bluuebunny/crossref_metadata_2025_split huggingface dataset:
A LBV perspective on political risk management in a multinational bank during the First World War
Authors: Smith Andrew 
Published: April 2016

PurposeThis paper aims to apply the Legitimacy-Based View (LBV) of political risk to the experience of the Hongkong and Shanghai Banking Corporation (HSBC) in the First World War. The paper shows that HSBC’s ability to survive this conflict was due, in part, to its ability to manage political risk by maintaining legitimacy in the eyes of stakeholders in its home market(s), Hong Kong and the UK.Design/methodology/approachThis case study is based on the surviving internal correspondence from this period in the HSBC Group archives in London and other primary sources.FindingsThis paper suggests that maintaining legitimacy in the home market is crucial to firm survival and profitability. Managers’ efforts to bolster firm legitimacy should ensure that individuals in all of the relevant government departments continue to regard the multinational enterprise (MNE) as legitimate.Research limitations/implicationsThis paper shows that the LBV is a potentially powerful analytical tool, but it also argues that the LBV must be modified so as to incorporate insights from the theoretical literature on ethnic and national identities, particularly the insight that such identities are culturally constructed and malleable.Practical implicationsWarfare tends to increase the degree to which a MNE’s stakeholders feel emotional bonds to their respective nations. HSBC’s experience in the First World War suggests that continued profitability in wartime may depend on the firm’s ability to shed its peacetime “world citizen” identity in favour of one that is more closely aligned with that of its home nation. Preserving political capital in wartime may require the ruthless termination of relationships with clients and employees who are associated with the enemy nation. Another lesson that MNE managers can derive from this paper is that preserving legitimacy in the home country may require the head office to exert more control over overseas managers, than would be the case in peace. A MNE in wartime that is concerned about the loss of legitimacy in the home country should consider adopting an organizational architecture that temporarily reduces subsidiary autonomy.Originality/valueBuckley (2009) called for the re-integration of business history in International Business research. This paper is part of the ongoing historic turn in International Business and other management disciplines. This paper also argues that International Business scholars need to consider the impact of past wars on contemporary multinationals as we may witness the re-emergence of Great Power rivalries similar to those that led to the First World War. This paper proceeds on the assumption the probabilities of a war between two major capitalist economies are non-trivial and that additional investigation of the impact of major interstate warfare on MNEs is therefore merited. Historical research can help us to think about what a war between capitalist countries would mean for today’s MNEs.
A manifesto for the widening of internalisation theory, being a reply to Hillemann and Verbeke
Authors: Buckley Peter J. , Boddewyn Jean J. 
Published: April 2016

Purpose
The purpose of this paper is to extend the purview of internalisation theory in understanding the global allocation of resources in different institutional contexts.

Design/methodology/approach
Theoretical extensions of internalisation theory are proposed in response to a comment.

Findings
The traditional focus of internalisation theory can be extended beyond the normal market exchange context, first, by expanding the range of transactions; second, by including non-market actors; and third, by expanding the relevant welfare criteria.

Originality/value
Comparative institutional analysis is enhanced by expanding the consideration of the range of intermediate goods that are traded, the potential providers examined and extending the criteria of assessment beyond efficiency to include equity, sustainability and legitimacy. These extensions add value to the internalisation theory.
Accounting for the Bitcoin: accountability, neoliberalism and a correspondence analysis
Authors: Ram Asheer , Maroun Warren , Garnett Robert 
Published: April 2016

