bluuebunny/crossref_metadata_2025_split huggingface dataset:
Review of research on school principal leadership in mainland China, 1998-2013
Authors: Walker Allan , Qian Haiyan 
Published: June 2015

Purpose– The purpose of this paper is to review English-language publications about school principalship in China published between 1998 and 2013 and to present an overview of the authorship, topics, methodologies and key findings of these publications.Design/methodology/approach– The methodology includes an exhaustive review of journal articles and book chapters about Chinese school principalship published in the English language. In total, 39 articles and 17 book chapters are identified for the 1998-2013 period. Qualitative analysis is conducted to determine the basic patterns of authorship, topics, methods and key findings. The changes or continuities in these patterns during the study period are also discerned.Findings– The paper identifies several continuous and discontinuous patterns in each of the review categories and provides a better understanding of on-going research into the practice of school principalship in China. The results also suggest areas that require deeper exploration.Originality/value– This paper explores the landscape of school principalship in China as reflected in the international literature and indicates the ways that this landscape has changed or remained the same over the years. As such, the paper contributes to the thin knowledge base concerning school principalship in China and sheds light on the enduring local-global tension in the evolution of education systems.
Capital verification and auditor liability: evidence from China
Authors: Lu Yingfa , Mitchell Falconer , Pong Chris 
Published: June 2015

Purpose– This paper aims to examine the different perspectives of auditors and non-auditors on this question, along with the rationale and impact of these differences. Chinese company law requires an audit report on paid-up capital when business entities are newly formed or their capital altered, which raises questions regarding the liability of auditors should the business entities fail.Design/methodology/approach– Interviews and a questionnaire survey were conducted to analyse how legislation can impact on interested parties in a relatively immature audit environment. The theories of social construction of reality and symbolic interactionism are used as a basis for explaining the different conceptions of capital verification held by interested parties.Findings– There is a mismatch between the purpose of capital verification and the functions of paid-up capital. Paid-up capital is not a reliable indicator of business liquidity and creditworthiness. Auditors and non-auditors have different understandings about the assurance provided by paid-up capital at the point of company formation or auditing field work, and at the point of actual trading after the company formation or auditing field work. They also differ on the causation between deficient capital verification reports and trading loss. The liability crisis adversely influenced auditors’ perception of the capital verification service, although it did not lead to outright rejection by them.Originality/value– This paper describes an important compliance auditing service in China. By conducting an analysis of the conflicting views of auditors and non-auditors on capital verification, it contributes to the existing literature on the sources of disputes between auditors and other stakeholders, and the efforts to establish a balanced auditor liability regime.
External auditing and accountability in the Tanzanian local government authorities
Authors: Mzenzi Siasa Issa , Gaspar Abeid Francis 
Published: June 2015

Purpose
– The purpose of this paper is to explore the contribution of external auditing to accountability in the Tanzanian local government authorities (LGAs).

Design/methodology/approach
– This paper uses content analysis of the external audit reports of the LGAs for the past ten years. Corroborative evidence was gathered through interviews with external auditors, councillors, Parliamentary Committee members and selected internal auditors of the LGAs.

Findings
– The study finds that external auditing had marginally contributed to the enhancement of accountability within the LGAs. This is mainly attributed to the limited scope and failure of the responsible officials to address audit recommendations. In the light of agency theory, the findings suggest that external auditing has not sufficiently enabled the stakeholders to hold LGAs’ officials accountable.

Practical implications
– The findings indicate that external auditing can enhance accountability when the scope is widened to provide relevant information and also when audit recommendations are implemented by responsible officials.

Originality/value
– Most studies of external auditing and accountability have focussed on the developed countries; this is one of the few papers which explores the phenomenon in the context of emerging economies.
Stock market reaction to auditor opinions – Italian evidence
Authors: Ianniello Giuseppe , Galloppo Giuseppe 
Published: June 2015

Purpose– The purpose of this paper is to examine investor reactions to auditor opinions containing qualifications or an emphasis of matter paragraph related to going concern uncertainty or financial distress. In particular, abnormal returns are analyzed around audit report dates.Design/methodology/approach– The event study methodology, focusing on a short event window, was used to determine whether there is an immediate market reaction to the audit report announcement, as might be expected assuming efficient stock markets.Findings– Overall, this analysis shows that the audit reports investigated have information content for investment decisions. In particular, the qualifications expressed in the audit report have a negative effect on stock prices. It is also shown that an unqualified opinion with an emphasis of matter paragraph regarding going concern uncertainty or financial distress has a positive effect on stock prices. These results also elucidate the distinction between different types of opinions in the Italian context.Research limitations/implications– This paper has attempted to limit the possible concurrent effects on stock prices using a short window event study methodology. However, the possibility that some other event may have occurred during this event window cannot be excluded. Among the policy implications coming from this research, it is argued that the authorities should regulate the public disclosure of audit reports, so that the information becomes available to the audited company and the other stakeholders on the same day, which, in theory, would be the day that the audit process concludes with the signing of the audit report.Originality/value– The findings of this paper show the relevance of audit reports, distinguishing the different impacts based on the types of audit opinions issued in a specific jurisdiction (qualified and unqualified with an emphasis of matter paragraph).
The perceived scope of internal audit function in Libyan public enterprises
Authors: Abuazza Wahid Omar , Mihret Dessalegn Getie , James Kieran , Best Peter 
Published: June 2015

