bluuebunny/crossref_metadata_2025_split huggingface dataset:
Financial auditors and environmental matters: drivers of change to current practices
Authors: Chiang Christina , Northcott Deryl 
Published: March 2013

PurposeThe purpose of this paper is to examine how New Zealand financial auditors could be motivated to improve current practices in regards to auditing the effects of environmental matters in financial reports.Design/methodology/approachThis is a qualitative study. The views of 27 New Zealand private and public sector auditors were solicited via semi‐structured interviews. Concepts from new institutional theory, and in particular institutional isomorphism, are used to interpret the research findings.FindingsThe interview evidence indicates that a combination of normative, coercive and mimetic forces would be necessary to advance current practices in auditing environmental matters. A crucial driver of change would be a mindset shift within the profession about the importance of environmental accountability, reporting and auditing – i.e. increased normative pressures for change. Coercive forces of negative media publicity, the “fear factor” and government intervention can serve to reinforce the audit profession's normative obligations. Since public sector auditors have already developed effective audit practices around environmental matters, emulating their approach within the private sector would drive improvements in practice.Practical implicationsBy identifying the potential drivers for improving auditors' practices, this paper can inform the discussions and strategies of professional bodies, regulators and government on improving the audit of environmental matters in financial reports.Originality/valueFew prior studies have solicited financial auditors' views on the factors they perceive as motivating change in their professional practice, and none have done so in regard to the important and emerging area of environmental matters. This New Zealand study offers a timely contribution, as well as geographical diversity, to the international literature on audit theory and practice.
The influence of transformational leadership on job satisfaction
Authors: Yang Yi‐Feng , Islam Majidul 
Published: March 2013

PurposeThe purpose of this paper is to demonstrate the influence of transformational leadership (TL) on job satisfaction by using the business perspective of the balanced scorecard.Design/methodology/approachThe paper is based on an empirical study of the top four life insurance firms in Taiwan – Cathay, Nan Shan, Shin Kong, and Cumshaw Post Company – that held more than 50 percent of Taiwan's overall market share. The sales employees of these four firms were selected for empirical testing, since in these firms, emphasis is placed on leadership and on how the employees' job satisfaction is reflected in the reduction of internal process costs.FindingsConsistent with earlier predictions, the authors attained significant results, but they did find that group maintenance, group goal achievement behaviors, and their complementarity truly helped enhance employee job satisfaction. This suggests that group maintenance and group goal achievement behaviors, including their complementarity, will provide a more accurate prediction of the relation between intrinsic and extrinsic components of employee job satisfaction and achieving the objective of an internal business advantage.Research limitations/implicationsOnly four firms have been examined in this study. It would be worthwhile to see whether the inclusion of other firms would show similar results. When these four firms are placed in a dynamic environment, TL is a key source for providing an internal business advantage: employee capability to react positively to change provides a very important advantage. Although the integration of both TL and change‐oriented action by the TL and employees to provide employee job satisfaction has not been tested before, it would be useful for future researchers and practitioners to do so.Originality/valueThis paper is of both theoretical and empirical value. Theoretically, it has tried to make use of the business perspective of the BSC. Empirically, this paper has demonstrated the influence of TL in gaining an internal business advantage. There is a dearth of research on how firms successfully integrate the business perspective of the BSC to gain an internal business advantage. The paper investigated the effects on intrinsic and extrinsic components of employee job satisfaction of group direct behaviors as motivated by transformational leadership (TL), including examining group maintenance, group goal achievement, and the interaction between the two (their complementarity).
Balancing the scorecard through academic accounting research: opportunity lost?
Authors: Salterio Steve 
Published: March 2013