PurposeGiven its innovative characteristics and increasing popularity, the Bitcoin, and other virtual currencies, are expected to become mainstream, leading to the need for a generally accepted accounting treatment. Currently, however, there are no accounting standards which offer guidance on the recognition and measurement of these virtual currencies. To this end, the purpose of this paper is to determine a conceptual approach for accounting for the Bitcoin, grounded in the theories of neoliberalism and stewardship.Design/methodology/approachThe research adopts an interpretive mixed-method approach. The relevant literature is analysed to identify key characteristics of the Bitcoin. These, as well as the elements of accounting policies inspired by neoliberalism and stewardship, form row and column headings in a correspondence matrix completed by 40 financial reporting experts. The correlations between rows and columns (developed using principal component analysis) are used to identify possible recognition and measurement requirements for the Bitcoin. Semi-structured interviews are used to complement the correspondence analysis.FindingsThe correspondence analysis and interviews reveal an emphasis on cost and fair value proposed by models grounded in stewardship and neoliberalism, respectively. The primary factor at work is the need to account for the underlying economics of the unit of account, something which is informed heavily by an organisation’s business model. Cost and fair value may be conceptual opposites, but in the eyes of respondents, these need to be used to achieve the single goal of communicating the economic rationale for holding the Bitcoin.Research limitations/implicationsThe study is based on a purposefully selected sample of experts and lacks the exploratory potential of purely qualitative research. Nevertheless, it makes novel use of a correspondence analysis to provide an initial frame of reference for developing an accounting policy for unusual transactions and balances.Originality/valueThe paper is the first to provide a normative perspective on the accounting for this poorly understood “currency”. It also adds to the limited body of interpretive accounting research which dispenses with traditional finance paradigms and positivist models to provide practical recommendations. Finally, the paper offers an innovative approach, using a correspondence analysis and detailed interviews, for developing an accounting policy for transactions not specifically within the scope of existing accounting standards.
A comment on “The struggle to fabricate accounting narrative obfuscation: an actor-network-theoretic analysis of a failing project”
Authors: Stone Gerard William , Parker Lee 
Published: April 2016

Purpose
The purpose of this paper is to provide a comment on “The struggle to fabricate accounting narrative obfuscation: An actor-network-theoretic analysis of a failing project” by Brian Rutherford.

Design/methodology/approach
The paper discusses issues highlighted by Rutherford regarding the unresolved limitations of the Flesch formulaic approach to readability analysis and the narrow focus of readability research in accounting.

Findings
Commencing with an overview of an important shift in the use of the Flesch formula in accounting readability research in 2004, the paper outlines the emergence of supplementary measures and proxies of readability and reader accessibility of accounting prose. When used in combination with Flesch, the two measures augment readability analysis, ameliorate the formula’s limitations and broaden readability research scope and focus.

Originality/value
The paper gives impetus to the development of additional supplementary measures and proxies of readability and reader access which are necessary to further expand the horizons of accounting readability research and meet ongoing changes to the contemporary accounting communications landscape.
Coordination under uncertainty
Authors: Goretzki Lukas , Messner Martin 
Published: April 2016

PurposeThis paper aims to examine how managers use planning meetings to coordinate their actions in light of an uncertain future. Existing literature suggests that coordination under uncertainty requires a “dynamic” approach to planning, which is often realized in the form of rolling forecasts and frequent cross-functional exchange. Not so much is known, however, about the micro-level process through which coordination is achieved. This paper suggests that a sensemaking perspective and a focus on “planning talk” are particularly helpful to understand how actors come to a shared understanding of an uncertain future, based upon which they can coordinate their actions.Design/methodology/approachThis paper builds upon a qualitative case study in the Austrian production site of an international manufacturing company. Drawing on a sensemaking perspective, the paper analyses monthly held “planning meetings” in which sales and production managers discuss sales forecasts for the coming months and talk about how to align demand and supply.FindingsThe authors show how collective sensemaking unfolds in planning meetings and highlight the role that “plausibilization” of expectations, “calculative reasoning” and “filtering” of information play in this process. This case analysis also sheds light on the challenges that such a sensemaking process may be subject to. In particular, this paper finds that competing hierarchical accountabilities may influence the collective sensemaking process and render coordination more challenging.Originality/valueThe paper contributes to the hitherto limited management accounting and control literature on operational planning, especially its coordination function. It also extends the management accounting and control literature that draws on the concept of sensemaking. The study shows how actors involved in planning meetings create a common understanding of the current and future situation and what sensemaking mechanisms facilitate this process. In this respect, this paper is particularly interested in the role that accounting and other types of numbers can play in this context. Furthermore, it theorizes on the conditions that allow managers to overcome concerns with hierarchical accountabilities and enact socializing forms of accountability, which is often necessary to come to agreements on actions to be taken.
Female infidelity is constrained by El Niño conditions in a long‐lived bird
Authors: Kiere Lynna Marie , Drummond Hugh 
Published: April 2016