Purpose– The aim of this exploratory study is to examine the perceptions of stakeholders regarding the scope of internal audit (IA) work in Libyan state-owned enterprises.Design/methodology/approach– Data were gathered through semi-structured interviews with chief executive officers, IA directors, administrative affairs managers, financial affairs managers and external auditors, which were supplemented with a review of relevant documentary evidence.Findings– The results of the study show that the scope of IA in Libyan organizations may not be sufficiently wide ranging to be considered as a value-adding service. The scope of the IA function may need to be expanded to cover a broader range of organizational functions if internal auditors are to offer value-adding services to their stakeholders.Practical implications– The IA profession has received scant attention in the literature, especially in the context of developing countries such as Libya. Therefore, such settings offer the potential to enhance the understanding of IA practices. As a study on a developing economy, it enhances understanding of the IA profession’s global configuration beyond the predominantly market-driven, industrialized Western economies.Originality/value– In contrast to most previous studies, this study covers a broad range of IA stakeholders’ views on the role of internal auditors. This coverage enabled an in-depth investigation of the factors affecting IA scope and understanding of stakeholder perceptions on the IA function.
Libraries surviving as entrepreneurial organizations: a creative destruction perspective
Authors: MacDonald Karen I. , vanDuinkerken Wyoma 
Published: June 2015

Purpose
– The purpose of this paper is to highlight some traditional functions found in academic libraries and apply various business models as an aid to developing an entrepreneurial culture. Due to a combination of environmental pressures, universities are refining their strategic mission to identify “what they do well” or “where they want to be”. Programs that align with the strategic mission of the university get funded, while other less productive, lower impact programs and services are neglected or eliminated. This is essentially a process based on business or financial decisions.

Design/methodology/approach
– In an attempt to cope with these changes, academic library administrators are assessing library services to insure that they are aligned with their university’s strategic mission.

Findings
– To successfully develop and sustain this alignment, academic libraries must become “entrepreneurial organizations” where strategic decisions are based on business models, rather than tradition, or more specifically “the way we have always done things”. As this results-oriented, strategic thinking culture evolves, the actual brick and mortar library will also evolve to become a technology-based information service center that facilitates campus-wide creative activities.

Originality/value
– This perspective piece will highlight some traditional functions found in academic libraries and apply various business models, including the Schumpeterian model of creative destruction, as an aid to developing the entrepreneurial culture that will be necessary if the academic library is to stay viable and relevant in the twenty-first century.
Use of Public Relations and Publicity (PRP) by the public libraries in Lahore, Pakistan
Authors: Ameen Kanwal 
Published: June 2015

Purpose– This study aims to explore the use of public relations and publicity (PRP) by the public libraries. It also intends to create awareness among the information professionals regarding the use of PRP.Design/methodology/approach– The qualitative design, based on the interview method as data collection technique, was used to get the opinions and perceptions of the selected public librarians. The content analysis of the responses was made to answer the research questions.Findings– The findings revealed that PRP are hardly used by the public libraries in Lahore.Research limitations/implications– It will serve as a guideline for further research in quantitative and qualitative manner, as it has addressed an untouched area.Practical implications– It is likely that it will raise awareness among the public librarians regarding the use of PRP for creating and maintaining a strong positive image.Originality/value– It will serve as a guideline for further research in quantitative and qualitative manner, as it has addressed an untouched area and reports original research.
Scholarly communications competencies: open access training for librarians
Authors: Rodriguez Julia E 
Published: June 2015

Purpose
– The purpose of this paper is to describe one example of an academic library using existing internal expertise and targeted events to provide training for liaison librarians in support of new scholarly communication initiatives.

Design/methodology/approach
– This article presents a case study of how a medium-size academic library without a designated scholarly communications librarian or office presented a series of open access (OA) training opportunities for the liaison librarians in preparation for the official launch of the institutional repository and the campus’ inaugural participation in OA week.

