bluuebunny/crossref_metadata_2025_split huggingface dataset:
Understanding Syrian accountants' perceptions of, and attitudes towards, social accounting
Authors: Kamla Rania , Gallhofer Sonja , Haslam Jim 
Published: March 2013

PurposeThis paper adds to a focus of the social accounting literature (on perceptions and attitudes to social accounting) by seeking to offer insights into Syrian accountants' attitudes towards, and perceptions of, social accounting in Syria in the first decade of the twenty‐first century, with particular attention to its role, future development and implementation.Design/methodology/approachThe paper takes the form of an analysis of interviews of Syrian accountants; contextual analysis (and an appreciation of the prior literature).FindingsSyrian accountants' perceptions are shaped by developments in Syria's socio‐political and economic context, encompassing imperialism/colonialism, globalisation and cultural specificities, including Islam. Interviewees perceived a significant role for a social accounting – that would parallel the Western form of social accounting – in enhancing well‐being in the dynamic context. At the same time, they were reluctant to see the development and implementation of this accounting in Syria as an urgent issue, so that this social accounting might be left initially at least with an even more marginal part to play than in the West. The study suggests that a combination of forces – global developments, Western imperialism and Syria's colonial history – have had a substantively repressive rather than progressive impact on the development of social accounting in Syriavis‐à‐visits more positive potential.Research limitations/implicationsAll limitations of interview research apply. This study focuses on Syria in a context when economic transition was a major issue. Further studies of economies in transition would be of interest.Practical implicationsAn awareness of how the local and the global interact in debates over social accounting can provide insights for policy makers concerned with accounting regulation.Originality/valueThe focus on Syria, a non‐Western country, enriches the social accounting literature, which focuses mainly on Western developments.
Hedge funds and unconscious fantasy
Authors: Eshraghi Arman , Taffler Richard 
Published: March 2013

PurposeThis paper aims to help explain the rapid growth in aggregate hedge fund assets under management until June 2008 followed by their subsequent dramatic collapse in terms of the conflicting emotions such investment vehicles evoke, and, from this, to consider the implications of the excitement‐generating potential underlying all financial innovations.Design/methodology/approachWithin the framework of critical discourse analysis, this paper explores how hedge funds were represented in the financial press, manager interviews, investor comments, and Congress hearings, before and after the burst of the hedge fund “bubble”. The authors then draw on the psychodynamic literature, and frame the human unconscious need for excitement in this discourse.FindingsThe paper finds evidence demonstrating how hedge funds were transformed in the minds of investors into objects of fascination and desire with their unconscious representation dominating their original investment purpose. Based on a psychoanalytic interpretation of financial markets, and dot.com mania in particular, the authors show how hedge fund investors' search for “phantastic objects” and the associated excitement of being invested in them can become dominant, resulting in risk being ignored.Research limitations/implicationsThe authors take an interdisciplinary perspective drawing on the insights of the psychoanalytic understanding of unconscious fantasies, needs and drives as these relate to investment activity.Practical implicationsPublic policy implications are that stricter ethical guidelines for the hedge fund industry need to be introduced, and suitability regulations that go beyond mandatory transparent disclosure of investment risks are required.Originality/valueThe paper is one of very few studies concerning investors' emotional attachment to financial innovations, and builds on the emerging field of emotional finance. The conclusions and implications discussed in the paper go beyond any single financial market or product.
Accounting as an instrument of neoliberalisation?
Authors: Zhang Ying , Andrew Jane , Rudkin Kathy 
Published: March 2013

