bluuebunny/crossref_metadata_2025_split huggingface dataset:
Management accounting and management control in family businesses
Authors: Senftlechner Daniel , Hiebl Martin R. W. 
Published: November 2015

Purpose
– The purpose of this article is to comprehensively review the empirical literature on management accounting and control in family businesses and to identify future research avenues. Academic interest in the field of management accounting and control in family businesses has increased considerably during the past decade. Family businesses constitute a unique organisational form that apparently faces a lower degree of information asymmetry compared to non-family businesses. In turn, this may limit their need for management accounting and control systems. However, recent reviews of accounting in family businesses have not yet comprehensively reviewed the literature on management accounting and control. The present paper aims to close this gap.

Design/methodology/approach
– This review follows the guidelines proposed by Tranfield et al. (2003) for conducting a systematic literature review. This paper has identified 33 relevant articles, which were scanned for findings on the antecedents, configurations and outcomes of management accounting and control in family businesses.

Findings
– Management accounting and control seem to be generally less relevant to family businesses than to non-family businesses. This review suggests, however, that this finding is true primarily for smaller firms, not for larger firms. In family businesses, mutual trust, family-specific goals and the centralisation of power emerge as important antecedents of management accounting and control, but they are also affected by the use of management accounting and control instruments.

Research limitations/implications
– This paper identifies a need for more research concerning institutionalisation and the instruments of management accounting and control in family businesses. Future studies on this topic should include more demographic characteristics to isolate the family effect from other corporate governance effects, as this has been disregarded by most extant studies.

Originality/value
– This paper is the first comprehensive review to provide a synthesis of the literature on management accounting and control in family businesses.
Interactions of rules and routines: re-thinking rules
Authors: Oliveira João , Quinn Martin 
Published: November 2015

Purpose– The purpose of this paper is to address the extant and arguably excessive focus on routines in management accounting research and a relative neglect of rules. It seeks to advance our understanding of how rules and routines may interact in the technology-enabled context of management accounting and control of contemporary organizations.Design/methodology/approach– The authors draw on, and develop, insights from extant literature and from two case studies to explore how rules and routines may interact.Findings– The paper proposes a framework on the interactions of rules and routines across multiple dimensions. The authors adopt a wide notion of rules to include formal rules, rules as internal cognitive structures of human actors and rules technologically embedded in non-human actors. The authors argue that rules underlie and may precede routines, distinguish between repeated practices and routines and explore the role of technology in today’s management accounting practices.Research limitations/implications– This research shows how the process of routinization and, ultimately, institutionalization of practices involves multiple dimensions of rules, as well as both human and non-human actors. With this understanding, researchers and practitioners will be better equipped to, respectively, understand nuances of management accounting change and actually achieve change in practice.Originality/value– This paper highlights the importance of rules in the routinization and institutionalization of management accounting practices and proposes a framework which explores the interactions of rules and routines across three realms: material, action and psychological. Including a material realm, related with technologically embedded rules, in the proposed framework contributes to institutional theory by acknowledging today’s increasing role of technology in organizational life.
The subsidiaries of multinational enterprises operate regionally, not globally
Authors: Nguyen Quyen T.K. 
Published: November 2015

Purpose– The purpose of this paper is to examine the determinants of home-region strategy of the multinational subsidiary and the impact of such a strategy on its performance. The author draws upon new internalization theory to develop a theory-driven model and empirically tests the simultaneous relationships between home-region strategy and performance of the subsidiary.Design/methodology/approach– The author tests the model using a simultaneous equation statistical technique on an original, new data set of publicly listed multinational subsidiaries operating in the ASEAN region, with parent firms’ headquarters across the broad triad.Findings– There are three significant findings. The first finding is that subsidiary-level downstream knowledge (marketing advantages), and the geographic location of the subsidiary in the same home region as of the parent firm are key antecedents of a subsidiary’s home-region strategy. The second finding is that a subsidiary’s profitability reduces home-region orientation; however, home-region strategy has an insignificant effect on performance. The third finding is that these subsidiaries generate on average 92 per cent of their total sales in the home region (the Asia Pacific).Originality/value– The author advances the existing literature on the regional nature of parent-level multinational enterprises by demonstrating that their quasi-autonomous subsidiaries also operate mainly on a home-region basis.
Re-examining regional borders and the multinational enterprise
Authors: Aguilera Ruth V. , Flores Ricardo , Kim Jin Uk 
Published: November 2015

