bluuebunny/crossref_metadata_2025_split huggingface dataset:
Board and auditor interlocks and voluntary disclosure in annual reports
Authors: Braam Geert , Borghans Lex 
Published: October 2014

Purpose– The purpose of this study is to explore whether interlock ties between the board of directors and the external auditors facilitate the cross-firm diffusion of voluntary disclosures in annual reports.Design/methodology/approach– Using a sample of 149 non-financial companies publicly listed on the New York Stock Exchange (NYSE) Euronext Amsterdam, we use ordinary least squares (OLS) regression analysis to examine the relationships between the incidence of financial and non-financial voluntary disclosures in the focal firms’ annual reports and the annual reports of other companies to which the firms are related via the interlock ties of its board members and external auditor.Findings– The results show significant associations between financial and non-financial voluntary disclosures in the focal and related firms’ annual reports when there were board interlocks. Differences in the diffusion of specific types of disclosures are found depending on the type of interlocking director. The results also show that interlock ties of the external auditors positively influence the associations with voluntary financial disclosures in the annual reports.Practical implications– We find clear indications that board and auditor interlocks form important sources of inter-organisational information exchange that can drive changes in voluntary disclosure practices in annual reports. The networks of social relationships between firms may play a significant incremental role in the cross-firm diffusion of corporate voluntary disclosure practices, particularly in complex and ambiguous situations.Originality/value– This paper is the first empirical study to investigate how board and external auditor interlock ties are related to the levels of financial and non-financial voluntary disclosures in the focal and related firms’ annual reports.
Stock option modification under SFAS 123(R)
Authors: Balsam Steven , Kim Il-woon , Ryan David , Song Hakjoon 
Published: October 2014

Purpose
– The purpose of this paper is to examine the motivations for and variations in terms of stock option modifications under Statement of Financial Accounting Standards (SFAS) 123(R). Stock options are used to motivate and retain employees. Unfortunately, when stock prices decline, existing options lose their incentive value. In response, firms look for ways to re-incentivize their employees. Their choices include issuing additional options and/or modifying existing grants.

Design/methodology/approach
– We investigate the economic determinants of stock option modification post SFAS 123(R), such as financial reporting cost, shareholder/political cost and employee incentive and retention. Our analysis is based on 67 sample firms that modify their stock option plans from 2005 to 2008 and 67 control firms constructed based on size, industry, year and stock price performance for the prior five years.

Findings
– The results show that loss firms are more likely to modify their options, which supports the argument that financial reporting costs influence the decision to modify. We find support for the shareholder/political costs hypothesis, as the overhang ratio is positively associated with the decision to modify. However, we find no evidence that modifications substitute for additional option grants. We find that politically sensitive larger firms are more likely to incorporate more shareholder friendly measures such as excluding executives from modification or providing shareholders the opportunity to vote on modification.

Originality/value
– This is the first paper examining the economic determinants of stock option modification under SFAS 123(R). Our findings provide some insights regarding economic determinants of SFAS 123(R) for accounting policy-makers and investors.
Integrating innovation and absorptive capacity into the place branding process
Authors: J. Daspit Joshua , M. Zavattaro Staci 
Published: October 2014

Purpose
– The purpose of this article is to integrate organizational capabilities into the place branding process to showcase how a lead destination marketing organization (DMO) can influence a customer-based brand equity outcome. Doing so highlights the strategic, relational nature of place branding. The authors focus specifically on first- and zero-order capabilities, integrating absorptive capacity (first-order) and an innovation capability (zero-order) into a place branding framework. We define an innovation capability within a place branding context and offer absorptive capacity as a mechanism through which DMO leaders can exploit external knowledge acquisition.

Design/methodology/approach
– The paper presents a theoretical framework of the place branding process that integrates firm capabilities. A framework based on analyzing existing place branding models and integrating organizational capabilities, which find root in strategic management literature, was developed.