SummaryExplaining the remarkable variation in socially monogamous females' extrapair (EP) behaviour revealed by decades of molecular paternity testing remains an important challenge. One hypothesis proposes that restrictive environmental conditions (e.g. extreme weather, food scarcity) limit females' resources and increaseEPbehaviour costs, forcing females to reduceEPreproductive behaviours.For the first time, we tested this hypothesis by directly quantifying within‐pair andEPbehaviours rather than inferring behaviour from paternity. We evaluated whether warmer sea surface temperatures depress total pre‐laying reproductive behaviours, and particularlyEPbehaviours, in socially paired female blue‐footed boobies (Sula nebouxii). Warm waters in the Eastern Pacific are associated with El Niño Southern Oscillation and lead to decreased food availability and reproductive success in this and other marine predators.With warmer waters, females decreased their neighbourhood attendance, total copulation frequency and laying probability, suggesting that they contend with restricted resources by prioritizing self‐maintenance and committing less to reproduction, sometimes abandoning the attempt altogether. Females were also less likely to participate inEPcourtship and copulations, but when they did, rates of these behaviours were unaffected by water temperature.Females' neighbourhood attendance, total copulation frequency andEPcourtship probability responded to temperature differences at the between‐season scale, and neighbourhood attendance andEPcopulation probability were affected by within‐season fluctuations. Path analysis indicated that decreasedEPparticipation was not attributable to reduced female time available forEPactivities. Together, our results suggest that immediate time and energy constraints were not the main factors limiting females' infidelity.Our study shows that El Niño conditions depress female boobies'EPparticipation and total reproductive activity. In addition to increasing general self‐maintenance and reproductive costs, warm waters may increase costs specific toEPbehaviours including divorce, reduced male parental care, or pathogen exposure. Our results suggest that female boobies strategically refrained fromEPbehaviours to avoid these or other longer‐term costs, rather than being compelled by immediate constraints. This study demonstrates that current environmental conditions affect females' mating decisions, contributing to variation inEPbehaviours, even in a long‐lived, iteroparous species that can buffer against temporary adversity.
Family members’ narratives of lifespace: Mapping changes before and after a brain injury causing driving disruption
Authors: Liang Phyllis , Liddle Jacki , Fleming Jennifer , Gustafsson Louise 
Published: April 2016

Background/aimFamily members of a person with an acquired brain injury often provide transport assistance during driving disruption with potential impacts on their own travel and participation within the community. The geographic area in which people travel and conduct their activities is known as lifespace. This study aimed to describe the quantitative changes in family members’ lifespace after brain injury and understand their subjective experiences through interacting with maps during narratives.MethodsMapping was embedded within in‐depth semi‐structured interviews with 15 family members. Two sets of maps were generated per participant showing the number of travel locations before and after brain injury. In the interviews, participants reflected on the perceived meaning of lifespace change. Qualitative data were analysed using a narrative approach.ResultsQuantitative data from the mapping revealed an increase in travel locations for nine participants, a decrease for five, and no change for one participant. Data analysis revealed four typologies which complemented and enriched the quantitative data: (i) I will do everything for him or her; (ii) Trying to fit all in; (iii) We spend all our time together now; (iv) I need to also care for myself.ConclusionsThe findings describe the change in family members’ lifespace after taking on the driver role following acquired brain injury. This study highlights the importance of understanding both quantitative and qualitative aspects of lifespace. The subjective experiences and consequences of lifespace changes are different from the impact on individuals with health conditions. Mapping in an interview as a tool has potential clinical utility.
Metabolome‐mediated biocryomorphic evolution promotes carbon fixation in Greenlandic cryoconite holes
Authors: Cook Joseph M. , Edwards Arwyn , Bulling Mark , Mur Luis A. J. , Cook Sophie , Gokul Jarishma K. , Cameron Karen A. , Sweet Michael , Irvine‐Fynn Tristram D. L. 
Published: April 2016