Purpose– The purpose of this paper is to critically assess the theoretical underpinnings and extant progress of the research on regional multi-national enterprises (MNEs) and offer a blueprint for future research by re-conceptualizing how (regional) boundaries relate to the international diversification of MNEs.Design/methodology/approach– The paper integrates key insights from the theory of the regional MNE and economic geography to re-orient the treatment of regional borders within international business (IB) literature.Findings– The paper suggests that the (L) component within the ownership location and internalization (OLI) paradigm should be disaggregated into continuous “distance effects” and discrete “border effects”. Within this rubric, regional borders represent discrete border effects that generate discontinuities that are permeable, fluid and firm specific. Such reconceptualization opens up avenues for future research and more tightly integrates the research on regional MNEs with other research streams.Research limitations/implications– IB scholars need to make concerted effort to think of regions as one among several parameters in studying the strategy and structure of MNEs. A stronger focus on internal processes and mechanisms elucidating the main drivers of MNEs strategies is needed.Originality/value– The paper offers innovative ways in which future research can advance the study of how regions matter in the internationalization strategy of MNEs.
Private ethical fund investors across countries and time: a survey-based review
Authors: Wins Anett , Zwergel Bernhard 
Published: November 2015

Purpose
– This paper aims to provide an overview of the literature to point out similarities and differences among private ethical investors across countries and time. Over the past three decades, many surveys have been conducted to advance the understanding of the demographic characteristics, motivation and morals of private ethical investors across countries and time. To date, the survey-based evidence on private investors into ethical funds is geographically rather segmented, and the research questions are fairly diverse. This permits only very temporally or regionally selective conclusions. Thereby, the authors identify interesting topics for future research.

Design/methodology/approach
– To identify the relevant literature for our review, the authors carried out a structured Boolean keyword search using major library services and databases.

Findings
– When questions about negative screening criteria are presented in a direct investment context, the consensus of private ethical investors “worldwide” (on average) is that social screening issues are most important, followed by ecological and moral topics. The percentage of ethical funds in the fund portfolio of the average private ethical investor in Europe seems to increase when the investor exhibits high degrees of pro-social attitudes and perceived consumer effectiveness. European private ethical investors are of the opinion that ethical funds perform worse but are less risky than conventional funds.

Practical implications
– The authors make suggestions on how investment companies should design their funds so that they can attract more socially responsible investors.

Originality/value
– The paper is of particular value because it focuses on private investors in the fast growing retail market of socially responsible investment funds.
Restabilizing attachment to cultural objects. Aesthetics, emotions and biography
Authors: Benzecry Claudio E. 
Published: November 2015

AbstractThe scholarship on aesthetics and materiality has studied how objects help shape identity, social action and subjectivity. Objects, as ‘equipment[s] for living’ (Luhmann 2000), become the ‘obligatory passage points humans have to contend with in order to pursue their projects (Latour 1991). They provide patterns to which bodies can unconsciously latch onto, or help human agents work towards particular states of being (DeNora 2000, 2003). Objects are central in the long term process of taste construction, as any attachment to an object is made out of a delicate equilibrium of mediators, bodies, situations and techniques (Hennion and his collaborators (Hennion and Fouquet 2001; Hennion and Gomart 1999). In all of these accounts objects are the end result of long‐term processes of stabilization, in which the actual material object (a musical piece, a sculpture, an art installation, a glass of wine, the oeuvre of Bach as we know it) is both a result and yet a key co‐producer of its own generation. Whereas the literature has been generous and detailed in exploring the processes of assembling and sustaining object‐centered attachments, it has not sufficiently engaged with what happens when the aesthetic elements of cultural artifacts that have produced emotional resonance are transformed: what do these artifacts morph into? What explains the transition (or not) of different cultural objects? And relatedly, what happens to the key aesthetic qualities that were so central to how the objects had been defined, and to those who have emotionally attached to them? To answer these questions, this article uses as exemplars two different cases of attachment, predicated on the distinctive features of a cultural object – the transcendence of opera and the authenticity of a soccer jersey – that have undergone transformations.
Fortification of dairy products with vitamin D3
Authors: Leskauskaite Daiva , Jasutiene Ina , Malinauskyte Ernesta , Kersiene Milda , Matusevicius Paulius 
Published: November 2015

