bluuebunny/crossref_metadata_2025_split huggingface dataset:
How IT controls improve the control environment
Authors: Rubino Michele , Vitolla Filippo , Garzoni Antonello 
Published: July 2017

Purpose
The purpose of this paper is to analyze how Information technology (IT) controls influence the control environment’s components and the internal control system.

Design/methodology/approach
This paper aims to highlight how IT controls enable to improve the control environment assessment and implementation.

Findings
The analysis indicates that the implementation of the IT controls (IT organizational controls, IT process controls and IT soft variables controls) provides some indications for managers and auditors, who must implement or assess internal control system. A joint use of the three dimensions of IT control contributes to a better assessment of the individual components of the control environment. IT controls help managers to develop the design of the organizational structure and to identify the key processes to achieve the internal control objectives and to mitigate firm’s risk.

Practical implications
The examination of three IT control dimensions allows managers to expand their knowledge about these types of controls and change the way they approach technology-based processes and associated risks. This improves the understanding of the key aspects connected to the control environment. The paper provides a list of the relevant activities that affect the three types of IT controls. This is useful for managers to begin to frame the specific controls inside the three dimensions of IT control.

Originality/value
This paper addresses an area of relevance to both practitioners and academics. This analysis focuses on accounting information systems themes and, through the examination of the IT controls, allows a better understanding of the hard and soft elements of the control environment.
Unsticking the status quo
Authors: Martin Brittany Harker 
Published: July 2017

Purpose
Managerial mindset and cognitive bias can be barriers to any transformation strategy. In the case of telework, most employees express willingness to telework, yet, few firms formally enable it during regular business hours. The status quo is a daily commute to the traditional workplace. The purpose of this paper is to test framing interventions designed to harness cognitive biases through choice architecture.

Design/methodology/approach
Drawing upon behavioral strategy and prospect theory, this paper presents two studies: quasi-experiments with 146 senior business students and experiments in the field (replication using random assignment and extension) with 84 senior decision makers. Both studies use a one-way between-subjects design and chi-square analysis.

Findings
Findings support the proposition that, although cognitive biases can act as barriers to transformation, they can be re-framed through strategic interventions. Specifically, in both studies, there was a drastic increase in adoption simply by changing the way the choice was presented. Findings in the lab were cross-validated in the field. Observed shifts in preferences provide evidence that embedding the right reference point within communications can frame a decision choice more favorably. Findings also support that a bias for an implicitly perceived status quo can be overruled through an explicitly stated reference point.

Research limitations/implications
It is an assumption of behavioral strategy that most individuals simply respond to the gains/loss framing without being influenced by other psychological or contextual factors, and though these effects dissipate through aggregation, it is a limitation nonetheless. Indeed, using an individual construct to explain an organizational phenomenon is a well-debated topic in the field of strategy, with proponents on both sides. The distinguishing factor, here, is that behavioral strategists are only interested in results at the aggregated level.

Practical implications
Practitioners attempting to roll out telework adoption, or any transformation, now have proven strategies for designing frames of reference that intervene against and harness the power of loss aversion and the status quo.

Social implications
This paper measures micro processes that have an effect at the macro level. It explains systematic aversion to adoption as an aggregation of decision-making behavior that is seemingly subconscious. In doing so, it highlights the impact of bounded rationality perpetuated through social systems, while measuring effective interventions designed to make systematic behavior more predictable.

Originality/value
A novel contribution is made in designing/testing a new frame for systematic resistance to change that frames the status quo as the losing prospect. In this frame, the perceived loss is in the choice not to change, and loss aversion proves to be an effective tool for facilitating systematic change.
Dopamine D1 receptors induce apoptosis of osteosarcoma cells via changes of MAPK pathway
Authors: Gao Jun , Gao Feng 
Published: July 2017

