bluuebunny/crossref_metadata_2025_split huggingface dataset:
Hard and soft sustainability disclosures: Australia’s resources industry
Authors: Ong Tricia , Trireksani Terri , Djajadikerta Hadrian Geri 
Published: July 2016

Purpose
Although studies in corporate sustainability have been vastly growing, there has been an increasing demand for more industry-specific sustainability reporting studies to develop a greater understanding of industry differences in sustainability reporting practice. This study aims to measure the quality of sustainability disclosures in the current leading environmentally sensitive industry in Australia – the resources industry.

Design/methodology/approach
A scoring index was developed to measure economic, social and environmental aspects of sustainability by integrating the fundamental principles of the hard and soft disclosure items from Clarkson et al.’s (2008) environmental index into the social and economic aspects of the Global Reporting Initiative framework. Subsequently, the index was used to assess sustainability disclosures in the annual and sustainability reports of resources companies in Australia.

Findings
The main findings show that companies report more of soft disclosure items than the hard ones. It is also found that companies report most sustainability information in the economic aspect rather than the social and the environmental aspects of sustainability. Most companies disclose sustainability information in their annual reports with few companies producing stand-alone sustainability reports.

Originality/value
This study addresses the need for more industry-specific sustainability studies by focusing on Australia’s resources industry. It also contributes to the lack of an existing tool to measure disclosures based on companies’ true contributions to sustainability by developing a new scoring index for hard and soft sustainability disclosures, which includes all three aspects of sustainability (i.e. economic, environmental and social).
Delay-independent stabilization of nonlinear systems with multiple time-delays and its application in chaos synchronization of Rössler system
Authors: He Ping , Fan Tao 
Published: July 2016

Purpose
– The purpose of this paper is with delay-independent stabilization of nonlinear systems with multiple time-delays and its application in chaos synchronization of Rössler system.

Design/methodology/approach
– Based on linear matrix inequality and algebra Riccati matrix equation, the stabilization result is derived to guarantee asymptotically stable and applicated in chaos synchronization of Rössler chaotic system with multiple time-delays.

Findings
– A controller is designed and added to the nonlinear system with multiple time-delays. The stability of the nonlinear system at its zero equilibrium point is guaranteed by applying the appropriate controller signal based on linear matrix inequality and algebra Riccati matrix equation scheme. Another effective controller is also designed for the global asymptotic synchronization on the Rössler system based on the structure of delay-independent stabilization of nonlinear systems with multiple time-delays. Numerical simulations are demonstrated to verify the effectiveness of the proposed controller scheme.

Originality/value
– The introduced approach is interesting for delay-independent stabilization of nonlinear systems with multiple time-delays and its application in chaos synchronization of Rössler system.
AASB 138: catalyst for managerial decisions reducing R&D spending?
Authors: Steenkamp Natasja , Steenkamp Shaun 
Published: July 2016

Purpose
This paper aims to investigate if the more stringent requirements of AASB 138, effective 1 January 2005, regarding capitalising research and development (R&D) spending could have been a catalyst for changes in managerial decisions that consequently resulted in reduced R&D spending in Australian companies.

Design/methodology/approach
Financial data of 31 Australian listed firms for financial years from 2001 to 2010 were used. Companies were classified as either capitalisers or non-capitalisers. A regression model was used to ascertain whether managers reduced R&D spending to manage earnings to attain short-term goals. Also, the research intensity ratios were calculated to determine trends in R&D spending of the two groups.

Findings
The pursuit of choosing short-term earnings targets to the detriment of long-term returns is referred to as short-termism. This study found a marked increase in the significance of short-termism in explaining changes in R&D of capitalisers before 2005. Furthermore, the median research intensity ratio of capitalisers declined almost three times that of non-capitalisers after the introduction of AASB 138. These findings suggest that AASB 138 could have been a catalyst for changes in managerial decisions in pursuit of short-termism, resulting in reduced R&D spending as a means to manage earnings.