SummaryMicrobial photoautotrophs on glaciers engineer the formation of granular microbial‐mineral aggregates termed cryoconite which accelerate ice melt, creating quasi‐cylindrical pits called ‘cryoconite holes’. These act as biogeochemical reactors on the ice surface and provide habitats for remarkably active and diverse microbiota. Evolution of cryoconite holes towards an equilibrium depth is well known, yet interactions between microbial activity and hole morphology are currently weakly addressed. Here, we experimentally perturbed the depths and diameters of cryoconite holes on the Greenland Ice Sheet. Cryoconite holes responded by sensitively adjusting their shapes in three dimensions (‘biocryomorphic evolution’) thus maintaining favourable conditions for net autotrophy at the hole floors. Non‐targeted metabolomics reveals concomitant shifts in cyclic AMP and fucose metabolism consistent with phototaxis and extracellular polymer synthesis indicating metabolomic‐level granular changes in response to perturbation. We present a conceptual model explaining this process and suggest that it results in remarkably robust net autotrophy on the Greenland Ice Sheet. We also describe observations of cryoconite migrating away from shade, implying a degree of self‐regulation of carbon budgets over mesoscales. Since cryoconite is a microbe‐mineral aggregate, it appears that microbial processes themselves form and maintain stable autotrophic habitats on the surface of the Greenland ice sheet.
The Na+/H+ antiporter Nhx1 controls vacuolar fusion indispensible for life cycles in vitro and in vivo in a fungal insect pathogen
Authors: Zhu Jing , Ying Sheng‐Hua , Feng Ming‐Guang 
Published: April 2016

SummaryThe sole Na+/H+ antiporter Nhx1 has been generally unexplored in filamentous fungi. We characterized Nhx1 in the entomopathogenic fungus Beauveria bassiana. An eGFP‐tagged Nhx1 fusion accumulated in small punctuate structures, presumably endosomal and trans‐Golgi network compartments, between septum and tubular vacuole of each wild‐type cell stained with a vacuole‐specific dye. Deletion of nhx1 resulted in significant acidification and severe fusion defect in vacuoles, which were fragmented and distinct from large or tubular wild‐type vacuoles. The deletion also caused a drastic reduction in aerial conidiation or submerged blastospore production and more severe defect in vegetative growth than in conidial germination. The Δnhx1 mutant became more sensitive to high osmolarity, heat shock and several metal ions during growth but its conidia showed increased UV‐B tolerance. Intriguingly, Δnhx1 was unable to infect a model insect through cuticle penetration or intrahaemocoel injection because it produced much less biomass and cuticle‐degrading enzymes in a minimal broth and failed to form blastospores in the insect haemolymph. All changes were completely or largely restored by targeted nhx1 complementation. Our results provide novel insight into an indispensability of Nhx1 for not only vacuolar fusion but also life cycles in vitro and in vivo in B. bassiana.
Buying into Myths: Free Movement of People and Immigration
Authors: Thielemann Eiko , Schade Daniel 
Published: April 2016