SummaryThis study explored the effects and mechanisms of dopamine D1 receptors (DR1) activation on the apoptosis of osteosarcoma cells (OS732).The DR1 agonist SKF‐38393 decreased the viability of OS732 cells and increased their rate of apoptosis, whereas the DR1 antagonist SCH‐23390 abolished the effects of SKF‐38393. In OS732 cells, overexpression of DR1 increased the rate of apoptosis, caspase‐9 and ‐3 expression, and the release of cytochrome c (Cyt c), reduced Bcl‐2 expression, inhibited extracellular signal‐regulated kinase 1/2 (ERK1/2) phosphorylation, and induced phosphorylation of p38 mitogen‐activated protein kinase (p38 MAPK) and c‐Jun N‐terminal kinase (JNK). These results suggest that activation of DR1 induces osteosarcoma cell apoptosis via changes to the MAPK pathway.
The Importance of Intellectual Capital for Firm Performance: Evidence from Australia
Authors: Nadeem Muhammad , Gan Christopher , Nguyen Cuong 
Published: July 2017

AbstractThis study investigates the dynamic relationship between intellectual capital (IC) and firm performance (FP) through system generalised methods of moments, when previous studies produced divergent results based on static OLS or fixed‐effects estimations. Based on 571 listed firms in Australia for the period of 2005–2014 (5518 firm‐years) this study reveals that IC efficiency is positively significant with ROA and ROE – which endorses resource‐based theory. Further analysis shows that human capital, structural capital and physical capital are also significant and confidently endorse resource‐dependency and organisation‐learning theories. The findings of this study are vital for stakeholders such as management, shareholders and potential investors to understand the role of IC for FP. Moreover, the findings are particularly important for policy‐setters to highlight the importance of IC and develop a systematic framework for IC disclosure. This study also opens new avenues for future research to consider the dynamic nature of the IC–FP relationship and account for endogeneity.
High‐risk prescribing in an Irish primary care population: trends and variation
Authors: Byrne Catherine J. , Cahir Caitriona , Curran Carmel , Bennett Kathleen 
Published: July 2017

AimsThe aims of the present study were to examine the prevalence of high‐risk prescribing (HRP) in community‐dwelling adults in Ireland from 2011–2015 using consensus‐validated indicators, factors associated with HRP, and the variation in HRP between general practitioners (GPs) and in the dispensing of high‐risk prescriptions between pharmacies.MethodsA repeated cross‐sectional national pharmacy claims database study was conducted. Prescribing indicators were based on those developed in formal consensus studies and applicable to pharmacy claims data. Multilevel logistic regression was used to examine factors associated with HRP and dispensing.ResultsThere were significant reductions in the rates of most indicators over time (P < 0.001). A total of 66 022 of 300 906 patients at risk in 2011 [21.9%, 95% confidence interval (CI) 21.8, 22.1%], and 42 109 of 278 469 in 2015 (15.1%, 95% CI 15.0, 15.3%), received ≥1 high‐risk prescription (P < 0.001). In 2015, indicators with the highest rates of HRP were prescription of a nonsteroidal anti‐inflammatory drug (NSAID) without gastroprotection in those ≥75 years (37.2% of those on NSAIDs), coprescription of warfarin and an antiplatelet agent or high‐risk antibiotic (19.5% and 16.2% of those on warfarin, respectively) and prescription of digoxin ≥250 μg day–1 in those ≥65 years (14.0% of those on digoxin). Any HRP increased significantly with age and number of chronic medications (P < 0.001). a) After controlling for patient variables, the variation in the rate of HRP between GPs was significant (P < 0.05); and b) after controlling for patient variables and the prescribing GP, the variation in the rate of dispensing of high‐risk prescriptions between pharmacies was significant (P < 0.05).ConclusionsHRP in Ireland has declined over time, although some indicators persist. The variation between GPs and pharmacies suggests the potential for improvement in safe medicines use in community care, particularly in vulnerable older populations.
Does transcranial electrical stimulation enhance corticospinal excitability of the motor cortex in healthy individuals? A systematic review and meta‐analysis
Authors: Dissanayaka Thusharika , Zoghi Maryam , Farrell Michael , Egan Gary F. , Jaberzadeh Shapour 
Published: July 2017

