bluuebunny/crossref_metadata_2025_split huggingface dataset:
Territorial capital as a company intangible
Authors: Barzotto Mariachiara , Corò Giancarlo , Volpe Mario 
Published: December 2015

Purpose– The purpose of this paper is twofold. First, to explore to what extent being located in a territory is value-relevant for a company. Second, to understand if a company is aware of, and how it can sustain, the territorial tangible and intangible assets present in the economic area in which it is located.Design/methodology/approach– The study presents an empirical multiple case-study, investigating ten mid-/large-sized Italian companies in manufacturing sectors.Findings– The results indicate that the sampled manufacturing companies are intertwined with the environment in which they are embedded, both in their home country and in host ones. The domestic territorial capital has provided, and still provides, enterprises with workers endowed with the necessary technical skills that they can have great difficulty in finding in other places. In turn, companies support territorial capital generation through their activities.Research limitations/implications– To increase the generalisability of the results, future research should expand the sample and examine firms based in different countries and sectors.Practical implications– Implications for policy makers: developing effective initiatives to support and guide a sustainable territorial capital growth. Implications for managers and investors: improving managerial and investors’ decisions by disclosing a complete picture of the enterprise, also outside the firm boundaries.Originality/value– The study contributes to intangibles/intellectual capital literature by shedding light on the importance of including territorial capital in a company’s report to improve the definition of the firm’s value. Accounting of the territorial capital would increase the awareness of the socio-economic environment value in which companies are located and its use.
The impact of Jordanian anti-money laundering laws on banks
Authors: Abu Olaim Ahmad Mohammad Abdalla , A. Rahman Aspalella 
Published: December 2015

Purpose
– The purpose of this paper is to examine the impact of the Jordanian anti-money laundering law and its instructions on the Jordanian banking industry. The anti-money laundering law in Jordan is newly enacted, but there are new developments not covered by the law. For instance, the revolutionary wave known as the Arab Spring surrounding Jordan has increased the crime rates in Jordan, and it has also reduced international coordination and cooperation to encounter money laundering operations. The emergence of new means for money transfer is affecting the efficiency and speed of bank transfers. Subsequently, the impact of the law on Jordanian banks is unknown.

Design/methodology/approach
– This paper relies on the Jordanian Anti-Money Laundering and Counter Terrorist Financing Law 2007 as a primary source of information. The relevant Jordanian anti-money laundering instructions that have directly been affecting banks include the Jordanian Anti Money Laundering and Counter Terrorist Financing Instructions Number (51) 2010. These instructions were considered the most important legislation for the purpose of this paper.

Findings
– While the Jordanian anti-money laundering law is based on certain principles, the effectiveness of the law is unknown. The Arab Spring, particularly the Syrian revolution, has negatively increased the crime rates and money laundering activities in Jordan. To make matters worse, the international cooperation and coordination between countries in combating money laundering are not at the required level, and this has encouraged money laundering groups to exploit the situation. Only time will tell whether the banks will be able to cope sufficiently with the increased anti-money laundering obligations. Obviously, it is critical at this stage to establish effective coordination between legislators, regulators and the banking industry to minimize problems encountered by the banks, thereby to ensure effective implementation of the law.

Originality/value
– This paper provides an examination of the impact of the Jordanian anti-money laundering law that has directly affected banks. It is hoped that this paper would provide some insight into this particular area for academics, practitioners, the legal advisers, banks and policy-makers not only in Jordan but also elsewhere. In view of the international nature of money laundering and banking, there will be significant interest in how the anti-money laundering law affects banks operation in Jordan.
Is negative eWOM more influential than negative pWOM?
Authors: Bachleda Catherine , Berrada-Fathi Boutaina 
Published: December 2015

Purpose
– The purpose of this paper is to examine the influence of various sources of negative electronic word-of-mouth (eWOM) and negative personal word-of-mouth (pWOM) on trust in the Word-of-mouth (WOM), attitude toward the service provider and purchase intention.

Design/methodology/approach
– Data were gathered from 336 Moroccan workers who responded to an online survey.

Findings
– Results show that negative pWOM is more influential than negative eWOM in the form of written Facebook testimonials, written review site testimonials and written testimonials on a corporate website. However, there is a relative ranking of importance among eWOM sources, with review site testimonials found to be more influential than either Facebook or corporate website testimonials.

Research limitations/implications
– This work responds to a call for research on differences and similarities between pWOM and eWOM. The findings extend understanding of the relative influence of negative pWOM and negative eWOM.

Practical implications
– The results of this study provide guidance to service marketers in terms of strategies for deflecting negative WOM and allocating service recovery resources.

