bluuebunny/crossref_metadata_2025_split huggingface dataset:
Shariadisclosures
Authors: Che Azmi Anna , Ab Aziz Norazlin , Non Normawati , Muhamad Rusnah 
Published: June 2016

PurposeThis paper aims to examine the reasons behind the low level ofSharia-related disclosures, particularlySharia-compliant companies, to gain an understanding on how these companies discloseSharia-related information in their annual reports, and how professional users of these reports search for such disclosures.Design/methodology/approachThe study is an exploratory research based on structured interviews with individuals involved in the preparation of annual reports ofSharia-compliant companies and professional users of annual reports.FindingsMostSharia-compliant companies and professional users interviewed agree that the most relevantSharia-related information is most commonly understood as the information found in the financial statement and its notes (accounting-related disclosures). Their responses indicate that there is a disjoint between the conventional disclosure practices on corporate social responsibility items and theSharia-related information.Research limitations/implicationsThe idea of full disclosure needs to be further understood from the perspectives ofSharia. This study provides insights into the types ofSharia-related information that are important for disclosure. Future research should focus on examining a larger number of companies and interviewing more professional users from different jurisdictions to generate more knowledge about the nature ofShariainformation and its disclosure.Practical implicationsUsers of theShariascreening methods, especially regulators, such as the Securities Commission Malaysia should encourage the disclosure of the required aspects ofShariain the annual reports ofSharia-compliant companies, as professional users are interested in this type of information.Originality/valueThis study offers insights into the reasons behind lowShariadisclosures in annual reports ofSharia-compliant companies.
Issues on the application of IFRS9 and fair value measurement for Islamic financial instruments
Authors: Shafii Zurina , Abdul Rahman Abdul Rahim 
Published: June 2016

Purpose
This paper aims to examine some issues in IFRS9 with regards to classification and measurement of Islamic financial assets. In addition, the paper discusses the Shariah concerns on the use of fair value to measure financial assets.

Design/methodology/approach
This paper adopts qualitative method via the study of documents and textual analysis of Shariah opinions of scholars and relevant accounting standards.

Findings
The paper found that the classification and measurement of equity-based Islamic financial assets do not fit into the “default” classification category of amortised cost, as the future cash flow receivable does not constitute solely the payment of principal and interest (fixed rate payment). With regards to fair value measurement, Shariah concern arises during the adoption of fair value at Level 2 (reference of asset values from input other than quoted prices in active markets) and Level 3 (use of discounted cash flow method to arrive to asset valuation) because of the existence of in uncertainty or gharar as compared to Level 1 (fair value referred to quoted prices of similar assets).

Practical implications
Findings of the paper provide a starting point for a debate and extensive research on issues related to classification and measurement of Islamic financial assets and the use of fair value as a method of subsequent revaluation of Islamic financial assets. The Shariah analysis in the paper is useful for International Accounting Standard Board to engage with Islamic financial institutions and local accounting standard setters to reflect the unique nature of Shariah-compliant financial instruments. The paper serves as a basis to devise technical solutions to address accounting and reporting issues of Islamic financial instruments.

Originality/value
The paper offers Shariah analysis on the issue of classification, measurement and impairment model for Islamic financial assets. The paper is considered as the first paper that examines areas of possible tensions when applying IFRS9 to the accounting of Islamic financial assets. In addition, the paper has contributed to the literature in Islamic accounting and auditing.
A performance measurement system to quantify the contribution of social media: new requirements for metrics and methods
Authors: Agostino Deborah , Sidorova Yulia 
Published: June 2016

Purpose
The purpose of this paper is to focus on measuring the contribution generated by social media when used for business purposes, distinguishing between metrics and methods for data collection and data analysis. Organizations worldwide have widely endorsed social media, but available studies on the contribution generated by these technologies for organizations are fragmented. A performance measurement system (PMS) framework to monitor social media is theoretically derived, highlighting the methods for data collection and data analysis and metrics to quantify social media impacts in terms of financials, network structure, interactions, conversations and users’ opinion.

Design/methodology/approach
This is a qualitative research based on a literature review of papers in management, information technology, marketing and public relations.