PurposeAs one of the co‐authors of the first academic research papers published in a major accounting research journal on the subject of the balanced scorecard, the author was asked to reflect on his experiences with research in this area over the last 12 years since that first paper was published. The purpose of this paper is to do this through personal reflection and a literature review.Design/methodology/approachEmploying personal reflection and a literature review, the author examines three issues: what motivated him to start this research program; the way the research program unfolded and its unintended consequences; and finally some reflections on the academic research enterprise as it is practised in North America that are reflected by the unintended consequences.FindingsThe author looks at the differences in psychology research traditions and how they shaped the research program on the balanced scorecard into an attempt to “debias” a problem rather than to bring strong human information processing theory to bear on how the scorecard dealt with some of the issues in its application. The author suggests that these different focuses explain how management accounting behavioral researchers lost an opportunity to have greater impact in the development of this performance tool.Originality/valueThe paper questions and documents limitations that arise from the reliance on an underlying psychology paradigm that focuses on human limitations, rather than one focused on aiding humans to perform better. It suggests that greater research contributions in management accounting could be obtained if more researchers focused on how management accounting information can be developed that takes advantage of human information processing strengths.
The politics of the balanced scorecard
Authors: Modell Sven 
Published: March 2013

PurposeThe purpose of this paper is to revisit the balanced scorecard (BSC) literature with an eye to how political aspects associated with power, conflict and resistance become manifest and how further empirical research on this theme may be advanced.Design/methodology/approachThe paper is based on a review of extant research informed by interpretive and critical perspectives and offers a discussion of how insights from this literature may enrich our understanding of the politics of the BSC.FindingsThe paper discusses the politics of the BSC implicated in: its diffusion and dissemination; performance measurement and strategic alignment; implementation and organizational learning; and governance and regulation.Research limitations/implicationsThe paper offers a relatively holistic view of the politics of the BSC which may form a starting point for multi‐level analyses of this phenomenon and dialogue with the “mainstream” literature on the BSC informed by functionalist and managerialist approaches.Originality/valueThe paper offers a comprehensive review of the politics of the BSC, which should assist researchers in identifying extant knowledge gaps and opportunities for further empirical research.
Indirect and mitigated effects of pulsed resources on the population dynamics of a northern rodent
Authors: Lobo Nikhil , Millar John S. 
Published: March 2013

SummaryPulsed resources have significant effects on population and community dynamics in terrestrial ecosystems. Mast seeding is an important resource pulse in deciduous forests; these boom and bust cycles of seed production generate strong lagged population responses by post‐dispersal seed predators such as rodents, which then cascade through multiple trophic levels and regulate population dynamics of their predators and prey. However, similar interactions in another major pulsed system, coniferous forests, are inconsistent, and the effects of interannual variation in conifer seed production on many consumer populations are largely unknown.We used large‐scale manipulation and intensive monitoring to examine the population dynamics of deer mice (Peromyscus maniculatus) in relation to fall seed production by two northern conifers, white spruce (Picea glauca) and subalpine fir (Abies lasiocarpa). Previous studies have shown that spruce seeds are a preferred food source of mice, while fir seeds are generally avoided if other foods are available. Therefore, we expected that there would be a positive relationship between mouse demography and previous spruce seed production, but no effect of fir mast seeding.Supplementation of a mouse population using spruce seeds indicated that increased fall spruce seed availability can enhance overwinter survival and population densities in the following spring, summer, and fall. However, long‐term population monitoring indicated that mouse demography was not positively affected by spruce mast seeding, likely due to strong interspecific competition with the North American red squirrel (Tamiasciurus hudoniscus), a dominant pre‐dispersal spruce seed predator.Conversely, we observed an unexpected delayed effect of fir mast seeding, where increased fall fir seed production did not influence overwinter or spring mouse demography, but instead enhanced summer survival, body masses and pregnancy rates of overwintered adults. This led to increased summer population densities and may have been mediated by population responses of invertebrate post‐dispersal seed predators to increased fir seed availability.Our results indicate that rodent responses to resource pulses in coniferous forests are more complex than in deciduous environments and reveal previously unobserved direct and indirect consumer–resource dynamics that require further examination. This system is ideal for the large‐scale, integrative ecosystem studies that ecologists are encouraged to pursue.
Incidence and mortality of female breast cancer in China, 2009
Authors: Zeng Hongmei , Zheng Rongshou , Zhang Siwei , Zou Xiaonong , Chen Wanqing 
Published: March 2013