Originality/value
This study is useful to standard setters and board of directors as it alerts them about the potential adverse effect AASB 138 might have on the survivability and competitiveness of Australian companies and hence the Australian economy.
The relationship between adherence of internal audit with standards and audit fees
Authors: Alzeban Abdulaziz , Sawan Nedal 
Published: July 2016

Purpose
This study aims to examine the relationship between external audit fees and the adherence of internal audit with the International Standards for the Professional Practice of Internal Auditing (ISPPIA), i.e. whether such adherence has a relation with lower or higher audit fees.

Design/methodology/approach
Data were gathered from the annual reports and 229 chief internal auditors (CIAs) from UK companies listed on the London Stock Exchange.

Findings
The result suggests that, in fact, higher external audit fee is related with adherence with both attribute and performance standards. Also, there is an association between audit fees and budget for the internal audit with longer tenure of the CIA.

Originality/value
Given the lack of attention to the potential impact of the ISPPIA on audit fees by previous researchers, any insight provided by the study in this regard will represent a valuable contribution to the literature in complementing what already exists and pointing the way to further research opportunities.
SEC issues new guidance on excluding shareholder proposals under rule 14a-8
Authors: Newell John , McGivern Arthur , Roberts David 
Published: July 2016

Purpose
To explain SEC Division of Corporation Finance Staff Legal Bulletin No. 14H (SLB 14H), which provides interpretive advice on how the Staff will treat shareholder proposals under the “directly conflicts” and “ordinary business” exclusions under Rule 14a-8.

Design/methodology/approach
Explains Rule 14-8 concerning the inclusion of shareholder proposals in a company’s proxy materials, Rule 14a-8(i)(9) on substantive bases for exclusion of shareholder proposals, guidance from SLB 14H on shareholder proposals that do and do not directly conflict with company proposals, Staff guidance prior to SLB 14H, the “ordinary business” exclusion under Rule 14a-8(i)(7), and how SEC staff guidance differs from the majority opinion in Trinity Wall Street v. Wal-Mart Stores, Inc. on the ordinary business exclusion.

Findings
The SEC Staff’s new standard for conflicting proposals is likely to make it more difficult for companies to exclude a shareholder proposal that is different from a management proposal if the two proposals are not “mutually exclusive”. Staff guidance also states that companies may not exclude proposals focusing on a significant policy issue under the ordinary business exclusion if “the proposals would transcend the day-to-day business matters and raise policy issues so significant that it would be appropriate for a shareholder vote”.

Originality/value
Expert guidance from experienced securities and financial services lawyers.
Proposed CFTC cybersecurity testing rules for derivatives market infrastructure
Authors: Humenik Stephen M. , Kwok James 
Published: July 2016

Purpose
To summarize and analyze the CFTC’s proposed enhanced cybersecurity testing rules for entities that run the core derivatives market infrastructure.

Design/methodology/approach
This article discusses the CFTC’s proposed rulemaking related to cybersecurity testing, including enhanced cybersecurity testing requirements and guidance on risk analysis and oversight programs, as well as industry commentary on such rulemaking.

Findings
This article finds that the CFTC’s recent proposed rulemaking has been met with approval generally by industry participants, and is part of a broader effort to protect against cybersecurity threats that may affect the functioning of financial markets.

Originality/value
Practical guidance from experienced futures and derivatives lawyers.
SEC flexes its muscle on accounting fraud and targets more individuals
Authors: Woodcock David , McKown Joan 
Published: July 2016

Purpose
To note the increase in accounting and financial reporting matters at the Securities and Exchange Commission by highlighting a number of recent cases filed by the agency.

Design/methodology/approach
The SEC recently announced the settlement or filing of a number of significant accounting fraud cases. Coupled with recent statements by the SEC and the Department of Justice, it is clear that accounting fraud is a priority and that individuals are in the cross-hairs. This article discusses a few of the recent cases and the trend toward more financial reporting and issuer disclosure cases.

Findings
The number of financial reporting and issuer disclosure cases will likely continue to increase. Individuals will be targeted in more of those cases, internal controls will be a focus, whistleblowers will continue to be important in this area, and SOX 304 clawbacks will continue to be a weapon for the SEC.