Findings
A PMS framework to quantify the contribution of social media is theoretically derived, distinguishing between metrics and methods. PMS metrics support the measurement of the financial and relational impact of social media, as well as the impact of social media conversations and users’ opinions. PMS methods comprise different approaches for data collection and data analysis that range from manual to automated data collection and from content to sentiment analysis techniques.

Originality/value
The PMS framework contributes to the academic literature by integrating a unique model of the available approaches for social media measurement that can serve as a basis for future research directions. The framework also supports practitioners that face necessity to quantify financial and relational contributions of social media as well as the contribution of social media conversation and users’ opinion.
Measuring Abu Dhabi’s liveability using the global liveable city index (GLCI)
Authors: Tan Khee Giap , Kaur Sujata 
Published: June 2016

Purpose
– The purpose of this paper is to use a newly developed Global Liveable Cities Index (GLCI), to assess how Abu Dhabi ranks among global cities. The paper sheds some light on the strengths and weaknesses associated with the city’s emergence as a global city, as identified by the index.

Design/methodology/approach
– This paper makes use of a new measure of liveability – the GLCI – to rank the world
'
s major cities. The GLCI advances the measurement of the “Liveability” construct by taking into account the multi-dimensional sensibility of diverse groups of ordinary persons across 64 cities. The paper also conducts policy simulations to help aid city planners invest in areas with low scores in the GLCI.

Findings
– The results from the analysis show Abu Dhabi as a city that has a lot more potential than what most conventional city benchmarking exercises have revealed. It is a city with immense potential in the region by not just being the driver of growth but also being a nodal center for attraction of global talent. It is fast growing into a city of opportunity and already satisfies the characteristics of an emerging global city with a lot of regional attention. The empirical results also find that its potential has been clearly under-rated by many existing studies and indices primarily because of their narrow scope in measuring liveability. The GLCI results brought together multiple indicators to devise an index that is strongly based on a combination of analytical and philosophical values. Taking stock of the rankings of Abu Dhabi using the GLCI so far as well as the policy simulations, one can conclude that Abu Dhabi has multiple strengths as an aspiring global city. The results also indicate that one area that has been consistently identified as lacking in Abu Dhabi is that of environmental sustainability.

Originality/value
– While cities have always played a historic role in powering economic growth in some form or the other, the scale of expansions and the speed at which it is happening today appears unprecedented. While a considerable number of indices benchmarking cities exist, they are rather narrow in scope. None of them model liveability from the perspective of an ordinary person with multi-dimensional sensibilities toward issues like economic well-being, social mobility, personal security, political governance, environmental sustainability and aesthetics for a more representative coverage of major cities around the world. These factors are critical measures of “liveability” of a city that in turn elevates it to the status of a global city. This paper thus makes an original contribution to the literature on understanding global cities by applying a newly developed GLCI to assess how Abu Dhabi ranks among global cities. The paper sheds some light on the strengths and weaknesses associated with the city’s emergence as a global city, as identified by the index.
Perception of healthy and unhealthy food among Chinese adolescents
Authors: Chan Kara , Tse Tommy , Tam Daisy , Huang Anqi 
Published: June 2016

PurposeThe purpose of this paper is to explore snacking behavior and perspectives on healthy and unhealthy food choices among adolescents in Mainland China.Design/methodology/approachFour focus-group interviews were conducted. Altogether 24 participants were recruited in Changsha, a second-tier city in China, through a convenience sampling process. They were asked to report their snacking behaviors, identify whether certain snacks are healthy or unhealthy and elaborate on factors affecting food choices.FindingsSnacking was prevalent among the participants. The most frequently consumed snacks included fruit, milk and instant noodles. Participants’ evaluations for the healthiness of foods were based on the actual nutritional values of those foods, the effects on growth and body weight and word-of-mouth. Choice of snack was driven mainly by taste, image, convenience and health consciousness.Research limitations/implicationsThe finding was based on a non-probability sample. The paper also did not explore the contexts where snacks were consumed.Practical implicationsParents can make healthy snacks more accessible at home and at schools. Educators can teach adolescents how to read food labels. Schools can increase the availability of healthy snacks on campus. Social marketers can promote healthy snacks by associating them with fun and high taste.Originality/valueThis is the first paper on snacking behaviors among adolescents conducted in a second-tier city in China using focus-group methodology.
Expanded insecticide catabolic activity gained by a single nucleotide substitution in a bacterial carbamate hydrolase gene
Authors: Öztürk Başak , Ghequire Maarten , Nguyen Thi Phi Oanh , De Mot René , Wattiez Ruddy , Springael Dirk 
Published: June 2016