AbstractThe way in which free movement of people has become the central issue of the British government's renegotiation and referendum campaign on the UK's relationship with the European Union (EU) risks obfuscating at least three central issues: why immigrants are coming to the UK; what impact EU migrants are having on the UK; and what can be done to effectively regulate such inflows. It is, however, not just the eurosceptics and the British government, but also ‘in campaigners’ and other EU member states, who risk perpetuating a number of widely held misconceptions about free movement and immigration for political reasons. Buying into such myths risks undermining attempts to have a more honest and more evidence‐based debate about immigration and migrant integration.
Effects of an autologous fibrin sealant on lymphatic leakage after radical cystectomy: A matched case‐control study
Authors: Chan Eddie Shu‐Yin , Yee Chi‐Hang , Chiu Peter Ka‐Fung , Chan Chi‐Kwok , Tam Mandy Ho‐Man , Ng Chi‐Fai 
Published: April 2016

AimThe aim of the present study was to investigate the effect of an autologous fibrin sealant (Vivostat) on the prevention of lymphatic leakage after radical cystectomy.Patients and MethodsPatients who underwent laparoscopic radical cystectomy (LRC) or robot‐assisted radical cystectomy (RARC) for the treatment of bladder cancer were enrolled. Autologous fibrin sealant was applied after the completion of bilateral pelvic lymph node dissection. The data were compared with those from matched RARC patients in a historical cohort.ResultsTen consecutive RARC or LRC were performed using an autologous fibrin sealant. A statistically nonsignificant reduction in drain output (1165.5 mL, range = 225–3150 mL) was observed compared with 10 matched historical RARC patients who did not receive the autologous fibrin sealant (1927.2 mL, range = 240–4010 mL). No difference in the number of days of in‐situ drainage or the length of hospital stay was found. Two patients in the control group developed asymptomatic lymphocele. One patient in the group treated with the autologous fibrin sealant developed deep vein thrombosis after RARC.ConclusionThe use of an autologous fibrin sealant did not reduce lymphatic leakage after radical cystectomy.
Valued outcomes in the counter‐spaces of alternative education programs: success but on whose scale?
Authors: Plows Vicky , Bottrell Dorothy , Te Riele Kitty 
Published: April 2016

AbstractFor marginalised young people, alternative education settings—referred to here as flexible learning programs (FLPs)—are thought to provide a powerful ‘counter‐space’ to damaging experiences of mainstream schooling. Such programs are inherently contradictory, with potential to also reproduce stigma and disadvantage. The provision of secondary schooling via FLPs is significant. In Australia, for example, the sector serves over 70,000 students. A better understanding of student experiences and outcomes in these educational spaces is needed. Drawing on interview data with staff, students, and graduates from two FLPs in Victoria, this paper employs Soja's ideas about conceived, perceived, and lived space to explore what outcomes are valued and to consider how success is measured in these programs. The paper shows that FLP staff and students valued a diverse range of academic, social, and personal outcomes that support a more expansive vision of education and monitoring student success than dominant perspectives. The paper also suggests that these FLPs are both a counter‐space and a space that connects back to the mainstream, optimally understood as third space, a hybrid place, bringing together the conventional and the alternative to create a valued and valuable education for marginalised young people.
The effects of host age and spatial location on bacterial community composition in the English Oak tree (Quercus robur)
Authors: Meaden S. , Metcalf C.J.E. , Koskella B. 
Published: April 2016

SummaryDrivers of bacterial community assemblages associated with plants are diverse and include biotic factors, such as competitors and host traits, and abiotic factors, including environmental conditions and dispersal mechanisms. We examine the roles of spatial distribution and host size, as an approximation for age, in shaping the microbiome associated with Quercus robur woody tissue using culture‐independent 16S rRNA gene amplicon sequencing. In addition to providing a baseline survey of the Q. robur microbiome, we screened for the pathogen of acute oak decline. Our results suggest that age is a predictor of bacterial community composition, demonstrating a surprising negative correlation between tree age and alpha diversity. We find no signature of dispersal limitation within the Wytham Woods plot sampled. Together, these results provide evidence for niche‐based hypotheses of community assembly and the importance of tree age in bacterial community structure, as well as highlighting that caution must be applied when diagnosing dysbiosis in a long‐lived plant host.