bluuebunny/crossref_metadata_2025_split huggingface dataset:
Impediments to CSR assurance in an emerging economy
Authors: Darus Faizah , Sawani Yussri , Mohamed Zain Mustaffa , Janggu Tamoi 
Published: March 2014

Purpose– This study explores the factors that impede the growth of the voluntary adoption of independent corporate social responsibilities assurance (CSRA) practices among manufacturing companies in Malaysia. Despite the argument that independent CSRA appraisals would improve the credibility of information disclosed, the majority of CSR reports in Malaysia are still not independently assured. The aim of this study is to understand the factors that impede CSRA practices among public-listed manufacturing companies in Malaysia. The theory of reasoned action was used to underpin arguments on the reluctance of managers to undertake CSRA.Design/methodology/approach– Online questionnaire surveys were employed to obtain respondents' perceptions on the factors that hinder CSRA practices. The target respondents comprised of CSR managers, corporate communications executives and customer relations personnel.Findings– This study provides evidence that the behavioural reluctance of managers to undertake CSRA was due to their attitudes and subjective norms towards independence assurance. The subjective norms due to the risk towards corporate reputation and the exposure to public scrutiny were the main factors that impede CSRA practices among manufacturing companies in Malaysia. The managers' attitude towards cost, data management systems and the uncertainty of the merits of CSRA were also compelling factors that hinder independent CSRA. These factors seemed to override incentives to provide credible information to stakeholders.Research limitations/implications– The findings of the study are limited to the perceptions of CSR managers, corporate communications executives and customer relations personnel responsible for CSR activities of the manufacturing industries in Malaysia. The results of the study suggest that further initiatives or pressure from stakeholders or regulatory authorities may be needed to convince the companies of the benefits of undertaking third-party assurance practices as such actions would provide a platform for the companies to enhance the credibility of their CSR reporting.Practical implications– The findings gleaned from this study would be of interest to the relevant corporate bodies and regulatory authorities with a view to formulating strategies to improve CSRA practices among organisations in Malaysia.Originality/value– The findings from the study offer initial insights into the impediments to CSRA practices in an emerging economy. It adds substantially to the existing literature that focuses mainly on CSRA practices in developed countries.
The impact of audit reforms on objectivity during the performance of non-audit services
Authors: G. Brody Richard , M. Haynes Christine , G. White Craig 
Published: March 2014

Purpose
– This research aims to explore whether recent audit reforms have improved auditor objectivity when performing non-audit services.

Design/methodology/approach
– In two separate experiments, the authors tested whether external and internal auditors' inventory obsolescence judgments are influenced by their client's (or company's) role as the buyer or seller in an acquisition setting.

Findings
– External auditors assessed the likelihood of inventory obsolescence objectively, regardless of their consulting role in the acquisition setting. Internal auditors assessed the likelihood of inventory obsolescence as higher when consulting for the buyer than when consulting for the seller, consistent with the supposition that the buyer would prefer to write-down inventory and negotiate a lower purchase price, whereas the seller would prefer the inventory not be written down.

Practical implications
– From a regulatory perspective, external auditors may be relying too much on the work of internal auditors if internal auditors' lack of objectivity as consultants extends to their assurance role.

Originality/value
– This paper extends prior research in the area of internal and external auditor objectivity and is the first paper to include both subject groups in the same experiment. It also addresses the current policy issues that may have a significant effect on audit quality and auditor liability.
Combining rapid prototyping techniques in mechanical engineering and electronics for realization of a variable capacitor
Authors: Stojanović Goran , Mandić Vesna , Ćurčić Milan , Vasiljević Dragana , Kisić Milica , Radosavljević Nikola 
Published: March 2014

Purpose
– This paper aims to present combination of poly-jet technology and ink-jet technology in a multidisciplinary way in order to exploit advantages of these rapid prototyping techniques in manufacturing a demonstrator device – a variable interdigital capacitor.

Design/methodology/approach
– The platform of 3D complex geometry, with optimized design and cavity under the capacitor's fingers (plates), was fabricated using Alaris 3D printer, whereas silver conductive segments were fabricated using Dimatix ink-jet printer and thanks to the mechanical flexibility the platform has been covered using these segments.

Findings
– When one side of the capacitor's structure changes angular position (in the range from 0 to 90°) with reference to the fixed part, the variation in total capacitance is obtained. The total capacitance decreases (in the range from 20.2 to 1.5 pF) with decrease in effective overlapping area for the variation of angular position from 0 to 90° The maximum measured tuning ratio for the proposed design of the variable capacitor was 13.5:1.

Research limitations/implications
– Presented variable capacitor can be used for detection angular position in the range from 0 to 90°.