Originality/value
Practical guidance from experienced securities and financial services lawyers.
Life on the margin: US margin rules finalized at last
Authors: Horwitz Marc , Hall Claire , Phipps Bradley 
Published: July 2016

Purpose
To discuss the US Commodity Futures Trading Commission’s (CFTC’s) final rule regarding margin for uncleared swaps (the CFTC margin rule) and an interim final rule exempting non-financial and certain other end-users who are eligible for the end-user clearing exception from the scope of the CFTC margin rule, both adopted in December 2015.

Design/methodology/approach
Compares the CFTC margin rule to the similar “Bank margin rule”; explains what trades and types of entities are covered, the treatment of inter-affiliate swaps, the initial margin and the variation margin requirements, the types of collateral that can be posted, the required documentation, how netting is applied, the custodian requirements and the compliance dates.

Findings
The margin rules apply to uncleared swaps including cross-currency swaps, non-deliverable foreign exchange forwards and currency options. Exempt foreign exchange swaps and deliverable foreign exchange forwards are not required to be margined. Non-financial end-users who rely on the end-user exception are exempt from margin requirements.

Originality/value
Practical guidance from experienced financial services lawyers.
The SEC’s increased use of administrative proceedings in enforcement actions: background, controversies, and future outlook
Authors: Wolper Alan , VonderHeide Heidi 
Published: July 2016

Purpose
To explain the background, controversy and possible future developments related to the US Securities and Exchange Commission’s (SEC’s) increased use of administrative proceedings (APs), rather than court actions, in bringing enforcement matters.

Design/methodology/approach
Discusses the SEC’s historic forum selection process, the home court advantage APs may give to the SEC, changes the SEC has proposed to the Rules of Practice governing APs, arguments challenging the constitutionality of APs, a jurisdictional hurdle faced by respondents challenging APs before federal courts, and possible future developments.

Findings
Critics consider the SEC’s expanded use of APs to be procedurally biased, unconstitutional, and unfairly advantageous to the SEC. In response, the SEC has offered guidance explaining its forum selection process, proposed procedural changes, and its belief that its systems are fair.

Originality/value
Practical guidance from experienced financial services and securities litigation lawyers.
High temperature creep properties of low-Ag Cu/Sn-Ag-Cu-Bi-Ni/Cu solder joints by nanoindentation method
Authors: Kong Xiangxia , Sun F. , Yang Miaosen , Liu Yang 
Published: July 2016

Purpose
This paper aims to investigate the creep properties of the bulks of low-Ag Cu/Sn-Ag-Cu-Bi-Ni/Cu micro solder joints from 298 to 358 K. The creep constitutive modelling was developed. Meanwhile, the creep mechanism of the bulks of Cu/Sn-Ag-Cu-Bi-Ni/Cu micro solder joints was discussed.

Design/methodology/approach
The creep properties of the bulks of low-Ag Cu/Sn-Ag-Cu-Bi-Ni/Cu micro solder joints from 298 to 358 K were investigated using the nanoindentation method.

Findings
The results of the experiments showed that the indentation depth and area increased with increasing temperatures. At the test temperature of 298-358 K, the creep strain rate of the bulks of the micro solder joints increases with the rising of the tested temperature. The values of creep stress exponent and activation energy calculated for the bulks of Cu/Sn-Ag-Cu-Bi-Ni/Cu micro solder joints were reasonably close to the published data. At the tested temperatures, dislocation climb took place and the dislocation climb motion was controlled by the dislocation pipe mechanism, and the second-phase particles enhancement mechanism played a very important role.

Originality/value
This study provides the creep properties of low-Ag Cu/Sn-Ag-Cu-Bi-Ni/Cu solder joints at different temperatures. The creep constitutive modelling has been developed for low-Ag Cu/Sn-Ag-Cu-Bi-Ni/Cu solder joints.
Safety and tolerability of bosentan for digital ulcers in Japanese patients with systemic sclerosis: Prospective, multicenter, open‐label study
Authors: Hamaguchi Yasuhito , Sumida Takayuki , Kawaguchi Yasushi , Ihn Hironobu , Tanaka Sumiaki , Asano Yoshihide , Motegi Sei‐ichiro , Kuwana Masataka , Endo Hirahito , Takehara Kazuhiko 
Published: July 2016