AbstractNumerous studies have explored the effects of transcranial electrical stimulation (tES) – including anodal transcranial direct current stimulation (a‐tDCS), cathodal transcranial direct current stimulation (c‐tDCS), transcranial alternative current stimulation (tACS), transcranial random noise stimulation (tRNS) and transcranial pulsed current stimulation (tPCS) – on corticospinal excitability (CSE) in healthy populations. However, the efficacy of these techniques and their optimal parameters for producing robust results has not been studied. Thus, the aim of this systematic review was to consolidate current knowledge about the effects of various parameters of a‐tDCS, c‐tDCS, tACS, tRNS and tPCS on the CSE of the primary motor cortex (M1) in healthy people. Leading electronic databases were searched for relevant studies published between January 1990 and February 2017; 126 articles were identified, and their results were extracted and analysed using RevMan software. The meta‐analysis showed that a‐tDCS application on the dominant side significantly increases CSE (P < 0.01) and that the efficacy of a‐tDCS is dependent on current density and duration of application. Similar results were obtained for stimulation of M1 on the non‐dominant side (P = 0.003). The effects of a‐tDCS reduce significantly after 24 h (P = 0.006). Meta‐analysis also revealed significant reduction in CSE following c‐tDCS (P < 0.001) and significant increases after tRNS (P = 0.03) and tPCS (P = 0.01). However, tACS effects on CSE were only significant when the stimulation frequency was ≥140 Hz. This review provides evidence that tES has substantial effects on CSE in healthy individuals for a range of stimulus parameters.
Impaired corticomuscular coherence during isometric elbow flexion contractions in humans with cervical spinal cord injury
Authors: Cremoux Sylvain , Tallet Jessica , Dal Maso Fabien , Berton Eric , Amarantini David 
Published: July 2017

AbstractAfter spinal cord injury (SCI), the reorganization of the neuromuscular system leads to increased antagonist muscles’ co‐activation—that is, increased antagonist vs. agonist muscles activation ratio—during voluntary contractions. Increased muscle co‐activation is supposed to result from reduced cortical influences on spinal mechanisms inhibiting antagonist muscles. The assessment of the residual interactions between cortical and muscles activity with corticomuscular coherence (CMC) in participants with SCI producing different force levels may shed new lights on the regulation of muscle co‐activation. To achieve this aim, we compared the net joint torque, the muscle co‐activation and the CMC ~ 10 and ~ 20 Hz with both agonist and antagonist muscles in participants with SCI and healthy participants performing actual isometric elbow flexion contractions at three force levels. For all participants, overall CMC and muscle co‐activation decreased with the increase in the net joint torque, but only CMC ~ 10 Hz was correlated with muscle co‐activation. Participants with SCI had greater muscle co‐activation and lower CMC ~ 10 Hz, at the highest force levels. These results emphasize the importance of CMC as a mechanism that could take part in the modulation of muscle co‐activation to maintain a specific force level. Lower CMC ~ 10 Hz in SCI participants may reflect the decreased cortical influence on spinal mechanisms, leading to increased muscle co‐activation, although plasticity of the corticomuscular coupling seems to be preserved after SCI to modulate the force level. Clinically, the CMC may efficiently evaluate the residual integrity of the neuromuscular system after SCI and the effects of rehabilitation.
Comparative trophic impacts of two globally invasive cyprinid fishes reveal species‐specific invasion consequences for a threatened native fish
Authors: Busst Georgina M. A. , Britton J. Robert 
Published: July 2017

Abstract

Predicting the ecological consequences of invasions by non‐native species is a fundamental aspect of their risk‐based management. As impacts can include the negative consequences of resource sharing with native species, the application of in situ cohabitation field experiments can test hypotheses relating to invasion ecology via competitive interactions and processes. As fishes are adaptable and tractable experimental organisms, they are strong model species for use in studies on competitive interactions.

The trophic consequences of invasion by two globally invasive freshwater fishes, common carp Cyprinus carpio and goldfish Carassius auratus, were tested on the threatened native fish crucian carp Carassius carassius. Cohabitation experiments, completed in pond enclosures, used all species in allopatric and sympatric treatments using a substitutive design where the number of fish per treatment was kept constant. Stable isotope analysis (δ13C and δ15N) assessed alterations in the trophic ecology of each species across treatments, with growth rates used to assess any consequent impacts on the fish.

