practitioner characteristics, with the largest variations observed by practice type. Unadjusted analysis showed that general practice DHs provided a higher mean number of periodontal instrumentation and coronal polishing (0.92 vs 0.26), fluoride applications (0.64 vs 0.08), oral examinations (0.51 vs 0.22) and intraoral radiographs (0.33 vs 0.07) per patient visit and a lower mean number of impressions (0.05 vs 0.17) and orthodontic services (0.02 vs 0.59) than specialist practice DHs. In adjusted analysis, rates of periodontal services also significantly varied by practice type; other associations persisted.ConclusionService provision of DHs varied by practice type. Practice activity was dominated by provision of preventive services while provision of periodontal treatments, fissure sealants and oral examinations was relatively limited indicating areas in which DHs are possibly underutilized.