Originality/value
– This study is the first to compare the relative influence of negative pWOM and eWOM in service consumption.
Considerations regarding the design of an online collaborative audit system
Authors: Eni Lucian Cristian 
Published: December 2015

Purpose
– The purpose of this paper is to introduce a new concept: the online collaborative audit system, and to design a prototype system at the national level for financial auditors, members of a supervisory body.

Design/methodology/approach
– Conceptualization, modelling, analysis, imagination, scientific abstraction and review of legislation are the research methods used.

Findings
– An online collaborative audit system is defined as an interorganizational system which uses the methods of collaborative intelligence among the stakeholders of the audit process (audit firms, auditees, supervision bodies) in a given geographical area (e.g. country) and which is based on the Internet. By assessing the design of the system, we could anticipate that an online collaborative system is feasible to implement. The main characteristics of an online collaborative audit system are geographical dispersion, collaboration between the stakeholders of the audit process, electronic management of the audit documents, online/continuous auditing and dynamic virtual teams, etc.

Practical implications
– The system presented in this paper aims to cover the research gap which exists in this area and also to produce a change of paradigm in the sense that nowadays the technology allows us to move the audit results to an integrated national platform for audit stakeholders. In this way, the transparency of audit results increases and the role of audit becomes more predictive compared with the traditional way of performing an audit. Compared with the research in the field, the system presented in this paper is innovative in the sense that it not only allows online auditing but also gathers the national audit community in a virtual environment, which allows information sharing and improvement of information access.

Social implications
– The online collaborative system for audit, which promotes collaboration between a large number of auditors and which is based on the networks of the supervision bodies, could be implemented not only by Romania, on which this research is based, but also by other countries.

Originality/value
– The online collaborative systems for audit, which promotes collaboration between a large number of auditors and which is based on the networks of the supervision bodies, could be implemented not only by Romania but also by other countries.
Interactive visual analysis of anomalous accounts payable transactions in SAP enterprise systems
Authors: Singh Kishore , Best Peter 
Published: December 2015

Purpose
– The purpose of this paper is to demonstrate the technical feasibility of implementing multi-view visualization methods to assist auditors in reviewing the integrity of high-volume accounting transactions. Modern enterprise resource planning (ERP) systems record several thousands of transactions daily. This makes it difficult to find a few instances of anomalous activities among legitimate transactions. Although continuous auditing and continuous monitoring systems perform substantial analytics, they often produce lengthy reports that require painstaking post-analysis. Approaches that reduce the burden of excessive information are more likely to contribute to the overall effectiveness of the audit process. The authors address this issue by designing and testing the use of visualization methods to present information graphically, to assist auditors in detecting anomalous and potentially fraudulent accounts payable transactions. The strength of the authors
'
approach is its capacity for discovery and recognition of new and unexpected insights.

Design/methodology/approach
– Data were obtained from the SAP enterprise (ERP) system of a real-world organization. A framework for performing visual analytics was developed and applied to the data to determine its usefulness and effectiveness in identifying anomalous activities.

Findings
– The paper provides valuable insights into understanding the use of different types of visualizations to effectively identify anomalous activities.

Research limitations/implications
– Because this study emphasizes asset misappropriation, generalizing these findings to other categories of fraud, such as accounts receivable, must be made with caution.

Practical implications
– This paper provides a framework for developing an automated visualization solution which may have implications in practice.

Originality/value
– This paper demonstrates the need to understand the effectiveness of visualizations in detecting accounting fraud. This is directly applicable to organizations investigating methods of improving fraud detection in their ERP systems.
Designing CA/CM to fit not-for-profit organizations
Authors: Appelbaum Deniz , Kozlowski Stephen , Vasarhelyi Miklos A. , White Joel 
Published: December 2015

Purpose
– The purpose of this project is to undertake continuous auditing and monitoring (CA/CM) implementations working with small-to-medium-sized (SME) not-for-profit (NFP) organizations of varying sizes, business purposes and levels of technical sophistication.

Design/methodology/approach
– This paper discusses a project using a case study approach with an SME NFP entity.

Findings
– The findings support the discussions in the literature regarding CA/CM adoption in organizations, particularly regarding its implementation benefits and challenges.

Research limitations/implications
– The project is not complete in that additional case studies could possibly offer additional applicability to the findings.

Practical implications
– This case study illustrates the issues inherent with the process of adopting new technologies. It provides insights for others considering adoption of CA/CM tools or protocols.

Social implications
– The need for more reliable auditing has never been more urgent than it is today in the NFP environment, and this case study demonstrates how an NFP could address these critical needs of increased reporting accountability and internal controls.