SummaryCarbofuran‐mineralizing strain Novosphingobium sp. KN65.2 produces the CfdJ enzyme that converts the N‐methylcarbamate insecticide to carbofuran phenol. Purified CfdJ shows a remarkably low KM towards carbofuran. Together with the carbaryl hydrolase CehA of Rhizobium sp. strain AC100, CfdJ represents a new protein family with several uncharacterized bacterial members outside the proteobacteria. Although both enzymes differ by only four amino acids, CehA does not recognize carbofuran as a substrate whereas CfdJ also hydrolyzes carbaryl. None of the CfdJ amino acids that differ from CehA were shown to be silent regarding carbofuran hydrolytic activity but one particular amino acid substitution, i.e., L152 to F152, proved crucial. CfdJ is more efficient in degrading methylcarbamate pesticides with an aromatic side chain whereas CehA is more efficient in degrading the oxime carbamate nematicide oxamyl. The presence of common flanking sequences suggest that the cfdJ gene is located on a remnant of the mobile genetic element Tnceh carrying cehA. Our results suggest that these enzymes can be acquired through horizontal gene transfer and can evolve to degrade new carbamate substrates by limited amino acid substitutions. We demonstrate that a carbaryl hydrolase can gain the additional capacity to degrade carbofuran by a single nucleotide transversion.
Genomic characterization of symbiotic mycoplasmas from the stomach of deep‐sea isopod bathynomus sp
Authors: Wang Yong , Huang Jiao‐Mei , Wang Shao‐Lu , Gao Zhao‐Ming , Zhang Ai‐Qun , Danchin Antoine , He Li‐Sheng 
Published: June 2016

AbstractDeep‐sea isopod scavengers such as Bathynomus sp. are able to live in nutrient‐poor environments, which is likely attributable to the presence of symbiotic microbes in their stomach. In this study we recovered two draft genomes of mycoplasmas, Bg1 and Bg2, from the metagenomes of the stomach contents and stomach sac of a Bathynomus sp. sample from the South China Sea (depth of 898 m). Phylogenetic trees revealed a considerable genetic distance to other mycoplasma species for Bg1 and Bg2. Compared with terrestrial symbiotic mycoplasmas, the Bg1 and Bg2 genomes were enriched with genes encoding phosphoenolpyruvate‐dependent phosphotransferase systems (PTSs) and sodium‐driven symporters responsible for the uptake of sugars, amino acids and other carbohydrates. The genome of mycoplasma Bg1 contained sialic acid lyase and transporter genes, potentially enabling the bacteria to attach to the stomach sac and obtain organic carbons from various cell walls. Both of the mycoplasma genomes contained multiple copies of genes related to proteolysis and oligosaccharide degradation, which may help the host survive in low‐nutrient conditions. The discovery of the different types of mycoplasma bacteria in the stomach of this deep‐sea isopod affords insights into symbiotic model of deep‐sea animals and genomic plasticity of mycoplasma bacteria.
Population genomics of the symbiotic plasmids of sympatric nitrogen‐fixing Rhizobium species associated with Phaseolus vulgaris
Authors: Pérez Carrascal Olga M. , VanInsberghe David , Juárez Soledad , Polz Martin F. , Vinuesa Pablo , González Víctor 
Published: June 2016