Findings
– The multiple opportunities to engage with the topics in diverse ways resulted in librarians being more comfortable with discussing OA with their departmental faculty. Opinions of OA were changed as a result of attending the events. Participants found the activities to be useful and were engaged enough with the topic to ask for specific areas where they would like more training opportunities. Look to other colleagues both on campus and in the broader region to tap their expertise or explore professional organizations or free webinars. Taking the initiative to organize events that require minimal effort can have a big impact.

Practical implications
– Librarians have limited opportunity for in-depth training to gain new competencies and re-tool their skills to match current demands; this article demonstrates that utilizing internal expertise to provide a variety of training can positively impact participants’ attitudes and confidence.

Originality/value
– This article presents methods and rationale for librarians to facilitate similar professional development opportunities for building new scholarly communication competencies in support of the emerging research and scholarly publishing trends.
User agreements and makerspaces: a content analysis
Authors: Moorefield-Lang Heather Michele 
Published: June 2015

Abstract
– The purpose of this paper is to analyze the user agreements of makerspaces in public and academic libraries. User agreements, also known as maker agreements, user forms and liability forms, can be very important documents between library patrons, staff and faculty. User agreements are similar to the earlier creation of acceptable use policies for technology use in libraries. The author of this study will delve into the user agreements created for public and academic libraries across the USA.

Design/methodology/approach
– The researcher used content analysis to investigate 24 different user agreements written for public and academic library makerspaces. NVivo qualitative data analysis software was integrated into this research to aid in the breakdown of commonalities across terms, themes and purpose within the user agreements.

Findings
– Although makerspaces are a very exciting topic in the field of library science at this time, the implementation of a maker learning space is still new to many libraries. Creating a user agreement for a makerspace is newer still. Most user agreements in this study were six months to a year old. Some consistencies found across makerspace user agreements include liability waivers, permissions for minors, safety, copyright and technology replacement costs.

Originality/value
– At this time, most publications on makerspaces are held in the realm of popular publications (blogs, magazines, zines, etc.). The body of peer-reviewed and scholarly research on makerspaces is growing. Makerspace user agreements are new to this growing field of interest, and a content analysis of these documents will pave the way for the writing of future forms.
Social Intrapreneurism and All That Jazz
Authors: Koleva Petya , Roomi Muhammad Azam 
Published: June 2015

Purpose– The authors are reviewingSocial Intrapreneurism and All That Jazz: How business innovators are helping to build a more sustainable world– the last book of the scholarly team David Grayson, Melody McLaren and Heiko Spitzeck issued in March 2014 that aims to demonstrate how business can become an active participant in building a sustainable future by utilizing its capacity and resources.Design/methodology/approach– By reviewing their book in perspective through the literature, the authors discuss its potential and significance for academic and business society.Findings– By doing so, the book was identified as a quite beneficial and a valuable source of information for business students with interest in corporate social responsibility and sustainability, individuals having career aspirations in the field of social intrapreneurship, and managers aiming to introduce social intrapreneurism in their organisations.Originality/value– The paper adds some further insights into the topic of social intrapreneurship and the relevance of this practice to well-known and established concepts focused on the relationship between business and society.
Seneca: appeasing the sting of management fears
Authors: Maizeray Lidwine , Janand Anne 
Published: June 2015

Purpose– The purpose of this paper is to look beyond the classic literature on managerial “best practices”, standards, organizational behavior and ready-made managerial discourses, and which have tended to deny the role of fear as a major issue in today’s modern enterprise. Lessons from Seneca allow us to understand how the phenomenon of fear, which has largely been hushed up by organizational culture, can be demystified and brought into the open.Design/methodology/approach– The aim is to prod further thinking, after the example of Seneca’s stingray, about the dominant ideology of management, which is under threat from four factors that have been allowed to spread like a numbing toxin.Findings– Seneca’s philosophy, then, should be viewed as rich in insight into how today’s disquieted managers might find peace of mind.Originality/value– Seneca asks us to consider fear as far more detrimental than the very adversities that we try to keep at bay. That does not mean we ought to deny fear, but, rather, attempt to better understand its inevitability, and hold it in check. No good can come from rushing headlong toward doom, in anticipation of ills that will not necessarily materialize, or, in any event, whose occurrence is beyond our control.
A realist philosophical understanding of entrepreneurial risk-taking
Authors: Marshall Alasdair , Ojiako Udechukwu 
Published: June 2015