The purpose of this study was to analyse emulsions for vitamin D3 delivery in yoghurt and sour cream. Oil‐in‐water emulsions stabilised by whey proteins alone and by whey proteins plus carboxymethylcellulose were used. No change in vitamin D3 added to the yoghurt and sour cream in the form of both emulsions was observed after storage at 7 days in light and 14 days in dark at 4 °C. The results of bioavailability tests, using rats, for vitamin D3 from the fortified emulsions and yoghurt indicated that it is feasible to use stabilised emulsions as delivery systems of vitamin D3 in fortified products.
Applying palliative care principles and practice to emergency medicine
Authors: Rogers Ian R , Lukin Bill 
Published: November 2015

AbstractOnly recently has the potential (unmet) palliative care (PC) workload in the ED been recognised. While confident in PC symptom management, we underestimate the role of a palliative approach in non‐cancer diagnoses and seek education in areas such as individual patient care pathways, ethical and legal issues and difficult conversations at the end of life. PC is best introduced early for a range of life‐limiting cancer and non‐cancer diagnoses. Allowing patients time to tell their story with active listening, acknowledgement of suffering and a compassionate presence leads to treatment ‘success’ that is not defined by cure. This patient‐centred, rather than disease‐centred approach, is the essence of PC, and one that is easily incorporated into emergency practice. PC and disease‐specific treatments can comfortably coexist, and with meticulous symptom management, may actually prolong life. PC is everyone's business, and emergency medicine needs to be part of it.
Reliability of the Abbreviated Westmead Post‐traumatic Amnesia Scale in children: Impact of age on test results
Authors: Tesson Stephanie A , Nogajski Rebecca R , Macey Julie‐Anne , Paget Simon P 
Published: November 2015

AbstractObjectiveThis study aimed to determine the reliability of the Abbreviated Westmead Post‐traumatic Amnesia Scale (A‐WPTAS) in children by examining the impact of age on A‐WPTAS performance.MethodsParticipants were typically developing patients with minor illnesses or injuries and/or accompanying siblings aged 5–10 years, attending a children's hospital ED. Exclusion criteria included: (i) a recent traumatic brain injury; (ii) developmental disability; (iii) recent drug administration judged to impact cognition; and/or (iv) non‐English speaking background. The A‐WPTAS was administered on two occasions separated by approximately 60 min. Logistic regression was used to determine the odds of passing based on age.ResultsA total of 125 children completed the A‐WPTAS assessments. A‐WPTAS pass rates were 36% for 5 year olds, 68% for 6 year olds, and exceeded 90% for 7–10 year olds. Compared with 9 year olds, 5 year olds had significantly lower odds of passing (P = 0.003), a trend that persisted for 6 year olds (P = 0.052). Among 5 and 6 year olds, failure was predominantly due to difficulty with temporo‐spatial orientation items.ConclusionsThe A‐WPTAS is reliable for use in children aged 7 years and older, while its use in children aged 6 years and under results in an unsatisfactory high false positive rate, limiting its clinical utility. The adult‐level performance of children aged 7 years onwards provides strong support for using the tool in the early management of these children with mild traumatic brain injury in Australian EDs.
Effectiveness of knee bracing in osteoarthritis: pragmatic trial in a multidisciplinary clinic
Authors: Yu Shirley P. , Williams Matthew , Eyles Jillian P. , Chen Jian Sheng , Makovey Joanna , Hunter David J. 
Published: November 2015

