bluuebunny/crossref_metadata_2025_split huggingface dataset:
Effect of Pregnancy and Delivery on Cytokine Expression in a Mouse Model of Pelvic Organ Prolapse
Authors: Couri Bruna M. , Lenis Andrew T. , Borazjani Ali , Balog Brian M. , Kuang Mei , Butler Robert S. , Penn Marc S. , Damaser Margot S. 
Published: March 2017

Objectives
The aim of this study was to determine the effect of pregnancy and delivery mode on cytokine expression in the pelvic organs and serum of lysyl oxidase like-1 knockout (LOXL1 KO) mice, which develop pelvic organ prolapse after delivery.

Methods
Bladder, urethra, vagina, rectum, and blood were harvested from female LOXL1 KO mice during pregnancy, after vaginal or cesarean delivery, and from sham cesarean and unmanipulated controls. Pelvic organs and blood were also harvested from pregnant and vaginally delivered wild-type (WT) mice and from unmanipulated female virgin WT controls. Specimens were assessed using quantitative real-time reverse transcription polymerase chain reaction and/or enzyme-linked immunosorbent assay.

Results
Both CXCL12 and CCL7 mRNA were significantly up-regulated in the vagina, urethra, bladder, and rectum of pregnant LOXL1 KO mice compared with pregnant WT mice, suggesting systemic dysregulation of both of these cytokines in LOXL1 KO mice as a response to pregnancy.
The differences in cytokine expression between LOXL1 KO and WT mice in pregnancy persisted after vaginal delivery. CCL7 gene expression increases faster and to a greater extent in LOXL1 KO mice, translating to longer lasting increases in CCL7 in serum of LOXL1 KO mice after vaginal delivery, compared with pregnant mice.

Conclusions
Lysyl oxidase like-1 KO mice have an increased cytokine response to pregnancy perhaps because they are less able to reform and re–cross-link stretched elastin to accommodate pups, and this resultant tissue stretches during pregnancy. The up-regulation of CCL7 after delivery could provide an indicator of level of childbirth injury, to which the urethra and vagina seem to be particularly vulnerable.
Active and poised promoter states drive folding of the extendedHoxBlocus in mouse embryonic stem cells
Authors: Barbieri Mariano , Xie Sheila Q. , Torlai Triglia Elena , de Santiago Inês , Branco Miguel R. , Rueda David , Nicodemi Mario , Pombo Ana 
Published: March 2017

AbstractGene expression states influence the three-dimensional conformation of the genome through poorly understood mechanisms. Here, we investigate the conformation of the murineHoxBlocus, a gene-dense genomic region containing closely spaced genes with distinct activation states in mouse embryonic stem (ES) cells. To predict possible folding scenarios, we performed computer simulations of polymer models informed with different chromatin occupancy features, which define promoter activation states or CTCF binding sites. Single cell imaging of the locus folding was performed to test model predictions. While CTCF occupancy alone fails to predict the in vivo folding at genomic length scale of 10 kb, we found that homotypic interactions between active and Polycomb-repressed promoters co-occurring in the same DNA fibre fully explain the HoxB folding patterns imaged in single cells. We identify state-dependent promoter interactions as major drivers of chromatin folding in gene-dense regions.
Must I, can I? I don’t understand your ambiguous password rules
Authors: Greene Kristen K. , Choong Yee-Yin 
Published: March 2017

Purpose
The purpose of this research is to investigate user comprehension of ambiguous terminology in password rules. Although stringent password policies are in place to protect information system security, such complexity does not have to mean ambiguity for users. While many aspects of passwords have been studied, no research to date has systematically examined how ambiguous terminology affects user comprehension of password rules.

Design/methodology/approach
This research used a combination of quantitative and qualitative methods in a usable security study with 60 participants. Study tasks contained password rules based on real-world password requirements. Tasks consisted of character-selection tasks that varied the terms for non-alphanumeric characters to explore users’ interpretations of password rule language, and compliance-checking tasks to investigate how well users can apply their understanding of the allowed character space.

Findings
Results show that manipulating password rule terminology causes users’ interpretation of the allowed character space to shrink or expand. Users are confused by the terms “non-alphanumeric”, “symbols”, “special characters” and “punctuation marks” in password rules. Additionally, users are confused by partial lists of allowed characters using “e.g.” or “etc.”

Practical implications
This research provides data-driven usability guidance on constructing clearer language for password policies. Improving language clarity will help usability without sacrificing security, as simplifying password rule language does not change security requirements.