AbstractA multicenter, open‐label study was performed to investigate the safety and tolerability of bosentan in Japanese patients with systemic sclerosis (SSc) and secondary digital ulcers. Twenty‐eight patients were enrolled. The safety and tolerability of bosentan was monitored over 52 weeks of study treatment (primary end‐point), while incidence and healing of digital ulcers were also assessed up to week 16. The following adverse events occurred in 5% or more of patients during the 52‐week treatment period: upper respiratory tract infection (50.0%), abnormal liver function tests (42.9%), digital ulcers (25.0%), anemia (17.9%), peripheral edema (14.3%), diarrhea (10.7%), urinary tract infection (7.1%), arthralgia (7.1%), constipation (7.1%) and herpes zoster (7.1%). Eight patients experienced at least one serious adverse event, including drug‐related serious adverse events in two patients, which were abnormal liver function tests and fluid retention (pericardial effusion) in one patient each. During the 16‐week observation period, seven out of 28 patients (25%) developed new digital ulcers. In this study, adverse events were comparable with those previously reported with bosentan. Approximately half of the patients had adverse events associated with abnormal liver function tests, thus we conclude that liver function should be monitored regularly during treatment with bosentan.
Novel mutations in one allele in a Chinese family with neurofibromatosis type 1: Including a complex insertion–deletion mutation
Authors: Zhu Lude , Shi Lei , Wang Bo , Bi Mingye , Pu Jie , Zhang Linglin , Zhang Yunfeng , Wang Xiuli , Zhang Guolong 
Published: July 2016

AbstractNeurofibromatosis type 1 (NF1) is a hereditary disease with variable clinical manifestations. This study was performed in a Chinese three‐generation family containing two members with NF1. Two novel mutations, c.853_854insTC and c.1975_1976delinsTA, were identified in the same allele in both patients by direct sequencing. By reverse transcription polymerase chain reaction, we found that the NF1 transcript contained the first mutation instead of the second mutation, suggesting a pathological role of c.853_854insTC mutation. Case reports of patients with two NF1 mutations in the same allele have not been reported. Our findings expand the known spectrum of NF1 mutations and the ongoing recognition of different mutations may give insight into the mysterious NF1 pathogenesis.
Weeds on the web: conflicting management advice about an invasive non‐native plant
Authors: Robinson Beth S. , Inger Richard , Crowley Sarah L. , Gaston Kevin J. 
Published: July 2016

Summary

Invasive non‐native plants (INNPs) can have serious and widespread negative ecological and socio‐economic impacts. It is therefore important they are managed appropriately. Within domestic gardens management decisions, which will tend to be made by individual members of the public, are likely to vary depending on (a) understanding of problems caused by INNP, and (b) knowledge of best practice.

Using content analysis, an approach seldom employed in an ecological context, this study analysed variation in internet‐based information sources regarding INNP to determine how this collective discourse might influence risk perceptions and management decisions for domestic garden owners/managers. We used Japanese knotweed Fallopia japonica in the UK, as a case study, as it is one of the most ecologically and economically damaging INNP in the region. Our analysis categorized the types of author disseminating information about Japanese knotweed, the relative frequency of documents between author categories, and variation in content and style between and within author categories.

We identified five author categories: environmental NGOs, control companies, government, media and the property market. There was extensive variation in document structure, topics discussed, references and links to other sources, and language style; sometimes this variation was between author categories and sometimes within author categories. The most significant variation in topics discussed between author categories was indirect socio‐economic problems, with control companies discussing these most. The number of pieces of legislation referenced and the proportion of militaristic words used were also highly significantly different between author categories. Some documents used neutral terminology and were more circumspect, whilst others were more forceful in expressing opinions and sensational.

The author category returning the highest number of documents was the subcategory local government, the shortest of which contained neither links to other information nor referenced any organizations. Further analysis of local government documents revealed conflicting advice regarding the disposal of Japanese knotweed waste material; confusion about this topic could result in decisions being made that spread Japanese knotweed further and are potentially unlawful.

The potential implications of our findings for the management of INNP in domestic gardens and societal perceptions of risks posed by INNP are discussed.