SummaryCultivated common beans are the primary protein source for millions of people around the world who subsist on low‐input agriculture, enabled by the symbiotic N2‐fixation these legumes perform in association with rhizobia. Within a single agricultural plot, multiple Rhizobium species can nodulate bean roots, but it is unclear how genetically isolated these species remain in sympatry. To better understand this issue, we sequenced and compared the genomes of 33 strains isolated from the rhizosphere and root nodules of a particular bean variety grown in the same agricultural plot. We found that the Rhizobium species we observed coexist with low genetic recombination across their core genomes. Accessory plasmids thought to be necessary for the saprophytic lifestyle in soil show similar levels of genetic isolation, but with higher rates of recombination than the chromosomes. However, the symbiotic plasmids are extremely similar, with high rates of recombination and do not appear to have co‐evolved with the chromosome or accessory plasmids. Therefore, while Rhizobium species are genetically isolated units within the microbial community, a common symbiotic plasmid allows all Rhizobium species to engage in symbiosis with the same host in a single agricultural plot.
Microbial community diversity, structure and assembly across oxygen gradients in meromictic marine lakes, Palau
Authors: Meyerhof Matthew S. , Wilson Jesse M. , Dawson Michael N. , Michael Beman J. 
Published: June 2016

SummaryMicrobial communities consume oxygen, alter biogeochemistry and compress habitat in aquatic ecosystems, yet our understanding of these microbial–biogeochemical–ecological interactions is limited by a lack of systematic analyses of low‐oxygen ecosystems. Marine lakes provide an ideal comparative system, as they range from well‐mixed holomictic lakes to stratified, anoxic, meromictic lakes that vary in their vertical extent of anoxia. We examined microbial communities inhabiting six marine lakes and one ocean site using pyrosequencing of 16S rRNA genes. Microbial richness and evenness was typically highest in the anoxic monimolimnion of meromictic lakes, with common marine bacteria present in mixolimnion communities replaced by anoxygenic phototrophs, sulfate‐reducing bacteria and SAR406 in the monimolimnion. These sharp changes in community structure were linked to environmental gradients (constrained variation in redundancy analysis = 68%–76%) – particularly oxygen and pH. However, in those lakes with the steepest oxygen gradients, salinity and dissolved nutrients were important secondary constraining variables, indicating that subtle but substantive differences in microbial communities occur within similar low‐oxygen habitats. Deterministic processes were a dominant influence on whole community assembly (all nearest taxon index values >4), demonstrating that the strong environmental gradients present in meromictic marine lakes drive microbial community assembly.
Iron‐encapsulated cold‐set whey protein isolate gel powder ‐ Part 2: Effect of iron fortification on sensory and storage qualities of Yoghurt
Authors: Onsekizoglu Bagci Pelin , Gunasekaran Sundaram 
Published: June 2016

Iron was incorporated at 20–60 mg/kg of yoghurt using iron‐encapsulated cold‐set whey protein isolate gel powder (WPI‐Fe) and by direct addition of ferrous sulphate solution. The changes in physicochemical and sensory qualities of the yoghurt samples were determined over 14 days of storage. Quality attributes of the yoghurt fortified using WPI‐Fe particles at up to 60 mg iron/kg were similar to those of unfortified control samples, especially in terms of colour and flavour, while the samples fortified by direct addition of ferrous sulphate exhibited noticeable adverse effects even at 20 mg iron/kg.
Population genetic structure of the biological control agent Macrolophus pygmaeus in Mediterranean agroecosystems
Authors: Streito Jean‐Claude , Clouet Cécile , Hamdi Faten , Gauthier Nathalie 
Published: June 2016

AbstractBiological control of agricultural pests relies on knowledge of agroecosystem functionality, particularly when affected by the use of mass‐produced biological agents. Incorporating pre‐ and/or post‐release information such as genetic diversity and structure on these agents using molecular‐based approaches could advance our knowledge of how they perform in agroecosystems. We evaluated the population genetics of Macrolophus pygmaeus, the most widely used predatory mirid against many arthropod pests of greenhouse crops in the Mediterranean region, using the mitochondrial Cytb sequence and microsatellite data, and population genetics and phylogeny approaches. We investigated commercially mass‐produced insects (i.e., commercial insects either mass‐reared in the laboratory for many generations, or purchased by farmers and released in the greenhouses) and “wild” insects (i.e., that occur naturally outside or are collected in nature for release in the greenhouses). The mirids were mainly collected in agroecosystems in which solanaceous plants are grown in northern Spain, southern France and Greece. Both molecular markers and approaches distinguished 2 genetically differentiated populations. The less genetically diverse population, hereafter named the “commercial” strain included all individuals from laboratory mass‐rearings and most releases of commercially bred individuals. The most genetically diverse population mainly comprised individuals originating from noncultivated environments, or from releases of “wild” individuals. Rare examples of hybridization between M. pygmaeus from the 2 populations were observed and asymmetric gene flow was revealed. These findings provide new insights into what happens to M. pygmaeus released in the agroecosystems we studied, and show that it is possible to monitor some commercial strains.
Kidney Transplantation in Slovenia From 1970 to 2015
Authors: Kandus Aljoša , Buturović Ponikvar Jadranka , Mlinšek Gregor , Oblak Manca , Arnol Miha 
Published: June 2016