AbstractBackgroundThe National Cancer Registration of China provides annual updates on female breast cancer incidence and mortality.MethodsData on female breast cancer incidence and mortality was obtained from the population‐based cancer registries around China. Based on the criteria of data quality, 72 registries' data was included for further analysis. Incidence and mortality rates of female breast cancer were calculated and stratified by age, sex, and geographical area.ResultsFemale population coverage over 72 cancer registries was 42 238 968, with 28 503 924 in urban areas and 13 735 044 in rural areas. The crude cancer incidence rate in all areas was 42.55/100 000, and the age‐standardize rates by Chinese population and World population were 23.16/100 000 and 28.99/100 000, respectively. The incidence rates in urban areas were much higher than those in rural areas. The crude cancer mortality was 10.24/100 000 in all areas, and age‐standardized mortality rates by China and World population were 4.94/100 000 and 6.56/100 000, respectively. Age‐adjusted mortality rates in urban areas were also higher than those in rural areas. Age specific incidence rates reached highest at the age group of 50–54, whereas the age specific mortality rates were highest in the age group of 85 and above.ConclusionBreast cancer was the most common cancer found in Chinese women in 2009 and the disease was more prevalent in urban areas than in rural areas. Systematic interventions of cancer prevention and control are needed.
Prevalence of non‐calcified pulmonary nodules in screening chest computed tomography
Authors: Ju Sun Mi , Park Hyun Bum , Kang Hyunwook , Park Chan‐Woo , Kim Woojin , Seon Hyun‐Ju , Kim Yun‐Hyeon , Cho Sunghee , Moon Jai‐Dong , Ban Heejung , Kwon Yong‐Soo , Oh In‐Jae , Kim Kyu‐Sik , Kim Yu‐Il , Lim Sung‐Chul , Kim Young‐Chul 
Published: March 2013

AbstractBackgroundThe National Lung Screening Trial revealed that low dose computed tomography (CT) screening reduced lung cancer mortality by 20%. However, nearly all (96.4%) of the positive screening results were false‐positive. A higher false‐positive rate (FPR) is expected in Korea, where the prevalence of tuberculosis and parasitic diseases are high.Material and methodsWe retrospectively reviewed the records of 1587 cases (906 males, 57.1%; 495 females, 31.2%) in which chest CT was used for health screening from 2006 to 2011 in one institution. The mean ± standard deviation age of the subjects was 62.7 ± 5.7 years and 495 (31.2%) subjects had a smoking history.ResultsThree hundred and thirty six subjects (21.2%) had non‐calcified pulmonary nodules (NCPNs) described as solid nodules (n = 319), masses (n = 15) or pure or mixed ground glass opacities (n = 36). The incidence of NCPNs was 23.8% in smokers and 20.0% in non‐smokers (P = 0.08). During a median follow up duration of 37 months (range, 0–67 months), eight subjects were confirmed to have lung cancer. Positive predictive value (PPV) of positive CT screening was 2.4% and FPR was 97.6%. Among 495 subjects who had a smoking history, 118 subjects displayed NCPNs (23.8%) and four patients were diagnosed with lung cancer, with a PPV and FPR of 3.4% and 96.6%, respectively.ConclusionCT screening has low PPV and high FPR, even in subjects with a high risk of lung cancer.
Modeling Accounting Workplace Interactions with Text‐to‐Video Animation
Authors: Phillips Fred , Sheehan Norman T. 
Published: March 2013

AbstractThis article describes a new pedagogical tool, text‐to‐video animation software, that accounting instructors can adopt to easily generate quality videos that address a variety of accounting learning objectives. Although this tool can be used to enhance traditional pedagogical methods, such as case analysis and discussion, it can also be used to address accounting learning objectives not currently addressed by traditional pedagogical methods. This article outlines the benefits of adopting and using this tool in financial and managerial accounting courses, and encourages further study of its effectiveness.
Attitudes and barriers to the introduction of umbilical cord blood gas and lactate analysis at birth
Authors: White Christopher R. H. , Kohan Rolland , Doherty Dorota A. , Newnham John P. , Pennell Craig E. 
Published: March 2013