AbstractAimAssessing the effectiveness of bracing treatment for tibiofemoral osteoarthritis (OA) and patellofemoral OA in patients with knee OA.MethodThis study was conducted within the Osteoarthritis Chronic Care Program (OACCP), a 52‐week multidisciplinary non‐operative program for OA patients. All participants had symptomatic, radiographic knee OA. Knee bracing with Ossur Unloader One and Tru‐pull Lite was offered for participants with medial/lateral tibiofemoral and patellofemoral OA, respectively. Participants were assessed at weeks 0, 12, 26 and 52. The primary outcome was knee pain and function at week 52, as assessed by the Knee injury and Osteoarthritis Outcome Score (KOOS) pain and activities of daily living (ADL) scores. Linear regression models were used to compare effectiveness for pain and function between three groups (patellofemoral bracing, tibiofemoral bracing and no bracing).ResultThere were 204 participants; 50 assigned patellofemoral bracing, 86 tibiofemoral bracing and 68 with no bracing. Mean baseline KOOS pain score was 52.9, 41.7 and 43.3 (0–100 scale where 100 represents normal) and mean baseline KOOS ADL score was 55.8, 43.7 and 43.1 for the three groups, respectively. Significant improvements were found in each group at week 52 for KOOS pain score and KOOS ADL. There was no significant difference in KOOS pain (P = 0.12) and ADL score (P = 0.13) at week 52 between the three brace types after adjusting for baseline variables.ConclusionA multidisciplinary non‐operative program improved pain and function in persons with patellofemoral and tibiofemoral OA. However, wearing a patellofemoral or a tibiofemoral brace did not appear to provide additional benefits.
Metabolic syndrome in schizophrenia patients associated with poor premorbid school performance in early adolescence
Authors: de Nijs J. , Pet M. A. ,   GROUP Investigators
Published: November 2015

ObjectiveMore than 40% of patients with schizophrenia have an additional diagnosis of the metabolic syndrome (MS), possibly related to poor cognition. This study investigated premorbid and current cognitive functioning in schizophrenia and co‐occurrence of MS.MethodA total of 104 participants with schizophrenia with MS and 142 without MS were included. Neuropsychological assessment was carried out using the Wechsler Adult Intelligence Scale‐III, Word Learning Task, and Continuous Performance Test‐HQ. Premorbid functioning was assessed retrospectively with the Premorbid Adjustment Scale. anovas were used to examine differences between participants with and without MS.ResultsSubjects with and without MS did not differ concerning current, lifetime and amount substance use, duration/severity of illness, parental socioeconomic status (SES), and type/amount of antipsychotic medication. We found that poor school performance between the ages 12 and 16 is associated with MS in schizophrenia. Educational level and current cognitive functioning in participants with MS deviate as compared to those without MS.ConclusionSubjects with MS had impaired premorbid cognition in adolescence and lower educational achievement, irrespective of parental SES. This suggests poor premorbid cognitive functioning is a risk factor for metabolic complications later in life. Future studies are needed to examine whether cognitive interventions have beneficial effects on general health in schizophrenia.
The Victorian Melanoma Service: A 20‐year review of an Australian multidisciplinary cancer service
Authors: Meani Rowena E , Pan Yan , McLean Catriona , Haydon Andrew , Leung Michael , Kelly John W 
Published: November 2015

AbstractAustralia has the highest incidence and mortality rates for melanoma in the world. The Victorian Melanoma Service began operation in 1994 as one of the first multidisciplinary melanoma clinics in Victoria. We conducted a review of the Victorian Melanoma Service database of 6721 patients and present the trends observed in a statewide referral centre in Australia. Our results highlight the importance of multidisciplinary care of melanoma patients and emphasise the significance of histological reviews and dermatological skin assessments for the detection of synchronous melanoma.
Pentoxifylline: An effective therapy for necrobiosis lipoidica
Authors: Wee Edmund , Kelly Robert 
Published: November 2015