PurposeThis paper aims to explore the implementation of fair value accounting (FVA) in China as part of a global process of neoliberalisation and financialisation of political and economic systems. It establishes that FVA forms part of the technical architecture of neoliberalism.Design/methodology/approachIn considering the processes of neoliberalisation in China, this paper uses a qualitative approach to explore some of the impacts the adoption of FVA has had on Chinese capital markets.FindingsIt is shown that the practice of FVA is imbued with assumptions about the state and the market that have little bearing on the realities of Chinese capital markets. Rather than advancing the public interest, as neoliberal theories claim, this accounting change has failed to transform political and economic power. Instead, it has provided another opportunity to reposition powerful political and economic elites both inside and outside China. This paper argues that the process has reconfigured capital markets in the image of those in advanced capitalist economies, but is devoid of the regulatory and socio‐political apparatus to rationalise its relevance and reliability in the Chinese context.Originality/valueBy positioning the research in broader literature of neoliberalism, this paper offers an alternative framing of the purpose of adopting FVA and, more broadly, the globalisation of International Financial Reporting Standards (IFRS).
The role of the audit committee in resolving auditor‐client disagreements: a Malaysian study
Authors: Salleh Zalailah , Stewart Jenny 
Published: March 2013

PurposeThis paper aims to report the findings of semi‐structured interviews with management, external auditors and audit committee members in Malaysia concerning the role of the audit committee in resolving auditor‐client disagreements.Design/methodology/approachAn exploratory case study method was applied in seven publicly listed companies in Malaysia. In each company interviews were conducted with an audit committee chair/member, the finance manager/CFO and the external auditor.FindingsThe study finds that, when the issue is very material, the audit committee plays a mediating role as a third‐party intermediary who provides assistance to resolve the dispute. The authority of the committee to act as a mediator comes from its oversight responsibilities, its understanding and awareness of possible issues and the members' accounting and business expertise. Mediation techniques used include controlling the agenda, gathering information, advising and solving problems. With two exceptions, the interviews indicate that the audit committee does not take sides when helping to resolve a dispute. The outcome from the mediation process is generally a compromise solution.Research limitations/implicationsThe study is based on 21 interviews undertaken in Malaysia. Hence, the findings may not be generalizable to other cultures and jurisdictions. Further, while a number of mediation techniques used by audit committees are identified, the paper does not examine in‐depth the mediation processes used in resolving disagreements.Originality/valueThe study extends the auditor‐client negotiation literature by examining whether the audit committee plays a mediating role to help resolve disagreements. The findings demonstrate that audit committee effectiveness can extend beyond a pure oversight role to more active involvement in resolving contentious accounting issues.
Performance measurement system change in an emerging economy bank
Authors: Munir Rahat , Baird Kevin , Perera Sujatha 
Published: March 2013

PurposeThis study aims to describe and understand performance measurement system (PMS) change in an emerging economy bank.Design/methodology/approachUsing institutional theory as a theoretical lens, the study uses Kasurinen's accounting change model to explain management accounting change as a product of motivators, catalysts and facilitators. The model also focuses on how confusers, frustrators and delayers inhibit PMS change and the role of leaders in the change process. Data were gathered from multiple sources including relevant internal and external documents covering a ten‐year period (1997‐2007), and semi‐structured interviews with managers from different hierarchical levels.FindingsThe bank's PMS experienced two significant changes from 1997 to 2007. While uncertain economic conditions, increasing competition, and pressures to improve performance and enhance accountability motivated changes in the bank's performance measurement system, the major catalysts of change were the financial losses experienced, major regulatory changes, and the appointment of a new board of directors and president. The change leader played an important role in overcoming resistance to change and in ensuring adequate technical support and training was provided to facilitate the change.Practical implicationsBank managers must be aware of the influence of institutional factors on PMSs. In particular, they need to be aware of the factors that can necessitate change (motivators), initiate change (catalysts) and the prevailing conditions required to support change (facilitators) in order to maintain the utility of PMSs.Originality/valueThe paper provides a more detailed insight into the impact of institutional factors on changes in PMSs in the context of an emerging economy, which will assist practitioners in addressing issues concerning PMSs changes in similar contexts.
“Tailoring” customization services
Authors: Wang Yonggui , Kandampully Jay , Jia He (Michael) 
Published: February 2013