Findings
– Findings indicate that existing frameworks address operational and customer capabilities in some manner yet largely ignore innovation capabilities. A definition of an innovation capability for place brand managers and scholars is offered, and offer absorptive capacity as means to integrate external knowledge into the DMO. Utilizing multiple levels of capabilities allows a firm to influence customer-based brand equity. Testable propositions based on the authors' framework are offered.

Practical implications
– Managerial implications of integrating stakeholder capabilities into place branding include appreciating a culture of innovation within DMOs, learning from external stakeholders meaningfully and regularly and encouraging creative thinking that can produce new processes, policies or services.

Originality/value
– By integrating organizational capabilities, attention is drawn to internal aspects of the place branding process the place can control directly. Capabilities dictate how an organization sees itself; learns from its stakeholders; and then integrates that knowledge into organizational, stakeholder and innovation capabilities. Therefore, capabilities are inherently internal mechanisms through which a DMO can influence place brand outcomes, which are understood here as brand equity elements.
Let them do the work: a participatory place branding approach
Authors: Zenker Sebastian , Erfgen Carsten 
Published: October 2014

Purpose
– This paper aims to develop a participatory approach to place branding. In doing so, it offers guidance on how to implement a participatory place branding strategy within place management practice.

Design/methodology/approach
– The paper is based on theoretical insights drawn from the combination of distinct literatures on place branding, general marketing and collaborative governance.

Findings
– The paper highlights the importance of residents in the place branding process and argues that their special functions as ambassadors for the place constitute the most valuable assets in place branding. Thus, a participatory place branding approach involving residents is needed. To implement this approach, three stages are necessary: (stage 1) defining a shared vision for the place including core place elements; (stage 2) implementing a structure for participation; (stage 3) supporting residents in their own place branding projects.

Originality/value
– The inclusion of residents is often requested in contemporary place branding literature. Unfortunately, none of these articles offer a real strategy for participatory place branding so far. Thus, this conceptual essay provides a participatory place branding approach to help place managers implement such structure.
Using needs assessment as a learning tool in the product development process
Authors: M. Cumberland Denise , P. Githens Rod 
Published: October 2014

Purpose
– The purpose of this case study was threefold. First, to examine whether a needs assessment can work in the context of an organization’s new product development process to identify the gap between what “is” occurring and what “should” be occurring. Second, to investigate how a well-known stakeholder classification system can be adopted in a practitioner setting. Third, to identify why the new product development process derailed in a quick-service restaurant chain.

Design/methodology/approach
– A Fortune 200 quick-service restaurant chain provided the setting for a case study on the new product development (NPD) process. Data were gathered from multiple stakeholder groups using interviews and a survey questionnaire.

Findings
– Findings support the adaptability of needs assessment as a learning tool to help organizations identify and address performance gaps. A second finding was the applicability of the Mitchell et al. (1997) classification system to identify and prioritize groups of stakeholders. Finally, this study revealed that the specific activities involved in the NPD process were not codified, and that the restaurant chains cross-functional team was not adhering to the process due to a lack of training.

Research limitations/implications
– The specific setting may limit the generalizability of findings. Future research could determine the applicability in other settings.

Practical implications
– This study provides useful insights for applying needs assessments in conjunction with a stakeholder analysis when problems arise in the product development process.

Originality/value
– The study contributes to understanding around product development learning tools and provides impetus for the adoption of needs assessments and stakeholder analysis when deficiencies in the process occur.
Modeling of current-voltage characteristic of the intergranular barrier in metal oxide varistor ceramics
Authors: S. Tonkoshkur Alexander , V. Ivanchenko Alexander 
Published: October 2014

Purpose
– The purpose of this paper is to develop a generalized model of the nonlinear conductivity of varistor ceramic suitable for solving problems of prediction and control of ceramic nonlinearity, stability of varistor properties.