BackgroundDespite a growing body of evidence demonstrating the value of universal umbilical cord blood gas analysis (UCBGA), there remains reluctance in some maternity units to adopt universal testing.AimsIdentify perceived barriers and benefits of universal UCBGA.MethodsMedical and midwifery staff involved in intrapartum care at four level two maternity units (one metropolitan and three regional) completed questionnaires evaluating attitudes to UCBGA. Questionnaires included 13 statements with responses ranging from strongly agree to strongly disagree and background demographic data.ResultsMost respondents considered UCBGA beneficial to perinatal care (n = 72; 67.3%), with only nine individuals (8.4%) believing UCBGA had no place in perinatal care. The majority of respondents considered benefits of UCBGA to include being an effective and objective marker of neonatal status (n = 64; 59.8%), as well as playing a role in medicolegal issues (n = 74; 69.2%) and audit and teaching (n = 64; 59.8%). Respondents considered that barriers to universal UCBGA introduction included insufficient time following delivery, increased workload and encroachment of technology into birth.ConclusionsThe majority of respondents indicated support for UCBGA. Information derived from this study may be useful in identifying and resolving concerns prior to the introduction of UCBGA. Further, it could be useful in the preparation of education and implementation packages necessary for introduction of UCBGA.
The osteochondral dilemma: review of current management and future trends
Authors: Ye Ken , Di Bella Claudia , Myers Damian E. , Choong Peter F. M. 
Published: March 2013

AbstractThe management of articular cartilage defects remains challenging and controversial. Hyaline cartilage has limited capacity for self‐repair and post‐injury cartilage is predominantly replaced by fibrocartilage through healing from the subchondral bone. Fibrocartilage lacks the key properties that characterize hyaline cartilage such as capacity for compression, hydrodynamic permeability and smoothness of the articular surface. Many reports relate compromised function associated with repaired cartilage and loss of function of the articular surface. Novel methods have been proposed with the key aim to regenerate hyaline cartilage for repair of osteochondral defects. Over the past decade, with many exciting developments in tissue engineering and regenerative cell‐based technologies, we are now able to consider new combinatorial approaches to overcome the problems associated with osteochondral injuries and damage. In this review, the currently accepted surgical approaches are reviewed and considered; debridement, marrow stimulation, whole tissue transplantation and cellular repair. More recent products, which employ tissue engineering approaches to enhance the traditional methods of repair, are discussed. Future trends must not only focus on recreating the composition of articular cartilage, but more importantly recapitulate the nano‐structure of articular cartilage to improve the functional strength and integration of repair tissue.
Coordinated release of tissue factor and tissue factor pathway inhibitor in VLBW infants
Authors: Palojärvi Anniina , Andersson Sture , Långström Satu , Petäjä Jari 
Published: March 2013

AbstractAimTissue factor (TF), a mediator between coagulation and inflammation, is upregulated in alveolar compartment and circulation in very low birthweight (VLBW) infants. We investigated the contribution of TF to systemic regulation of coagulation in VLBW infants.MethodsWe measured TF, total and free tissue factor pathway inhibitor (TFPIt, TFPIf), prothrombin fragment (F1 + 2), and thrombin–antithrombin complexes (TAT) in plasma from 51 VLBW infants during their first week of life.ResultsF1 + 2 in cord plasma was high (1385 pmol/mL) and decreased postnatally to 17% (p = 0.002). TAT decreased from a high cord concentration to 3% postnatally (p < 0.001). Plasma TF increased and peaked on day 3, showing no correlation with F1 + 2 or TAT. TFPIt and TFPIf increased postnatally, correlating with TF (day 1 TFPIf: R = 0.595, p < 0.001, day 3 TFPIf: R = 0.582, p < 0.001). Based on the TF/TFPIf ratio, a relative excess of plasma TF over TFPIf probably prevailed on day 3.ConclusionsIn VLBW infants plasma TF fails to associate with thrombin formation. This is partly explained by release of TFPI. Despite TFPI, the newborn VLBW infant is subjected to a substantial circulating pool of TF with potential proinflammatory effects.
Association between brain‐derived neurothropic factor variants and asthma in Chinese Han children
Authors: Yinli Cao , Jie Hao , Li Zhao , Jun Gao , Peiling Li , Weihong Yang 
Published: March 2013