PurposeThe aim of this article is to examine the interaction effect of customization mode and regulatory focus on the “tailoring” outcomes of customized services in both the number of options retained and consumer evaluations.Design/methodology/approachTwo experiments investigate the interaction between customization mode and consumer regulatory focus, together with mediating and moderating factors.FindingsAn interaction effect of customization mode and regulatory focus exists: it significantly influences the number of options retained, and prevention‐focused consumers retain more options in the final customized offering than promotion‐focused consumers in subtractive customization, whereas this effect is reduced in additive customization; it significantly affects how consumers evaluate the customization service with regard to task enjoyment and attitudes toward products; and it is fully mediated by task enjoyment and positively moderated by product familiarity.Originality/valueThis article provides an important contribution to service customization design and regulatory focus theory by shedding light on the interaction between customization mode and consumer regulatory focus and revealing how this interaction affects the decision outcomes of customization services.
The telecom reform process in Europe and the upcoming challenges: overview of the issues and papers in this special edition
Authors: Henten Anders 
Published: February 2013

PurposeThe purpose of this paper is to provide a brief introduction to the telecommunication reform process in Europe, its status, and upcoming policy issues. Furthermore, it also aims to provide an overview of the papers in this special issue.Design/methodology/approachThe paper provides an introduction to the telecom reform process based on previous research and the papers in this issue of info.FindingsThe introduction argues that the European telecommunication reform process with the telecommunications green paper of 1987 as an important point of departure has been a success in many ways. It has, for example, facilitated the development of mobile, of the internet and its many applications, and considerably lowered prices. However, there are important areas where a single European market has not developed. Moreover, new challenges are rising in terms of upcoming reconfigurations of the whole information communications technology (ICT) area requiring new policy and regulatory answers.Originality/valueThe paper provides a brief introduction to the European telecommunication reform process, its achievements, present challenges, and the policy responses of the European Union. In addition, an overview of the papers of this issue of info is provided.
Analogical reasoning in adolescents with intellectual disability: effects of external memories and time processing
Authors: Denaes Caroline , Berger Jean‐Louis 
Published: February 2013

Analogical reasoning involves the comparison of pictures as well as the memorisation of relations. Young children (4–7 years old) and students with moderate intellectual disability have a short memory span, which hampers them in succeeding traditional analogical tests. In the present study, we investigated if, by providing external memory hints, the visual aid could enable these participants to succeed in analogies comprising more relations than their memory span was able to manage.Our analogical test, composed of 2 × 2 matrices, was administered in two versions: the standard version, similar to traditional tests, required the participant to memorise all the relations involved in order to discover the solution, whereas the construction version required him/her to construct the answer part by part by using external memories, which potentially increased success by offloading the memory.Our results show that students with moderate intellectual disability reached results similar to typically developing control children when provided with external memory hints (referred to as external memories). Moreover, in the most complex levels of the test, they did not spend more time than control children in solving the analogies.
Latent autoimmune diabetes in adults in Asians: Similarities and differences between East and West (亚洲成人隐匿性自身免疫糖尿病的特点：东西方种族差异之比较)
Authors: Xiang Yufei , Zhou Zhiguang , Deng Chao , Leslie Richard D. 
Published: March 2013

AbstractLatent autoimmune diabetes in adults (LADA) is a form of autoimmune diabetes with features of both type 1 and type 2 diabetes and in the middle of the diabetes spectrum. Scientists clash on the question of whether this type of diabetes is a unique diabetes subtype. Multicenter studies have been performed in different countries, including the Korea National Diabetes Program (KNDP) collaboratory group, the Ehime study in Japan, the Not Insulin‐Requiring Autoimmune Diabetes (NIRAD) study in Italy, the Nord‐Trøndelag Health (HUNT) study in Norway, the UK Prospective Diabetes Study (UKPDS) in the UK, the Action LADA study in Europe and the LADA China study in China. These studies found universal immunogenetic effects associated with LADA, but with some ethnic differences. Herein we summarize those multicenter studies and compare the ethnic similarities and differences between East and West from epidemiological, clinical, immune, and genetic viewpoints.
Evaluation of beta‐2 microglobulin and alpha‐2 macroglobulin levels in patients with different periodontal diseases
Authors: Ertugrul AS , Sahin H , Dikilitas A , Alpaslan N , Bozoglan A 
Published: March 2013