When in sympatry with C. auratus and C. carassius, the Cy. carpio isotopic niche was at a significantly lower trophic position compared to allopatry. This resulted in niche overlap with C. auratus, while for C. carassius, their isotopic niche shifted to a higher trophic position compared with allopatry. The growth rate of Cy. carpio was always significantly higher in sympatry than in allopatry, whereas growth rates for C. carassius and C. auratus were significantly depressed in Cy. carpio presence. In contrast, the isotopic niche sizes and positions and growth rates of the Carassius fishes were not significantly different between allopatry and when they cohabited.

Plasticity in the isotopic niche of Cy. carpio resulted in significant alterations in their trophic position between allopatry and sympatry and, when coupled with their depressed growth in allopatry, suggests the competitive processes driving this were intra‐specific rather than inter‐specific. This then resulted in detrimental impacts on cohabiting Carassius fishes. These results emphasise that ecological consequences of Cy. carpio in invaded freshwaters include impacts on the trophic ecology of native fishes.
Increasing temperature cuts back crop yields in Hungary over the last 90 years
Authors: Pinke Zsolt , Lövei Gábor L. 
Published: July 2017

AbstractThe transformation of climatic regime has an undeniable impact on plant production, but we rarely have long enough date series to examine the unfolding of such effects. The clarification of the relationship between crop plants and climate has a near‐immediate importance due to the impending human‐made global change. This study investigated the relationship between temperature, precipitation, drought intensity and the yields of four major cereals in Hungary between 1921 and 2010. The analysis of 30‐year segments indicated a monotonously increasing negative impact of temperature on crop yields. A 1°C temperature increase reduced the yield of the four main cereals by 9.6%–14.8% in 1981–2010, which revealed the vulnerability of Eastern European crop farming to recent climate change. Climate accounted for 17%–39% of yield variability over the past 90 years, but this figure reached 33%–67% between 1981 and 2010. Our analysis supports the claim that the mid‐20th century green revolution improved yields “at the mercy of the weather”: during this period, the impact of increasing fertilization and mechanisation coincided with climatic conditions that were more favourable than today. Crop yields in Eastern Europe have been stagnating or decreasing since the mid‐1980s. Although usually attributed to the large socio‐economic changes sweeping the region, our analysis indicates that a warming climate is at least partially responsible for this trend. Such a robust impact of increasing temperatures on crop yields also constitutes an obvious warning for this core grain‐growing region of the world.
Validity and reliability of the oral health‐related caregiver burden index
Authors: Matsuda Yuhei , Izumi Maya , Nakamichi Atsuko , Isobe Ayaka , Akifusa Sumio 
Published: July 2017

ObjectiveThis study developed the Oral Health‐related Caregiver Burden Index (OHBI), which contains nine questions with five response options each. As a secondary objective, we aimed to clarify the relationship between oral health‐related caregiver burden and general caregiver burden.BackgroundThere are a few reports of the oral health‐related caregiver burden.MethodsBetween January 2016 and February 2016, 155 participants enrolled in the study. We conducted the survey to examine the validity and reliability of OHBI. Additionally, the cut‐off score for this scale was calculated, and the relationship between OHBI and general caregiver burden (BIC‐11) was examined by binomial logistic regression.ResultsSurvey 1 was completed by 102 caregivers, of whom 58 (56.9%) were female. Survey 2 was completed by 40 caregivers, of whom 22 (55.0%) were female. Factor analysis revealed four factors in OHBI. Cronbach's α was .691‐.866. OHBI scores were significantly associated with scores for each factor of the BIC‐11. OHBI had a cut‐off score of 10 (AUC=.881, sensitivity=.828, specificity=.744). A good‐poor analysis revealed significant differences for discriminant validity. ICC, an indicator of reliability, was .449‐.842. There was a significant relationship between caregiver burden and oral health‐related caregiver burden according to binomial logistic regression analysis (P<.05).ConclusionWe developed the OHBI as a multidimensional care burden scale, which comprises nine items covering five domains. Further, we verified the relationship between general caregiver burden and oral health‐related caregiver burden.
Torsional resistance of XP‐endo Shaper at body temperature compared with several nickel‐titanium rotary instruments
Authors: Elnaghy A. M. , Elsaka S. E. 
Published: July 2017