AbstractAimTo identify the markers contributing to genetic susceptibility to asthma in Chinese Han children.MethodsThis study examined the potential association between childhood asthma and seven single nucleotide polymorphisms of Brain‐derived Neurotrophic Factor (BDNF) – SNPs, rs16917204, rs6265, rs7103873, rs16917237, rs56164415, rs13306221 and rs10767664 – using the MassARRAY system. The participants, recruited between May 2009 and July 2012, were 319 children with asthma (mean age 9.82 ± 1.57 years) recruited from a hospital paediatric department and 309 healthy controls (mean age 10.25 ± 1.36 years), recruited from the medical examination centre at the same hospital.ResultsWe observed a significant association for rs6265 (χ2 = 9.851, p = 0.002, OR = 1.427, 95% CI = 1.143–1.783), located in exon 4 of the BDNF. Another potential association was observed for rs13306221 (χ2 = 4.316, p = 0.038, OR = 1.604, 95% CI = 1.024–2.512) in the promoter region of the BDNF. Strong linkage disequilibrium was observed in block 1 (D' > 0.9). Significantly more G‐G‐G haplotypes in block 1 were found in children with asthma.ConclusionsThese findings point to a role for BDNF polymorphisms in Chinese Han children with asthma and may inform future genetic or biological studies on childhood asthma.
Optogenetic manipulation of neural activity in C. elegans: From synapse to circuits and behaviour
Authors: Husson Steven J. , Gottschalk Alexander , Leifer Andrew M. 
Published: March 2013

AbstractThe emerging field of optogenetics allows for optical activation or inhibition of excitable cells. In 2005, optogenetic proteins were expressed in the nematode Caenorhabditis elegans for the first time. Since then, C. elegans has served as a powerful platform upon which to conduct optogenetic investigations of synaptic function, circuit dynamics and the neuronal basis of behaviour. The C. elegans nervous system, consisting of 302 neurons, whose connectivity and morphology has been mapped completely, drives a rich repertoire of behaviours that are quantifiable by video microscopy. This model organism's compact nervous system, quantifiable behaviour, genetic tractability and optical accessibility make it especially amenable to optogenetic interrogation. Channelrhodopsin‐2 (ChR2), halorhodopsin (NpHR/Halo) and other common optogenetic proteins have all been expressed in C. elegans. Moreover, recent advances leveraging molecular genetics and patterned light illumination have now made it possible to target photoactivation and inhibition to single cells and to do so in worms as they behave freely. Here, we describe techniques and methods for optogenetic manipulation in C. elegans. We review recent work using optogenetics and C. elegans for neuroscience investigations at the level of synapses, circuits and behaviour.
Late Quaternary stratigraphy, sedimentology and geochemistry of an underfilled lake basin in the Puna plateau (northwest Argentina)
Authors: McGlue Michael M. , Cohen Andrew S. , Ellis Geoffrey S. , Kowler Andrew L. 
Published: March 2013

AbstractDepositional models of ancient lakes in thin‐skinned retroarc foreland basins rarely benefit from appropriate Quaternary analogues. To address this, we present new stratigraphic, sedimentological and geochemical analyses of four radiocarbon‐dated sediment cores from the Pozuelos Basin (PB; northwest Argentina) that capture the evolution of this low‐accommodation Puna basin over the past ca. 43 cal kyr. Strata from the PB are interpreted as accumulations of a highly variable, underfilled lake system represented by lake‐plain/littoral, profundal, palustrine, saline lake and playa facies associations. The vertical stacking of facies is asymmetric, with transgressive and thin organic‐rich highstand deposits underlying thicker, organic‐poor regressive deposits. The major controls on depositional architecture and basin palaeogeography are tectonics and climate. Accommodation space was derived from piggyback basin‐forming flexural subsidence and Miocene‐Quaternary normal faulting associated with incorporation of the basin into the Andean hinterland. Sediment and water supply was modulated by variability in the South American summer monsoon, and perennial lake deposits correlate in time with several well‐known late Pleistocene wet periods on the Altiplano/Puna plateau. Our results shed new light on lake expansion–contraction dynamics in the PB in particular and provide a deeper understanding of Puna basin lakes in general.