Purpose– The purpose of this paper is to utilise Vilfredo Pareto ' s Machiavellian-realist social theory to provide a distinctive realist philosophical understanding of entrepreneurial risk-taking. By doing so, this paper seeks to stimulate debate and encourage future empirical testing that has the potential to present a richer understanding of entrepreneurial risk-taking.Design/methodology/approach– To establish that a realist perspective can help theorise entrepreneurship, the authors look through a modern day risk and uncertainty optic at the hidden mechanisms within the social world where enterprises operate. Looking from this unique standpoint, where the long established social theory is reinvigorated by contemporary risk philosophy within a shared realist paradigm, human nature equips entrepreneurs with certain “animal spirits” to muddle blindly and instinctually through their risk environments.Findings– The paper argues that this combined perspective unlocks a much richer understanding of entrepreneurial risk-taking, in particular, by capturing more of its behavioural reality and despite our strong emphasis on the inaccessibility and hiddenness of the risk environment to the entrepreneur, by exploring the entrepreneur-risk environment fit in ecological terms.Originality/value– The paper’s unique blend of the classical Italian social theory with the contemporary risk theory offers a novel ecological view of the entrepreneur’s blind (mal) adaptation to their risk environment.
Commentary on “It can still happen here: systemic risk factors that may contribute to the continued abuse of people with intellectual disabilities”
Authors: Wiese Michele 
Published: June 2015

Purpose– This commentary takes Marslandet al.’s paper about services at risk of becoming abusive to the people they support, as a platform to consider issues around implementation science and its role in minimising this risk. The paper aims to discuss this issue.Design/methodology/approach– The commentary is a selected review of implementation science. The research is used to define implementation, identify prerequisites, selectively review methods and comment on fidelity.Findings– The commentary proposes that implementation science has an important role in ensuring evidence-based practice transfers from research to disability services.Originality/value– The commentary offers a viewpoint based on combined research evidence and clinical practice.
Lichen planus complicated with thymoma: Report of three Japanese cases and review of the published work
Authors: Motegi Sei‐ichiro , Uchiyama Akihiko , Yamada Kazuya , Toki Sayaka , Amano Hiroo , Ishikawa Osamu 
Published: June 2015

AbstractThymoma is recognized to be complicated with autoimmune diseases, such as myasthenia gravis, pemphigus vulgaris and bullous pemphigoid. Abnormal regulation of autoreactive lymphocytes may be involved in the pathogenesis of the autoimmune diseases. The association of thymoma and lichen planus (LP) is relatively rare. Among 50 patients with LP, we identified three patients with LP accompanied by thymoma (6%; 3/50) in our department from 2004 to 2014. This is the first report identifying the frequency of thymoma accompanied by LP among patients with LP. We herein report three cases of LP accompanied by thymoma along with clinical and histological features. In addition, we summarize 29 LP patients accompanied by thymoma previously reported in the English‐language published works. Regarding the complications, hypogammaglobulinemia accompanied 58.6% (17/29) of patients diagnosed with Good's syndrome. Alopecia was present in 13.8% (4/29) of patients, and myasthenia gravis was present in 17.2% (5/29) of patients with LP and thymoma. Among the 27 patients with thymectomy, only 25.9% (7/27) experienced the improvement of LP, suggesting that thymectomy may not be effective for the lesions of LP. Treatment‐resistant LP was reported in 54.2% (13/24) of patients. In all our cases, oral lesions were intractable to treatment with oral predonisone and topical steroids and/or tacrolimus. It is important for dermatologists to recognize the clinical characteristics of the patients with both LP and thymoma.
Dominant ectosymbiotic bacteria of cellulolytic protists in the termite gut also have the potential to digest lignocellulose
Authors: Yuki Masahiro , Kuwahara Hirokazu , Shintani Masaki , Izawa Kazuki , Sato Tomoyuki , Starns David , Hongoh Yuichi , Ohkuma Moriya 
Published: June 2015

SummaryWood‐feeding lower termites harbour symbiotic gut protists that support the termite nutritionally by degrading recalcitrant lignocellulose. These protists themselves host specific endo‐ and ectosymbiotic bacteria, functions of which remain largely unknown. Here, we present draft genomes of a dominant, uncultured ectosymbiont belonging to the order Bacteroidales, ‘Candidatus Symbiothrix dinenymphae’, which colonizes the cell surface of the cellulolytic gut protists Dinenympha spp. We analysed four single‐cell genomes of Ca. S. dinenymphae, the highest genome completeness was estimated to be 81.6–82.3% with a predicted genome size of 4.28–4.31 Mb. The genome retains genes encoding large parts of the amino acid, cofactor and nucleotide biosynthetic pathways. In addition, the genome contains genes encoding various glycoside hydrolases such as endoglucanases and hemicellulases. The genome indicates that Ca. S. dinenymphae ferments lignocellulose‐derived monosaccharides to acetate, a major carbon and energy source of the host termite. We suggest that the ectosymbiont digests lignocellulose and provides nutrients to the host termites, and hypothesize that the hydrolytic activity might also function as a pretreatment for the host protist to effectively decompose the crystalline cellulose components.