AbstractNecrobiosis lipoidica (NL) is a rare chronic inflammatory granulomatous skin disorder that remains challenging to treat. Here we report three patients at different stages of disease successfully treated with pentoxifylline, a haemorrheological and anti‐inflammatory agent. We demonstrate for the first time that early stage NL may be completely reversible with this treatment. Our findings are also consistent with previous isolated reports showing the effectiveness of pentoxifylline in treating ulcerative NL.
Response to exercise and mechanical efficiency in non‐ischaemic stunning, induced by short‐term rapid pacing in dogs: a role for calcium?
Authors: De Pauw M. , Mubagwa K. , Hodeige D. , Borgers M. , Flameng W. , Van de Voorde J. , Heyndrickx G. R. 
Published: November 2015

AbstractAimRapid pacing (RP) is a regularly used model to induce heart failure in dogs. The aim of the study was to evaluate Ca2+ handling, left ventricular (LV) contractile response during Ca2+ administration compared to exercise, as well as oxygen consumption and mechanical efficiency after 48 h of RP.MethodsFifty‐three mongrel dogs were instrumented to measure LV pressure, LV fractional shortening, regional wall thickening and coronary blood flow. Contractile reserve was measured with isoproterenol and intravenous (IV) Ca2+ administration. To assess the function of the sarcoplasmic reticulum (SR), post‐extrasystolic potentiation (PESP) and SR Ca2+ uptake were measured. A graded treadmill test was performed in baseline and after RP (n = 14). In a separate group of animals (n = 5), myocardial performance and oxygen consumption were measured using a wide range of loading conditions.ResultsLeft ventricular contractility was significantly decreased upon cessation of pacing. The contractile response to isoproterenol was blunted compared to a preserved response to IV Ca2+. Post‐extrasystolic potentiation was slightly increased after RP. Maximal velocity (Vmax) of SR Ca2+ uptake was unchanged. Contractile response during exercise is attenuated after RP. External work is reduced, whereas oxygen consumption is preserved, provoking a reduced mechanical efficiency.ConclusionForty‐eight‐hours RP provokes a reversible LV dysfunction, while the SR function and response to exogenous Ca2+ are preserved. This is compatible with an intracellular functional remodelling to counteract Ca2+ overload provoked by RP. Left ventricular dysfunction is accompanied by a reduced contractile reserve, but an unchanged oxygen consumption, illustrating an alteration in oxygen utilization.
Review article: inhibition of methanogenic archaea by statins as a targeted management strategy for constipation and related disorders
Authors: Gottlieb K. , Wacher V. , Sliman J. , Pimentel M. 
Published: November 2015

SummaryBackgroundObservational studies show a strong association between delayed intestinal transit and the production of methane. Experimental data suggest a direct inhibitory activity of methane on the colonic and ileal smooth muscle and a possible role for methane as a gasotransmitter. Archaea are the only confirmed biological sources of methane in nature and Methanobrevibacter smithii is the predominant methanogen in the human intestine.AimTo review the biosynthesis and composition of archaeal cell membranes, archaeal methanogenesis and the mechanism of action of statins in this context.MethodsNarrative review of the literature.ResultsStatins can inhibit archaeal cell membrane biosynthesis without affecting bacterial numbers as demonstrated in livestock and humans. This opens the possibility of a therapeutic intervention that targets a specific aetiological factor of constipation while protecting the intestinal microbiome. While it is generally believed that statins inhibit methane production via their effect on cell membrane biosynthesis, mediated by inhibition of the HMG‐CoA reductase, there is accumulating evidence for an alternative or additional mechanism of action where statins inhibit methanogenesis directly. It appears that this other mechanism may predominate when the lactone form of statins, particularly lovastatin lactone, is administered.ConclusionsClinical development appears promising. A phase 2 clinical trial is currently in progress that evaluates the effect of lovastatin lactone on methanogenesis and symptoms in patients with irritable bowel syndrome with constipation. The review concludes with an outlook for the future and subsequent work that needs to be done.