Design/methodology/approach
– The modeling of current-voltage characteristic of the intergranular barrier in metal oxide varistor ceramics is based on the development of the algorithm. It includes all the known mechanisms of electrotransfer in a wide range of voltages and currents of the current-voltage characteristics, and also takes into account the deviation of the barrier form the Schottky barrier.

Findings
– The models of double Schottky barrier and double barrier of arbitrary form, as well as the algorithms for calculating the current-voltage characteristics of a single intergranular potential barrier and a separate “microvaristor” with the use of the most well-established understanding of the main mechanisms of electrical are developed. The results of current-voltage characteristics modeling correspond to the existing understanding of the nonlinear electrical conductivity varistor ceramics are based on zinc oxide. The model of double barrier of arbitrary form takes into account the deviation of the barrier form the Schottky barrier which is important in predicting the deformation of the current-voltage characteristics of the varistor products in the process of degradation.

Originality/value
– The relation between the form of the current-voltage characteristic and the distribution profile of the donor concentration in the surface regions of the semiconductor crystallites constituting the intergranular potential barrier is established. The accumulation of donors in the space charge region leads to the increase in the current on the prebreakdown region of the current-voltage characteristic and the reduction of voltage corresponding to the breakdown region beginning of the current-voltage characteristic. The significant role of the interlayer in the formation of current-voltage characteristic of the intergranular potential barrier is shown.
Effect of heat and mass transfer and rotation on peristaltic flow through a porous medium with compliant walls
Authors: Abd-Alla A.M. , Abo-Dahab S.M. , Kilicman A. , El-Semiry R.D. 
Published: October 2014

Purpose
– The purpose of this paper is to investigate the peristaltic flow of an incompressible Newtonian fluid in a channel with compliant walls. The effects of rotation and heat and mass transfer are also taken into account. The governing equations of two dimensional fluid have been simplified under long wavelength and low Reynolds number approximation. An exact solutions is presented for the stream function, temperature, concentration field, velocity and heat transfer coefficient.

Design/methodology/approach
– The effect of the concentration distribution, heat and mass transfer and rotation on the wave frame are analyzed theoretically and computed numerically. Numerical results are given and illustrated graphically in each case considered. Comparison was made with the results obtained in the presence and absence of rotation and heat and mass transfer.

Findings
– The results indicate that the effect of the permeability and rotation are very pronounced in the phenomena.

Originality/value
– The objective of the present analysis is to analyze the effects of rotation, heat and mass transfer and compliant walls on the peristaltic flow of a viscous fluid.
A structural VAR analysis of Islamic financing in Malaysia
Authors: H. Ibrahim Mansor , Sufian Fadzlan 
Published: October 2014

Purpose– The purpose of this paper is evaluate the interrelations between Islamic financing and key economic and financial variables including real output, price level, interest rate and stock prices for the case of Malaysia.Design/methodology/approach– The paper makes use of a structural vector autoregressive (SVAR) model to discern the influences of key economic and financial variables on the behavior of Islamic financing.Findings– The basic results indicate that Islamic financing responds positively to innovations in real output. In addition, the price level shocks also tend to have significant but lagged effects on the financing provision of Islamic banks. Most interestingly, Islamic financing is impacted negatively and immediately by positive interest rate shocks, contradicting the argument that Islamic bank operations are shielded from interest rate fluctuations. Indeed, the excess sensitivity of Islamic banks to interest rate fluctuations and their lagged responses to price level shocks are found to be robust across alternative SVAR specifications.Practical implications– Operating under a dual banking system, Islamic banks are not immune from monetary conditions of the country. Indeed, it seems to be exposed to the interest rate risk, an aspect that needs to be accounted for by Islamic banks in their risk management.Originality/value– With the emergence of Islamic finance industry, understanding the implications of various macroeconomic factors on Islamic financing is essential. This study adds to this understanding, which has received limited attention.
Supporting new graduate professional development: A clinical learning framework
Authors: Fitzgerald Cate , Moores Alis , Coleman Allison , Fleming Jennifer 
Published: October 2014