Synthesis and applications. To help prevent inappropriate management of invasive non‐native plants (INNPs), for example Japanese knotweed Fallopia japonica in domestic gardens, we recommend that local and national authorities collaborate and work towards disseminating more consistent messages about (a) the potential socio‐economic and ecological problems caused by INNP, whilst avoiding hyperbole, and (b) the most appropriate management techniques.
Unravelling post‐transcriptional PrmC‐dependent regulatory mechanisms in Pseudomonas aeruginosa
Authors: Krueger Jonas , Pohl Sarah , Preusse Matthias , Kordes Adrian , Rugen Nils , Schniederjans Monika , Pich Andreas , Häussler Susanne 
Published: July 2016

SummaryTranscriptional regulation has a central role in cellular adaptation processes and is well investigated. In contrast, the importance of the post‐transcriptional regulation on these processes is less well defined. The technological advancements have been critical to precisely quantify protein and mRNA level changes and hold promise to provide more insights into how post‐transcriptional regulation determines phenotypes. In Pseudomonas aeruginosa the methyltransferase PrmC methylates peptide chain release factors to facilitate translation termination. Loss of PrmC activity abolishes anaerobic growth and leads to reduced production of quorum sensing‐associated virulence factors. Here, by applying SILAC technology in combination with mRNA‐sequencing, they provide evidence that the P. aeruginosa phenotype can be attributed to a change in protein to mRNA ratios of selected protein groups. The UAG‐dependent translation termination was more dependent on PrmC activity than the UAA‐ and UGA‐dependent translation termination. Additionally, a bias toward UAG stop codons in global transcriptional regulators was found. The finding that this bias in stop codon usage determines the P. aeruginosa phenotype is unexpected and adds complexity to regulatory circuits. Via modulation of PrmC activity the bacterial cell can cross‐regulate targets independently of transcriptional signals, a process with an underestimated impact on the bacterial phenotype.
A Question of Integrity: Variants of Bt Cotton, Pesticides and Productivity in Pakistan
Authors: Ma Xingliang , Smale Melinda , Spielman David J. , Zambrano Patricia , Nazli Hina , Zaidi Fatima 
Published: July 2016

AbstractBt cotton remains one of the most widely grown biotech crops among smallholder farmers in lower income countries, and numerous studies attest to its advantages. However, the effectiveness of Bt toxin, which depends on many technical constraints, is heterogeneous. In Pakistan, the diffusion of Bt cotton occurred despite a weak regulatory system and without seed quality control; whether or not many varieties sold as Bt are in fact Bt is also questionable. We utilise nationally representative sample data to test the effects of Bt cotton use on productivity. Unlike previous studies, we invoke several indicators of Bt identity: variety name, official approval status, farmer belief, laboratory tests of Bt presence in plant tissue, and biophysical assays measuring Bt effectiveness. Only farmer belief affects cotton productivity in the standard production model, which does not treat Bt appropriately as damage‐abating. In the damage control framework, all Bt indicators reduce damage from pests. Biophysical indicators have the largest effect and official approval has the weakest. Findings have implications for impact measurement. For policy‐makers, they suggest the need, on ethical and productivity grounds, to improve variety information and monitor variety integrity closer to point of sale.
Cleaning Puparia for Forensic Analysis
Authors: Higley Leon G. , Brosius Tierney R. , Reinhard Karl J. , Carter David 
Published: July 2016

AbstractWe tested procedures for removing adipocere from insect samples to allow identification. An acceptable procedure was determined: (i) Samples were sorted in petri dishes with 75% alcohol to remove any larvae, adult insects, or other soft‐bodied material. (ii) Samples of up to 24 puparia were placed in a vial with 15 mL of 95% acetone, capped, and vortexed for a total of 30–90 sec in 10‐ to 15‐sec bursts. This step removed large masses of adipocere or soil from specimen. (iii) Specimens were removed from acetone and placed in a vial of 15 mL of 2% potassium hydroxide (KOH) and vortexed in 10‐ to 15‐sec bursts until all puparia appeared clean (with our samples this required a total of 60–120 sec). (iv) Specimens were removed from the 2% KOH, placed in 75% ethanol, and examined microscopically. (v) Material was stored in 75% ethanol for identification and long‐term preservation.