Originality/value
This is the first usable security study to systematically measure the effects of ambiguous password rules on user comprehension of the allowed character space.
Management accounting networks in corporate processes – a cross-national study
Authors: Endenich Christoph , Trapp Rouven , Brandau Michael 
Published: March 2017

PurposeThis study aims to compare styles of management accounting (MA), i.e. the way in which MA influences corporate decision-making, in German and Spanish companies. The study illustrates relevant differences by comparing the role of management accountants in decision-making processes and puts a particular emphasis on their networking activities in a corporate context.Design/methodology/approachThis study builds on field study data from semi-structured interviews with senior management accountants in German and Spanish companies. The authors analyze the data within the framework of the actor-network theory (ANT).FindingsIn the sampled German companies, strong networks between management accountants and other corporate functions have been established, whereas the corresponding Spanish networks are emerging but remain fragile because of interference from anti-programs, mistrust and defensive departmental attitudes. Although MA in Spain has established only few accepted routines and remains distant from managerial decision-making, it enjoys an unquestioned standing in the German companies, because its routines and procedures are embedded into corporate culture. This embedding is facilitated by not only information technology but also relatively simple tools such as templates, timetables and standardized agendas.Research limitations/implicationsThe present study underlines how combining the field study approach with rationales from ANT can provide relevant insights into MA practices in its corporate context.Practical implicationsThe present study provides guidance for management accountants striving for an increased influence on corporate decision-making and an improved collaboration with corporate management.Originality/valueThe authors extend the traditional spectrum of theoretical approaches in comparative MA studies. The ANT lens allows to show how styles of MA are shaped by interdependencies between institutional settings and networking processes. In this way, this paper complements previous cross-country research, which has mainly relied on contingency theory to examine static, country-specific differences in relation to distinct environmental and cultural conditions.
Microfinance accountability in Cameroon: a cure or a curse for poverty alleviation?
Authors: Akanga Fidelis Kedju 
Published: March 2017

PurposeThe purpose of this study is to use empirical findings to identify the different forms of accountability practices existing in Cameroon microfinance institutions (MFIs) and explore how such practices have evolved and institutionalised within the microfinance sector in Cameroon through time.Design/methodology/approachThis study is designed to investigate if the institutionalised accountability practices within the microfinance sector in Cameroon are a cure or a curse for poverty alleviation. This study is based on the new institutional sociology (NIS) and on a case study approach and combines in-depth interviews and secondary data sources.FindingsThis study identifies three principal forms of accountability practices common with MFIs in Cameroon: dysfunctional, manipulative and dribbling accountabilities.Originality/valueThis paper is novel because it extends the NIS into the microfinance sector and explains how conflicting institutional pressures resulting from differences of accountability practices can be resolved and also exposes the unintended consequences of both resistance and passive actions of local actors on microfinance, the poor and poverty alleviation.
Accounting outsourcing and audit lag
Authors: Cullinan Charles P. , Zheng Xiaochuan 
Published: March 2017

Purpose
This paper examines the relationship between accounting outsourcing and audit lag. Accounting outsourcing may reduce misstatement risk, reducing the amount of audit effort necessary and thereby decrease audit lag. Alternatively, outsourcing may increase the amount of coordination necessary between the auditor, client management and the outside accounting service provider and thereby increase audit lag.

Design/methodology/approach
The accounting outsourcing/audit lag relationship is examined among closed-end mutual funds. These funds often outsource their accounting functions and disclose the names and services provided by any company providing services to the fund. These disclosures permit a consistent measurement of whether the fund outsources their accounting functions or performs them in-house.

Findings
This paper finds a positive relationship between accounting outsourcing and audit lag; outsourcing funds have audit lags that are two to three days longer than those not outsourcing their accounting. The results are robust to different specifications, controls for the distinctive characteristics of closed-end funds and consideration of endogeneity.

Practical implications
Closed-end funds could consider the increased time necessary to complete the audit when deciding whether to outsource their accounting functions.

Originality/value
By identifying a unique setting in which outsourcing data can be consistently obtained and analyzed (i.e. closed-end funds), this is the first study to empirically evaluate the relationship between accounting outsourcing and audit lag.
Auditors and early signals of financial distress in local governments
Authors: Cohen Sandra , Costanzo Antonella , Manes-Rossi Francesca 
Published: March 2017

Purpose
This study aims to analyze whether and how a set of financial ratios calculated on the basis of financial statement information would allow auditors of Italian local governments (LGs) to get an indication of LGs’ financial distress risk and, hence, to support politicians and managers in promptly detecting financial distress.

Design/methodology/approach
A model comprising a set of financial indicators that would distinguish distressed from not distressed LGs through a logistic regression approach has been estimated and applied to Italian LGs. The model is built on the basis of information pertaining to 44 distressed and 53 not distressed LGs for up to five years prior to bankruptcy and covers the period 2003-2012.