Practical implications
– The new horizon has been opened combining the rapid prototyping equipment in electronics and mechanical engineering in an interdisciplinary way to manufacture, for the first time, variable capacitor using poly-jet and ink-jet technologies. These techniques do not require higher mask counts which makes the fabrication fast and cost-effective.

Originality/value
– This work, for the first time, demonstrates the combination of ALARIS 30 3D printer and Dimatix DMP-3000 materials deposition printer in order to fabricate the interdigital capacitor with complex 3D geometry. ALARIS 3D printer has been used for manufacturing plastic platform (with the possibility to precisely adjust angular position of one comb related to another) and Dimatix printer has been used to print silver conductive inks on flexible substrates (Kapton film), and this mechanically flexible structure was used to cover capacitor's fingers on the platform (assembly).
Retaining students by embedding librarians into undergraduate research experiences
Authors: A. Knapp Jeffrey , J. Rowland Nicholas , P. Charles Eric 
Published: March 2014

Purpose– The purpose of this paper is to identify an important area for librarians to positively impact student retention.Design/methodology/approach– This programmatic and conceptual piece describes how embedding librarians into the growing enterprise of undergraduate research experiences (UREs) lays a framework for a context in which libraries and librarians directly contribute to the retention of undergraduate students.Findings– Librarians are capable of directly contributing to the retention of students. While their efforts, it is contended, contribute routinely and to the actual retention of students, it is difficult for their efforts to register in the assessment of retention used by administrators. This discrepancy can be solved if librarians play a more explicit (and quantifiable) role in retaining students.Research limitations/implications– UREs are a growing, but generally untapped trend for librarians; however, because UREs generally correlate with academic success and student retention, they offer librarians a useful entry point to contribute to the academic mission of colleges and universities, and in a measurable way.Practical implications– Embedded librarianship poses a number of hurdles for its practitioners; however, it also has the potential for libraries and librarians to become more explicitly connected to overall institutional goals and strengthen their positions in the academy more broadly.Social implications– Improving the scientific literacy of undergraduate students and aiding them on their path toward graduation is meaningfully enhanced through the embedding of librarians into the college curriculum.Originality/value– Systematically embedding librarians into UREs is not strongly represented in the literature.
Support your staff employees: they support the academy
Authors: Samson Sue , Swanson Kimberly 
Published: March 2014

Purpose
– The aim of this paper was to serve both as an informational tool identifying library services and resources and as a mechanism to gather input from campus staff to inform outreach services.

Design/methodology/approach
– Surveys were distributed to all non-faculty and non-administrative support staff. Questions included direct choice and open-ended responses in four categories: demographics; general library use; information needs; and student interactions.

Findings
– The results confirm that knowledge and awareness of the library can empower staff employees and that support staff are eager to learn about and use library resources and services. The results give guidance to liaison librarians to facilitate an effective outreach program to improve the ability of support staff to do their work and to share information with the students and faculty with whom they come into contact.

Research limitations/implications
– While these survey findings cannot be extrapolated to all academic settings, they build on similar research and authenticate the significance of library outreach to academic support staff.

Practical implications
– Enormous potential exists in adapting these survey findings to expand information literacy programs across the academy.

Originality/value
– Academic support staff are a frequently untapped user group whose information needs are essential to the academy. This case study highlights the value of staff outreach within the context of extending the Library Instruction Program by enhancing the information literacy skills of personnel who are in frequent contact with students and faculty across the campus.
Leadership in organizational practice: closing the knowing-doing gap
Authors: Zheltoukhova Ksenia 
Published: March 2014

Purpose
– This article aims to question the narrow focus of the existing approaches to leadership development, and guide organizations to a more systemic perspective.

Design/methodology/approach
– The findings are based on the review of academic literature on the subjects of leadership and management, as well as surveys of 2,069 UK employees (including 806 individuals with managerial responsibilities), 467 HR professionals from the CIPD membership database, 128 senior HR professionals, and 250 senior decision-makers.

Findings
– Although most organizations today provide leadership development activities to their employees, the focus of those activities, and the lack of enabling organizational systems and processes, may inhibit leader behaviors in practice, potentially explaining the lack of leadership and management skills in UK organizations.

Practical implications
– In developing a leadership development strategy that is aligned with business priorities, organizations should consider which segments of the workforce can add value by demonstrating leader behaviors, which aspects of organizational context might act as enablers or barriers to individuals demonstrating those behaviors, and which incentives are in place to stimulate leader behaviors.