Originality/value
– The application of CA/CM is quite interesting and relevant in this modern real-time economy. This case study provides a new area of research in the field of CA/CM and, as such, contributes to the literature.
Emission characteristics of single cylinder 4 stroke SI engine using cobalt scrubber
Authors: Thirumal valavan S , Malliga P. , Arulraj P. , Udayakumar G. 
Published: December 2015

Purpose
– Automobiles have always been a major cause of air pollution. The vehicular emission contains several harmful pollutants that affect the surroundings and living beings. Mild CO exposure leads to headaches or unconsciousness. CO is also responsible for the global warming as well. CO is mainly generated in the IC engine due to incomplete combustion of the fuel. The purpose of this paper is to implement a CO absorption mechanism inside the exhaust pipe of vehicle.

Design/methodology/approach
– In this research work the single cylinder four stroke spark-ignition engine is intended to run on petroleum and petroleum blended fuels. A new post-combustion emission control device called cobalt scrubber is employed to reduce the emission of CO during idling which absorb and later release it under transient conditions.

Findings
– The emission of CO when the engine runs at petroleum is reduced from 6.24 to 3.02 per cent. Methanol 40 per cent+petrol 60 per cent gives a better emission result of 0.98 per cent of CO emission. So, the authors can implement the cobalt scrubber in automobiles to avoid CO emission during idling.

Practical implications
– The scrubber clearly overcomes the drawbacks of the existing control techniques. The cobalt scrubber is a cheap, non-radioactive. It can be employed in any kind of vehicle irrespective of its engine.

Originality/value
– The use of the scrubber design presented in this article, effectively reduces the emission of CO.
Sustainable travel modes in Saudi Arabia: is there a potential for formal car-sharing scheme?
Authors: Al-Atawi Attiyah 
Published: December 2015

Purpose– The purpose of this paper is to investigate the actual demand on formal car-sharing scheme in Saudi Arabia as a means of public modes of transport in order to assess the potential future of this mode in Saudi Arabia as a policy measure.Design/methodology/approach– In this context, this paper investigates the potential feasibility of introducing formal car-sharing scheme as a means of public modes of transport in Tabuk city. Investigation of the characteristics of trip makers, which impact on the decision of selecting the currently available informal car-sharing as a mode of travel, is presented. The paper investigates the factors which affect the decisions of car-sharing in the Kingdom of Saudi Arabia using the household survey data. Discrete choice modelling techniques have been adopted in this research to investigate behaviour and attitudes to car-sharing and the binary logit model has been utilised.Findings– From the results, in the case of Tabuk, the main factor in selection of the transport mode is the social role, and specifically the role inside the family. Results showed that about 49 per cent of total respondents drive to work, while about 20 per cent reported that they use car-sharing. About 8 per cent of respondents reported that they use a private driver, while other 8 per cent reported that they use a contracted driver.Originality/value– Investigation of the potential of introducing formal car-sharing scheme in Saudi Arabia as a means of public modes of transport in Saudi Arabia which is a more sustainable mode of transport.
Catechol siderophores repress the pyochelin pathway and activate the enterobactin pathway in Pseudomonas aeruginosa: an opportunity for siderophore–antibiotic conjugates development
Authors: Gasser Véronique , Baco Etienne , Cunrath Olivier , August Pamela Saint , Perraud Quentin , Zill Nicolas , Schleberger Christian , Schmidt Alexander , Paulen Aurélie , Bumann Dirk , Mislin Gaëtan L. A. , Schalk Isabelle J. 
Published: December 2015

SummaryPrevious studies have suggested that antibiotic vectorization by siderophores (iron chelators produced by bacteria) considerably increases the efficacy of such drugs. The siderophore serves as a vector: when the pathogen tries to take up iron via the siderophore, it also takes up the antibiotic. Catecholates are among the most common iron‐chelating compounds used in synthetic siderophore–antibiotic conjugates. Using reverse transcription polymerase chain reaction and proteomic approaches, we showed that the presence of catecholate compounds in the medium of Pseudomonas aeruginosa led to strong activation of the transcription and expression of the outer membrane transporter PfeA, the ferri‐enterobactin importer. Iron‐55 uptake assays on bacteria with and without PfeA expression confirmed that catechol compounds imported iron into P. aeruginosa cells via PfeA. Uptake rates were between 0.3 × 103 and 2 × 103 Fe atoms/bacterium/min according to the used catechol siderophore in iron‐restricted medium, and remained as high as 0.8 × 103 Fe atoms/bacterium/min for enterobactin, even in iron‐rich medium. Reverse transcription polymerase chain reaction and proteomic approaches showed that in parallel to this switching on of PfeA expression, a repression of the expression of pyochelin (PCH) pathway genes (PCH being one of the two siderophores produced by P. aeruginosa for iron acquisition) was observed.
Plant Betalains: Safety, Antioxidant Activity, Clinical Efficacy, and Bioavailability
Authors: Khan Mohammad Imtiyaj 
Published: December 2015