Findings
The model reveals that the percentage of personnel expenses over revenues, the turnover ratio of short-term liabilities over current revenues and the reliance on subsidies (calculated as subsidies per capita) are factors discriminating non-distressed LGs from the distressed ones.

Practical implications
The model could have political and practical implications. The possible use of this model as a complementary tool in auditing activities might be helpful for auditors in detecting financial distress promptly, thus potentially enabling politicians and managers to search for different ways to manage public resources to avoid the detrimental consequences related to the declaration of distress.

Originality/value
This model, contrary to existing models that use accrual accounting data, is applicable to LGs that adopt a modified cash accounting basis.
Exploring the mediating role of intellectual capital and competitive advantage on the relation between CSR and financial performance in SMEs
Authors: Jain Priyanka , Vyas Vishal , Roy Ankur 
Published: March 2017

Purpose
The relationship between corporate social responsibility (CSR) and financial performance (FP) is a much-researched topic in academic arena. Recent studies disclosed that intellectual capital (IC) significantly impacts the success and survival of organizations. Moreover, theoretical assertions confirm that competitive advantage (CA) mediates the association between IC and FP. This has opened up new dimensions for the study. Therefore, this study aims to develop a theoretical model, first, to specify these relations and, second, to explore the mediating role of IC and CA on the relation between CSR and FP in the context of small- and medium-sized enterprises (SMEs).

Design/methodology/approach
Hypotheses are tested through a survey conducted on 384 SMEs in Rajasthan state. A structured questionnaire having 38 variables was used, and collected data are subjected to confirmatory factor analysis. Structural equation modeling was used to validate the measurement model and to test the mediating effect.

Findings
The findings indicate a weak positive relation between CSR and FP. The empirical data provide supportive evidence that IC has a profound impact on CSR and FP relationship. Specifically, it was noticed that the mediating role of CA on this relationship was not as reflective as described in the literature.

Research limitations/implications
The limitation of this study is that it is limited to one country, more specific to one geographical area of a country; therefore, findings of the study cannot be generalized in terms of its implications to other regions and countries.

Originality/value
Very few empirical studies have analyzed the mediating role of IC and CA on the relationship between CSR and FP. This study is expected to enable scholars and practitioners to have a more definite and direct understanding of the implication of IC and CA in association between CSR and FP.
The effect of equity and bond issues on sustainability disclosure. Family vs non-family Italian firms
Authors: Gavana Giovanna , Gottardo Pietro , Moisello Anna Maria 
Published: March 2017

PurposeThis paper aims to study firms’ attitudes toward using sustainability reporting for facilitating raising external capital and the effect of the ultimate controlling owner on disclosure.Design/methodology/approachA disclosure index is constructed on the basis of sustainability reports, for a sample of 230 Italian listed firms. Empirical analysis is based on panel data models.FindingsFirms are more prone to disclose when they are planning to issue equity/bonds. Family control does not affect disclosure in the case of bond issues, but it has a moderating effect in the case of equity issuance. A family CEO, increasing the family’s sense of identification with the business, improves disclosure.Research limitations/implicationsFamily ownership is the most viable measure to assess its socioemotional wealth (SEW). This assesses only the dimension related to family control and influence but it does not take into account other aspects of SEW. This study focuses on the relationship between disclosure and financing choices; it does not analyze the relationship between disclosure and success of equity/bond issues.Practical implicationsFamily firms should improve their sustainability reporting, especially for firms operating in environmentally sensitive industries. Sustainability reports could play an effective role as a control mechanism in a firm’s behavior toward the environment, society, its employees and consumers.Originality/valueThe paper contributes to the studies on sustainability, showing that the nature of ultimate controlling owners and firms’ financing decisions affect disclosure. Moreover, it contributes to family firms’ literature, shedding light on the effect of the family control and sense of identification with the firm on disclosure.
Corporate social responsibility disclosures in Malaysia: evidence from large companies
Authors: Sadou Abdelkader , Alom Fardous , Laluddin Hayatullah 
Published: March 2017

Purpose
The purpose of this study is to examine whether there is any improvement in the extent and quality of corporate social responsibility disclosures (CSRD) in Malaysia between 2011 and 2014 and to determine the factors that influence the extent and quality of CSRD in these two years. Also, this study examines the methods of disclosures and the items that largest Malaysian companies addressed.

Design/methodology/approach
A self-constructed CSR is utilised to measure the extent and quality of CSRD in the annual reports of the top 71 Malaysian companies listed in Bursa Malaysia for the years 2011 and 2014. Multiple regressions along with their associated toolkits for data verification and diagnostic tests are used to assess the improvement in CSRD between 2011 and 2014 and the factors that affect CSRD.