Originality/value
– The argument steps away from discussing the construct of “leadership”, assuming that its definitions will vary among organizations, and emphasizes the context in which leaders operate and HR practices as having impact on the effectiveness of leaders.
Improved normalization of time‐lapse seismic data using normalized root mean square repeatability data to improve automatic production and seismic history matching in the Nelson field
Authors: Stephen Karl D. , Kazemi Alireza 
Published: March 2014

ABSTRACTUpdating of reservoir models by history matching of 4D seismic data along with production data gives us a better understanding of changes to the reservoir, reduces risk in forecasting and leads to better management decisions. This process of seismic history matching requires an accurate representation of predicted and observed data so that they can be compared quantitatively when using automated inversion. Observed seismic data is often obtained as a relative measure of the reservoir state or its change, however. The data, usually attribute maps, need to be calibrated to be compared to predictions. In this paper we describe an alternative approach where we normalize the data by scaling to the model data in regions where predictions are good. To remove measurements of high uncertainty and make normalization more effective, we use a measure of repeatability of the monitor surveys to filter the observed time‐lapse data.We apply this approach to the Nelson field. We normalize the 4D signature based on deriving a least squares regression equation between the observed and synthetic data which consist of attributes representing measured acoustic impedances and predictions from the model. Two regression equations are derived as part of the analysis. For one, the whole 4D signature map of the reservoir is used while in the second, 4D seismic data is used from the vicinity of wells with a good production match. The repeatability of time‐lapse seismic data is assessed using the normalized root mean square of measurements outside of the reservoir. Where normalized root mean square is high, observations and predictions are ignored. Net: gross and permeability are modified to improve the match.The best results are obtained by using the normalized root mean square filtered maps of the 4D signature which better constrain normalization. The misfit of the first six years of history data is reduced by 55 per cent while the forecast of the following three years is reduced by 29 per cent. The well based normalization uses fewer data when repeatability is used as a filter and the result is poorer. The value of seismic data is demonstrated from production matching only where the history and forecast misfit reductions are 45% and 20% respectively while the seismic misfit increases by 5%. In the best case using seismic data, it dropped by 6%. We conclude that normalization with repeatability based filtering is a useful approach in the absence of full calibration and improves the reliability of seismic data.
Crop Insurance as a Strategy for Adapting to Climate Change
Authors: Falco Salvatore Di , Adinolfi Felice , Bozzola Martina , Capitanio Fabian 
Published: March 2014

AbstractFinancial insurance for extreme events can play an important role in hedging against the implications of climate change. This paper combines a comprehensive estimation strategy and a unique panel dataset to study the role of financial insurance in farmers' welfare under uncertainty. Data are drawn from a large Italian farm panel dataset. We find that (i) demand for insurance products is likely to increase in response to climatic conditions, and (ii) that the use of insurance reduces the extent of risk exposure. We also find that farms growing more crops are less likely to adopt the insurance scheme. This confirms what is found in the theoretical literature. Crop diversification can be a substitute for financial insurance in hedging against the impact of risk exposure on welfare.
Potential Role of Pectate Lyase and Ca2+ in the Increase in Strawberry Fruit Firmness Induced by Short‐Term Treatment with High‐Pressure CO2
Authors: Wang Mao Hua , Kim Jin Gook , Ahn Sun Eun , Lee Ah Youn , Bae Tae Min , Kim Deu Re , Hwang Yong Soo 
Published: March 2014

AbstractPostharvest treatment with high‐pressure CO2 helps to control decay and increase firmness in strawberries. Increases in firmness occurred through modification of calcium binding to cell wall. However, the mechanism(s) involved in Ca2+ migration to pectic polymers and other physiological events associated with the maintenance of increased firmness are not clearly understood. The focus of this study was to find potential mechanism(s) that are associated with calcium movement, increases in firmness, or maintenance of firmness in strawberry fruit after high‐pressure CO2 treatment. An increase in firmness was induced by high‐pressure CO2 treatment, but not by high‐pressure N2 treatment. This indicates that CO2 stimulates a change in firmness. The increase in firmness induced by high‐pressure CO2 seems to involve calcium efflux. Using membrane Ca2+‐dependent ATPase inhibitors sodium vanadate (250 μM) and erythrosin B (100 μM) delayed both the increase in firmness and calcium binding to wall polymers. Exogenous application of CaCl2 (10 mM) enhanced the firmness increase of fruit slices only when they were exposed to high‐pressure CO2. The activity of pectate lyase was downregulated by CO2 treatment, but β‐galactosidase activity was not affected. The increase in strawberry firmness induced by high‐pressure CO2 treatment primarily involves the efflux of calcium ions and their binding to wall polymers. These physiological changes are not induced by an anaerobic environment. The downregulation of wall‐modifying enzymes, such as pectate lyase, appeared to contribute to the maintenance of firmness that was induced by high‐pressure CO2 treatment.
Palatability and Stability of Shortbread Made with Low Saturated Fat Content
Authors: Marconi Ombretta , Martini Roberto , Mangione Andrea , Falconi Caterina , Pepe Carolina , Perretti Giuseppe 
Published: March 2014