AbstractBackgroundBeta‐2 microglobulin (B2M) and alpha‐2 macroglobulin (A2M) play key roles in the immune system. The aim of this study was to compare B2M and A2M levels in patients with different periodontal diseases.MethodsEighty patients (20 periodontally healthy, 20 with gingivitis, 20 with chronic periodontitis and 20 with generalized aggressive periodontitis) were enrolled in the study. The analysis of B2M and A2M was performed on gingival crevicular fluid (GCF) using an enzyme‐linked immunosorbent assay in GCF.ResultsThe total levels of B2M and A2M were statistically lower in the periodontally healthy group than in the other groups (p < 0.05) and significantly higher in the generalized aggressive periodontitis group compared to the other groups (p < 0.05).ConclusionsB2M and A2M play key roles in the balance between periodontal health and disease. It is proposed that tissues release B2M and A2M to stop inflammation and inhibit the proliferation of microorganisms and this may be the reason for the high levels of B2M and A2M in the generalized aggressive periodontitis and chronic periodontitis groups. B2M and A2M are assumed to be user‐friendly and cost‐effective markers for periodontal disease to identify asymptomatic diseases.
Pemetrexed in combination with cisplatin versus cisplatin monotherapy in East Asian patients with recurrent or metastatic head and neck cancer: Results of an exploratory subgroup analysis of a phase III trial
Authors: Urba Susan , Hong Ruey‐Long , Hossain Anwar M , Cheng Rebecca , Orlando Mauro 
Published: February 2013

AbstractAim:An exploratory subgroup analysis of East Asian (EA) patients in a phase III trial was conducted to assess efficacy and safety trends based on ethnicity.Methods:The 795 patients with recurrent or metastatic squamous cell carcinoma of the head and neck included 111 EA patients randomized to pemetrexed‐cisplatin (n = 55) and placebo‐cisplatin (n = 56) and 684 non‐ EA patients randomized to pemetrexed‐cisplatin (n = 343) and placebo‐cisplatin (n = 341). Treatment differences in median overall survival and progression‐free survival were compared using a stratified log–rank test. Survival was estimated using the Kaplan–Meier method.Results:The median overall survival in the pemetrexed‐cisplatin and placebo‐cisplatin arms of the EA group (6.8 and 5.7 months, respectively [P = 0.275]) was similar to that in the global population (7.3 and 6.3 months, respectively [P = 0.082]); the median progression‐free survival in the pemetrexed‐cisplatin and placebo‐cisplatin arms in the EA group (2.8 and 1.9 months, respectively [P = 0.748]) was similar to that in the global population (3.6 and 2.8 months, respectively [P = 0.166]). Compared to the findings in the global population, overall survival for the EA group receiving prior platinum‐based therapy was longer (P = 0.042 vs P = 0.065). There was no significant interaction between treatment arms and ethnicity.Conclusion:Consistent with findings in the global population, pemetrexed‐cisplatin did not improve survival compared with placebo‐cisplatin for the EA group. However, in a subgroup analysis, pemetrexed‐cisplatin showed an overall survival advantage in EA patients receiving prior platinum‐based therapy.
Conscientious Refusals and Reason‐Giving
Authors: Marsh Jason 
Published: March 2013

AbstractSome philosophers have argued for what I call the reason‐giving requirement for conscientious refusal in reproductive healthcare. According to this requirement, healthcare practitioners who conscientiously object to administering standard forms of treatment must have arguments to back up their conscience, arguments that are purely public in character. I argue that such a requirement, though attractive in some ways, faces an overlooked epistemic problem: it is either too easy or too difficult to satisfy in standard cases. I close by briefly considering whether a version of the reason‐giving requirement can be salvaged despite this important difficulty.
Ca2+‐activated K+ channel (KCa) stimulation improves relaxant capacity of PDE5 inhibitors in human penile arteries and recovers the reduced efficacy of PDE5 inhibition in diabetic erectile dysfunction
Authors: González‐Corrochano R , La Fuente JM , Cuevas P , Fernández A , Chen MX , Sáenz de Tejada I , Angulo J 
Published: February 2013