AbstractAimTo compare the torsional resistance of XP‐endo Shaper (XPS; size 30, .01 taper, FKG Dentaire, La Chaux‐de‐Fonds, Switzerland) instruments at body temperature with TRUShape (TRS; size 30, .06 taper, Dentsply Tulsa Dental Specialties, Tulsa, OK, USA), ProFile Vortex (PV; size 30, .04 taper, Dentsply Tulsa Dental Specialties) and FlexMaster (FM; size 30, .04 taper, VDW GmbH, Munich, Germany) nickel‐titanium rotary instruments.MethodologyA metal block with a square‐shaped mould (5 mm × 5 mm × 5 mm) was positioned inside a glass container. Five millimetres of the tip of each instrument was held inside the metal block by filling the mould with a resin composite. The instruments were tested for torsional resistance in saline solution at 37 °C. Data were analysed using one‐way analysis of variance (anova) and Tukey post hoc tests. The significance level was set at P < 0.05.ResultsFM had the greatest torsional resistance amongst the instruments tested (P < 0.001). There was no significant difference between FM and PV instruments (P = 0.211). The ranking for torsional resistance values was: FM > PV > TRS > XPS.ConclusionsFlexMaster and ProFile Vortex instruments were more resistant to torsional stress compared with TRUShape and XP‐endo Shaper instruments. The manufacturing process used to produce XP‐endo Shaper instruments did not enhance their resistance to torsional stress as compared with the other instruments.
The effect of furcation involvement on tooth loss in a population without regular periodontal therapy
Authors: Nibali Luigi , Krajewski Anna , Donos Nikos , Völzke Henry , Pink Christiane , Kocher Thomas , Holtfreter Birte 
Published: July 2017

AbstractAimWe aimed to assess the association between furcation involvement (FI) and tooth loss for subjects not undergoing regular periodontal treatment.Materials and MethodsData from 2333 subjects participating in the baseline and 11‐year follow‐up of the Study of Health in Pomerania (SHIP) were used. All subjects had half‐mouth periodontal examinations, including FI in one upper and one lower molar, at baseline. A total of 1897 subjects and 3267 molars were included in the final analysis.ResultsIn total, 375 subjects (19.8%) lost molars during the follow‐up period. Respectively, 5.6%, 12.7%, 34.0% and 55.6% of molars without FI, degree I FI, degree II FI and degree III FI were lost. Initial probing pocket depth (PPD) and clinical attachment level (CAL) were associated with molar loss (p < .001). Baseline degree I FI was associated with a 1.73 IRR (incidence rate ratio) (95% CI=1.34‐2.23, p < .001) of tooth loss while degree II‐III was associated with a 3.88 IRR (95% CI=2.94‐5.11, p < .001) of tooth loss compared to molars without FI at baseline.ConclusionThis study provides evidence for an increased risk of molar loss affected by periodontal furcation involvement in a general population not undergoing regular periodontal care.
Learning remotely: R&D satellites, intra‐firm linkages, and knowledge sourcing
Authors: Blit Joel 
Published: July 2017

AbstractFirms venture abroad not only to access resources and markets but also to learn. Yet there remains limited empirical evidence that headquarters can access geographically remote knowledge by establishing a presence in the remote location. Using U.S. patent data, I show that firm headquarters disproportionately source knowledge from third parties in remote locations where they have an R&D satellite. This “satellite effect” on knowledge flow is economically significant, representing up to 60% of the knowledge‐flow premium associated with collocation. Furthermore, the effect seems to be stronger for recent knowledge, as well as in areas of satellite technological specialization, suggesting that firms can target cutting‐edge knowledge in specific sectors. In addition, the results show that firms with stronger internal linkages between headquarters and satellites, and those that staff satellites with inventors that previously patented while at other local firms, experience a larger satellite effect on knowledge acquisition.