AbstractThis report gives an overview of kidney transplantation in Slovenia, a country with a population of 2.1 million and one transplant center. The establishment of a national transplant organization resulted in the acceptance of Slovenia into Eurotransplant (ET) in 2000. Between 1970 and 2015, 1158 kidney transplantations were performed. From 1970 to 2009, 126 patients were transplanted from living related donors, only two in the ET period. From 1986 to 1999, 239 patients received kidney grafts from deceased donors, while 793 patients were transplanted from deceased donors after joining ET. In ET period, 1‐ and 5‐year patient survival rates were 98.1% and 93.8%, and the concomitant graft survival rates were 94.3% and 87.5%, respectively. During the ET period, the number of deceased donor kidney transplants per year was three times higher than in the 14 years before. Patient and graft survival rates have been very good and entirely comparable to those in large reports.
Citrate Anticoagulation in Tandem Membrane Plasma‐Exchange or Immunoadsorption and Hemodialysis in Patients With Immunological Diseases and Dialysis‐Dependence
Authors: Ponikvar Rafael , Gubenšek Jakob , Ponikvar Jadranka Buturović 
Published: June 2016

AbstractIn 1996 we performed tandem membrane plasma exchange‐hemodialysis in a 3‐year‐old girl and tandem immunoadsorption‐hemodialysis with citrate as the only anticoagulant in a patient with Goodpasture's syndrome. In the present study, we evaluated the feasibility, efficacy and safety of 24 tandem plasma exchange/immunoadsorption hemodialysis procedures in four different circuit setups with citrate as the only anticoagulant. In two setups, the tandem procedures were connected in series (plasma exchange hemodialysis and immunoadsorption hemodialysis), while in the other two setups they were in parallel (plasma exchange hemodialysis with independent blood circuits and plasma exchange hemodialysis with independent arterial blood lines, but with a common return line). All tandem procedures were feasible, efficient and safe. No serious side‐effects were recorded. The most elegant setup was the procedure with independent, parallel blood circuits. However, serial tandem procedures provided for the elimination of citrate and normalization of electrolytes before blood was returned to the patient.
Citrate Extended High Cut‐Off Hemodiafiltration for Renal Recovery in Patients With Multiple Myeloma
Authors: Marn Pernat Andreja , Medved Bojan , Gubenšek Jakob , Premru Vladimir , Knap Bojan , Buturovic‐Ponikvar Jadranka , Ponikvar Rafael 
Published: June 2016

AbstractWe proposed a combination of convective and diffusive transport mechanisms as high cut‐off (HCO) post‐dilution hemodiafiltration dialysis technique to optimize serum immunoglobulin free light chains (FLCs) removal which may improve dialysis dependent renal failure in patients with multiple myeloma. To reduce bleeding risk regional citrate anticoagulation was successfully used for the first 7 h followed by 1 h anticoagulant‐free hemodiafiltration to avoid citrate accumulation. We retrospectively assessed the effect of FLCs reduction on the renal outcome of 28 patients treated with 133 citrate extended post‐dilution HCO (Theralite 2100; Gambro, Lund, Sweden) hemodiafiltration sessions between 2010 and 2016. Renal recovery was demonstrated in 61% of all patients. Twenty‐three patients achieved more than 50% reduction of FLCs concentrations and 88% of those became dialysis independent. Our experience supports the extended citrate HCO hemodiafiltration as a good treatment strategy that enable a sustained reduction in serum FLCs concentration and recovery of renal function.