Background and PurposeWe have evaluated the influence of calcium‐activated potassium channels (KCa) activation on cGMP‐mediated relaxation in human penile tissues from non‐diabetic and diabetic patients, and on the effects of PDE5 inhibitors on erectile responses in control and diabetic rats.Experimental ApproachCavernosal tissues were collected from organ donors and from patients with erectile dysfunction (ED). Relaxations of corpus cavernosum strips (HCC) and penile resistance arteries (HPRA) obtained from these specimens were evaluated. Intracavernosal pressure (ICP) increases to cavernosal nerve electrical stimulation were determined in anaesthetized diabetic and non‐diabetic rats.Key ResultsConcentration‐dependent vasodilation to the PDE5 inhibitor, sildenafil, in HPRA was sensitive to endothelium removal, NO/cGMP pathway inhibition and KCa blockade. Accordingly, activation of KCa with NS‐8 (10 μM) significantly potentiated sildenafil‐induced relaxations in HPRA (EC50 0.49 ± 0.22 vs. 5.21 ± 0.63 μM). In HCC, sildenafil‐induced relaxation was unaffected by KCa blockade or activation. Potentiating effects in HPRA were reproduced with an alternative PDE5 inhibitor (tadalafil) and KCa activator (NS1619) and prevented by removing the endothelium. Large‐conductance KCa (BK) and intermediate‐conductance KCa (IK) contribute to NS‐8‐induced effects and were immunodetected in human and rat penile arteries. NS‐8 potentiated sildenafil‐induced enhancement of erectile responses in rats. Activation of KCa recovered the impaired relaxation to sildenafil in diabetic HPRA while sildenafil completely reversed diabetes‐induced ED in rats only when combined with KCa activation.Conclusions and ImplicationsActivation of KCa improves vasodilatory capacity of PDE5 inhibitors in diabetic and non‐diabetic HPRA, resulting in the recovery of erectile function in diabetic rats. These results suggest a therapeutic potential for KCa activation in diabetic ED.
Retracted: Advances in the physiological and pathological implications of cholesterol
Authors: Cortes Victor A. , Busso Dolores , Mardones Pablo , Maiz Alberto , Arteaga Antonio , Nervi Flavio , Rigotti Attilio 
Published: March 2013

ABSTRACTCholesterol has evolved to fulfill sophisticated biophysical, cell signalling, and endocrine functions in animal systems. At the cellular level, cholesterol is found in membranes where it increases both bilayer stiffness and impermeability to water and ions. Furthermore, cholesterol is integrated into specialized lipid‐protein membrane microdomains with critical topographical and signalling functions. At the organismal level, cholesterol is the precursor of all steroid hormones, including gluco‐ and mineralo‐corticoids, sex hormones, and vitamin D, which regulate carbohydrate, sodium, reproductive, and bone homeostasis, respectively. This sterol is also the immediate precursor of bile acids, which are important for intestinal absorption of dietary lipids as well as energy homeostasis and glucose regulation. Complex mechanisms maintain cholesterol within physiological ranges and the dysregulation of these mechanisms results in embryonic or adult diseases, caused by either excessive or reduced tissue cholesterol levels. The causative role of cholesterol in these conditions has been demonstrated by genetic and pharmacological manipulations in animal models of human disease that are discussed herein. Importantly, the understanding of basic aspects of cholesterol biology has led to the development of high‐impact pharmaceutical therapies during the past century. The continuing effort to offer successful treatments for prevalent cholesterol‐related diseases, such as atherosclerosis and neurodegenerative disorders, warrants further interdisciplinary research in the coming decades.