Background/aimsNew graduate occupational therapists are required to competently deliver health‐care practices within complex care environments. An occupational therapy clinical education programme within a large public sector health service sought to investigate methods to support new graduates in their clinical learning and professional development.MethodsThree cycles of an insider action research approach each using the steps of planning, action, critical observation and reflection were undertaken to investigate new graduate learning strategies, develop a learning framework and pilot its utility. Qualitative research methods were used to analyse data gathered during the action research cycles.ResultsAction research identified variations in current practices to support new graduate learning and to the development of the Occupational Therapy Clinical Learning Framework (OTCLF). Investigation into the utility of the OTCLF revealed two themes associated with its implementation namely (i) contribution to learning goal development and (ii) compatibility with existing learning supports.Conclusions and significance of the studyThe action research cycles aimed to review current practices to support new graduate learning. The learning framework developed encourages reflection to identify learning needs and the review, discussion of, and engagement in, goal setting and learning strategies. Preliminary evidence indicates that the OTCLF has potential as an approach to guide new graduate goal development supported by supervision. Future opportunity to implement a similar learning framework in other allied health professions was identified, enabling a continuation of the cyclical nature of enquiry, integral to this research approach within the workplace.
Microbial cargo: do bacteria on symbiotic propagules reinforce the microbiome of lichens?
Authors: Aschenbrenner Ines Aline , Cardinale Massimiliano , Berg Gabriele , Grube Martin 
Published: October 2014

SummaryAccording to recent research, bacteria contribute as recurrent associates to the lichen symbiosis. Yet, the variation of the microbiomes within species and across geographically separated populations remained largely elusive. As a quite common dispersal mode, lichens evolved vertical transmission of both fungal and algal partners in specifically designed mitotic propagules. Bacteria, if co‐transmitted with these symbiotic propagules, could contribute to a geographical structure of lichen‐associated microbiomes.The lung lichen was sampled from three localities in easternAustria to analyse their associated bacterial communities by bar‐coded pyrosequencing, network analysis and fluorescence in situ hybridization. For the first time, bacteria were documented to colonize symbiotic propagules of lichens developed for short‐distance transmission of the symbionts. The propagules share the overall bacterial community structure with the thalli at class level, except for filamentousCyanobacteria(Nostocophycideae), and withAlphaproteobacteriaas predominant group. All three sampling sites share a core fraction of the microbiome. Bacterial communities of lichen thalli from the same sampling site showed higher similarity than those of distant populations. This variation and the potential co‐dispersal of a microbiome fraction with structures of the host organism contribute new aspects to the ‘everything is everywhere’ hypothesis.
Can Stable Isotopes and Radiocarbon Dating Provide a Forensic Solution for Curbing Illegal Harvesting of Threatened Cycads?
Authors: Retief Kirsten , West Adam G. , Pfab Michèle F. 
Published: October 2014

AbstractCycads in South Africa are facing an extinction crisis due to the illegal extraction of plants from the wild. Proving wild origin of suspect ex situ cycads to the satisfaction of a court of law is difficult, limiting law enforcement efforts. We investigated the feasibility of using multiple stable isotopes to identify specimens removed from the wild. Relocated and wild specimens from two species in the African genus Encephalartos (E. lebomboensis and E. arenarius) were sampled. 14C analysis indicated that a ± 30‐year chronology could be reliably obtained from the cycads. For E. arenarius, pre‐relocation tissue was consistent with a wild origin, whereas tissue grown post‐relocation was isotopically distinct from the wild for 87Sr/86Sr and δ15N. For E. lebomboensis, δ34S, δ18O, and 87Sr/86Sr were different between relocated and control plants, consistent with the >30 years since relocation. Our findings demonstrate the potential for a forensic isotope approach to identify illegal ex situ cycads.
MtDNA COI‐COII marker and drone congregation area: An efficient method to establish and monitor honeybee (Apis mellifera L.) conservation centres
Authors: Bertrand Bénédicte , Alburaki Mohamed , Legout Hélène , Moulin Sibyle , Mougel Florence , Garnery Lionel 
Published: October 2014