AbstractBetalains are accepted food additives derived from vacuoles of plants belonging to about 17 families in the order Caryophyllales. These pigments are composed of a nitrogenous core structure, betalamic acid [4‐(2‐oxoethylidene)‐1,2,3,4‐tetrahydropyridine‐2,6‐dicarboxylic acid]. Betalamic acid condenses with imino compounds (cyclo‐DOPA and/or its glucosyl derivatives) or amines and/or their derivatives to form violet betacyanins (for example, betanin) and yellow betaxanthins (for example, indicaxanthin), respectively. Till date, structures of 75 betalains have been elucidated from plants under the order Caryophyllales. The extracted betalains are safe to consume and they act as micronutrients in the body. In vitro studies to highlight radical‐scavenging activity, cell culture studies to assess cytotoxicity and absorption of betalains, and proven clinical efficacies are compiled in this review. The literature on biological activity has not been analyzed for a synthesis of safety, clinical efficacy, and bioavailability to arrive at the concentrations required for the purported health benefits. Most betalains are under‐utilized in pharmaceutical and cosmetic preparations due to poor stability and lack of scientific reports highlighting their superior tinctorial strength including flourescence, water solubility, and functional value alongside their bioavailability. This is the first comprehensive review on the dietary safety, biological activity and bioavailability of betalains. Based on this review, for future debate and input from health professionals, a human daily intake of betanin and indicaxanthin can be proposed at 100 and 50 mg, respectively.
Detection and Characterization of Package Defects and Integrity Failure using Dynamic Scanning Infrared Thermography (DSIRT)
Authors: Morris Scott A. 
Published: December 2015

AbstractA dynamic scanning infrared thermography (DSIRT) system developed at the Univ. of Illinois Urbana‐Champaign (UIUC) Packaging Lab relies on variation in transient thermal artifacts to indicate defects, and offers the possibility of characterization of many types of materials and structures. These include newer polymer and laminate‐based structures for shelf‐stable foods that lack a reliable, nondestructive method for inspection, which is a continuing safety issue.Preliminary trials were conducted on a polyester/aluminum foil/polypropylene retort pouch laminate containing artificially‐induced failed seal and insulating inclusion defects ranging from 1 to 10 mm wide in the plane of the seal. The samples were placed in relative motion to a laterally positioned infrared laser, inducing heating through the plane of the seal. The emergent thermal artifact on the obverse side was sensed using either a bolometer camera or a thermopile sensor, with thermal anomalies indicating potential defects and the results of each sensors were compared.The bolometer camera detected defects to the limit of its measured optical resolution—approximately 1 mm at 20 cm—although the lower‐resolution thermopile sensors were only capable of detecting 5 mm defects even at closer distances of approximately 5 mm. In addition, a supplementary magnification system was fitted to the bolometer camera which increased resolution but reduced field of view and would require a much higher frame rate to be useful. Automatic processing of the image data rapidly detected the model defects and can lead to development of an automated inspection system. Much higher material throughput speeds are feasible using faster instruments, and the system is scalable.
Effect of Acylglycerol Composition and Fatty Acyl Chain Length on Lipid Digestion in pH‐Stat Digestion Model and Simulated In Vitro Digestion Model
Authors: Qi Jin F. , Jia Cai H. , Shin Jung A. , Woo Jeong M. , Wang Xiang Y. , Park Jong T. , Hong Soon T. , Lee K‐T. 
Published: December 2015

AbstractIn this study, a pH‐stat digestion model and a simulated in vitro digestion model were employed to evaluate the digestion degree of lipids depending on different acylglycerols and acyl chain length (that is, diacylglycerol [DAG] compared with soybean oil representing long‐chain triacylglycerol compared with medium‐chain triacylglycerol [MCT]). In the pH‐stat digestion model, differences were observed among the digestion degrees of 3 oils using digestion rate (k), digestion half‐time (t1/2), and digestion extent (Φmax). The results showed the digestion rate order was MCT > soybean oil > DAG. Accordingly, the order of digestion half‐times was MCT < soybean oil < DAG. In simulated in vitro digestion model, digestion rates (k′) and digestion half‐times (t′1/2) were also obtained and the results showed a digestion rate order of MCT (k′ = 0.068 min−1) > soybean oil (k′ = 0.037 min−1) > DAG (k′ = 0.024 min−1). Consequently, the order of digestion half‐times was MCT (t′1/2 = 10.20 min) < soybean oil (t′1/2 = 18.74 min) < DAG (t′1/2 = 29.08 min). The parameters obtained using the 2 models showed MCT was digested faster than soybean oil, and that soybean oil was digested faster than DAG.