Findings
Results show a slight increase in the extent and quality of CSRD between 2011 and 2014. With regards to the factors influencing CSRD, only awards are found to be significant in determining the extent and quality of CSRD either in 2011 or in 2014. Board size, ownership concentration, independent non-executives and return on assets influence both the extent and quality of CSRD in 2011. Director ownership and firm size determine the extent and quality of CSRD in 2014. Government ownership only influences the extent of CSRD in 2011.

Research limitations/implications
Some traditional limitations are found to be considered in future research, such as the use of annual reports as the only source of CSRD information. Results support the legitimacy theory that assumes that Malaysian companies disclose CSR information as a reflection of the incidents that happen in that environment of the firm without ignoring the role of the government in pushing those companies towards being socially responsible by issuing regulations, or in motivating those companies by introducing awards and giving fiscal facilities.

Practical implications
The results help the policymakers to introduce more awards in some domains that were less addressed by Malaysian companies and also to examine the causes behind the non-influence of the new Malaysian Code on Corporate Governance (MCCG 2012) on CSRD.

Originality/value
The study can be considered as one of the limited empirical studies that assess the changes in CSRD before and after the issuance of MCCG 2012 in Malaysia.
United Nations Global Compact: the unmet promise of the UNGC
Authors: Lau Cubie L.L. , Fisher Cliff D. , Hulpke John F. , Kelly William Aidan , Taylor Susanna 
Published: March 2017

PurposeEssays on social responsibility call the United Nations Global Compact (UNGC) “by far the world’s largest corporate responsibility initiative”. The authors look at two avenues to encourage responsible business behavior. First, at law, where law is not the answer and, second, at the UNGC. This paper aims to increase awareness of the UNGC, an umbrella organization supporting corporate good conduct.FindingsThe goal is to make corporations socially responsible. Law by nature addresses misconduct. The UNGC is more positive, encouraging responsible behavior in ten areas. The UNGC could be more effective. The authors suggest that social media and management education can help the UNGC positively impact corporate behavior.Practical implicationsThe UNGC represents a significant opportunity. If the UNGC lives up to its potential, corporate misconduct may be lessened and corporate good behavior could be publicized, rewarded and increased.Originality/valueThe time has come to let readers start thinking about the UNGC and its goals. This can help bring greater social responsibility in tomorrow’s businesses.
Improved Forecasts of Tax Revenue via the Permanent Income Hypothesis
Authors: Fisher Lance A. , Kingston Geoffrey 
Published: March 2017

AbstractDuring the Costello era, Australian Budgets under‐estimated tax receipts for the upcoming fiscal year on 11 out of 12 occasions. The Swan–Hockey era saw over‐estimates of tax receipts for eight fiscal years in a row. In this way, the last two decades have seen substantial serial correlation in the errors of Budget revenue forecasts, revealing an inefficient forecasting process. We improve the efficiency and accuracy of Budget forecasts of tax revenue by incorporating National Accounts data on household saving behaviour. In particular, the adjustedR2‐statistic is substantially higher. Household saving behaviour also helps to predict nominal gross domestic product growth.
Measurement of Peer Effects
Authors: Ryan Chris 
Published: March 2017

AbstractPapers that aim to measure peer effects on the educational outcomes of an individual face at least two problems in estimating them convincingly. The first is a sorting problem: in education, individuals who are already alike tend to sort together into similar schools or institutions. The second is the reflection problem: if my peers affect me, do I not also affect them? Solutions to these problems are not straightforward and the methods often used in the literature are contentious, as this review aims to make clear. External manipulation of peer groups, via quasi‐ or full randomisation, provides a necessary starting point.
Computational Approach to Identify Different Injuries by Firearms
Authors: Costa Sarah Teixeira , Freire Alexandre Rodrigues , Matoso Rodrigo Ivo , Daruge Júnior Eduardo , Rossi Ana Cláudia , Prado Felippe Bevilacqua 
Published: March 2017

AbstractComplications arise in the analysis of gunshot wounds to the maxillofacial region, when neither the projectile nor the gun is found at the crime scene. We simulated 5‐ and 15‐cm firing distances at a human mandible to investigate the external morphology of entrance wounds based on fire range. The ammunition models, .40‐caliber S&W, .380‐caliber, and 9 × 19‐mm Luger, were constructed with free‐form NURBS surfaces. In a dynamic simulation, projectiles were fired against mandibular body 3D model at 5 and 15 cm. All entrance wounds presented oval aspect. Maximum diameter and von Mises stress values were 16.5 mm and 50.8 MPa, both for .40‐caliber S&W fired at 5 cm. The maximum energy loss was 138.4 J for .40 S&W fired at 15 cm. In conclusion, the mandible was most affected by .40‐caliber S&W and morphological differences were observable in holes caused by different incoming projectile calibers fired at different distances.