AbstractHoneybee subspecies have been affected by human activities in Europe over the past few decades. One such example is the importation of nonlocal subspecies of bees which has had an adverse impact on the geographical repartition and subsequently on the genetic diversity of the black honeybee Apis mellifera mellifera. To restore the original diversity of this local honeybee subspecies, different conservation centres were set up in Europe. In this study, we established a black honeybee conservation centre Conservatoire de l'Abeille Noire d'Ile de France (CANIF) in the region of Ile‐de‐France, France. CANIF's honeybee colonies were intensively studied over a 3‐year period. This study included a drone congregation area (DCA) located in the conservation centre. MtDNA COI‐COII marker was used to evaluate the genetic diversity of CANIF's honeybee populations and the drones found and collected from the DCA. The same marker (mtDNA) was used to estimate the interactions and the haplotype frequency between CANIF's honeybee populations and 10 surrounding honeybee apiaries located outside of the CANIF. Our results indicate that the colonies of the conservation centre and the drones of the DCA show similar stable profiles compared to the surrounding populations with lower level of introgression. The mtDNA marker used on both DCA and colonies of the conservation centre seems to be an efficient approach to monitor and maintain the genetic diversity of the protected honeybee populations.
Nicotine Infusion in the Wake‐Promoting Basal Forebrain Enhances Alcohol‐Induced Activation of Nucleus Accumbens
Authors: Sharma Rishi , Dumontier Samuel , DeRoode David , Sahota Pradeep , Thakkar Mahesh M. 
Published: October 2014

BackgroundNicotine and alcohol co‐abuse is highly prevalent. Recently, we have shown that nicotine infusion in the basal forebrain (BF) increases alcohol consumption. As nucleus accumbens (NAc) is the terminal brain region associated with drug addiction, we hypothesize that nicotine infusion in the BF may enhance alcohol‐induced activation of NAc.MethodsAdult male Sprague–Dawley rats were surgically implanted with bilateral guide cannulas in the BF. Following postoperative recovery, rats were divided into 4 groups: (i) ACSF + W group received artificial cerebrospinal fluid (ACSF; 500 nl/side) in the BF and systemic water (intragastric [ig]; 10 ml/kg; N = 5), (ii) ethanol (EtOH) group received ACSF in the BF (500 nl/side) and systemic alcohol (ig; 3 g/kg; N = 5), (iii) NiC group received nicotine in the BF (75 pmole/500 nl/side) and systemic water (ig; 10 ml/kg; N = 5), and (iv) NiC + EtOH group received nicotine in the BF (75 pmole/500 nl/side) and systemic alcohol (ig; 3 g/kg; N = 5). Rats were euthanized 2 hours after treatment to examine c‐Fos expression in the NAc by immunohistochemistry.ResultsAll injections sites were localized in the BF. Two‐way analysis of variance (ig vs. infusion) revealed significant main effects of both treatments (ig and infusion, p < 0.001) on c‐Fos expression in the NAc shell, but not in the core. Subsequent post hoc test (Bonferroni's) revealed that as compared to ACSF + W group, c‐Fos expression was significantly increased in the shell of NAc of rats in all 3 (EtOH, NiC, and NiC + EtOH) groups with maximal increase observed in NiC + EtOH group.ConclusionsThe results suggest the following: (i) BF nicotine infusion induced c‐Fos in both core and the shell region of NAc at levels comparable to those observed after systemic alcohol administration; (ii) BF nicotine infusion with systemic alcohol induced a significant additive increase in c‐Fos expression only in the NAc shell region. These findings implicate the BF in alcohol and nicotine co‐use.