AbstractHigh consumption of saturated fatty acids (SFA) is associated with increased risk of cardiovascular disease and the European Food Safety Agency has called for lower SFA intake. This study assessed the formulation of low SFA shortbreads by replacing 60% and 70% of the butter content with high oleic sunflower oil and water. The quality of the low SFA shortbreads was evaluated through acidity, peroxide value, moisture, ash content, water activity, pH, protein, fat content, and fatty acid profiles. A sensory evaluation was performed to ascertain the effect on flavor. Stability of the new formulations was assessed by conducting accelerated shelf‐life studies. The high oleic sunflower oil replacement of butter at levels of 60% and 70% decreased the final SFA content by 52% and 61%, respectively. On the other hand, monounsaturated fat content increased 55% on average while polyunsaturated fat content increased by 40%. Furthermore the new formulations possess quality parameters similar to those of traditional shortbreads (TSs). The study of the shelf life of the products showed that there are no significant variations in peroxide values, malondialdehyde content, or fatty acid profiles in biscuits over time, confirming their high stability. The quantitative descriptive analysis showed that the TS and low SFA shortbreads have similar sensory profiles, and the consumer tests indicated that the low SFA shortbreads were well liked.
Deodorization of Garlic Breath Volatiles by Food and Food Components
Authors: Munch Ryan , Barringer Sheryl A. 
Published: March 2014

AbstractThe ability of foods and beverages to reduce allyl methyl disulfide, diallyl disulfide, allyl mercaptan, and allyl methyl sulfide on human breath after consumption of raw garlic was examined. The treatments were consumed immediately following raw garlic consumption for breath measurements, or were blended with garlic prior to headspace measurements. Measurements were done using a selected ion flow tube‐mass spectrometer. Chlorophyllin treatment demonstrated no deodorization in comparison to the control. Successful treatments may be due to enzymatic, polyphenolic, or acid deodorization. Enzymatic deodorization involved oxidation of polyphenolic compounds by enzymes, with the oxidized polyphenols causing deodorization. This was the probable mechanism in raw apple, parsley, spinach, and mint treatments. Polyphenolic deodorization involved deodorization by polyphenolic compounds without enzymatic activity. This probably occurred for microwaved apple, green tea, and lemon juice treatments. When pH is below 3.6, the enzyme alliinase is inactivated, which causes a reduction in volatile formation. This was demonstrated in pH‐adjusted headspace measurements. However, the mechanism for volatile reduction on human breath (after volatile formation) is unclear, and may have occurred in soft drink and lemon juice breath treatments. Whey protein was not an effective garlic breath deodorant and had no enzymatic activity, polyphenolic compounds, or acidity. Headspace concentrations did not correlate well to breath treatments.
Senescence‐secreted factors activate Myc and sensitize pretransformed cells to TRAIL‐induced apoptosis
Authors: Vjetrovic Jelena , Shankaranarayanan Pattabhiraman , Mendoza‐Parra Marco A. , Gronemeyer Hinrich 
Published: March 2014

SummarySenescent cells secrete a plethora of factors with potent paracrine signaling capacity. Strikingly, senescence, which acts as defense against cell transformation, exerts pro‐tumorigenic activities through its secretome by promoting tumor‐specific features, such as cellular proliferation, epithelial‐mesenchymal transition and invasiveness. Tumor necrosis factor‐related apoptosis‐inducing ligand (TRAIL) has the unique activity of activating cell death exclusively in tumor cells. Given that the senescence‐associated secretome (SAS) supports cell transformation, we asked whether SAS factor(s) would establish a program required for the acquisition of TRAIL sensitivity. We found that conditioned media from several types of senescent cells (CMS) efficiently sensitized pretransformed cells to TRAIL, while the same was not observed with normal or immortalized cells. Dynamic transcription profiling of CMS‐exposed pretransformed cells indicated a paracrine autoregulatory loop of SAS factors and a dominant role of CMS‐induced MYC. Sensitization to TRAIL coincided with and depended on MYC upregulation and massive changes in gene regulation. Senescent cell‐induced MYC silenced its target gene CFLAR, encoding the apoptosis inhibitor FLIPL, thus leading to the acquisition of TRAIL sensitivity. Altogether, our results reveal that senescent cell‐secreted factors exert a TRAIL‐sensitizing effect on pretransformed cells by modulating the expression of MYC and CFLAR. Notably, CMS dose‐dependent sensitization to TRAIL was observed with TRAIL‐insensitive cancer cells and confirmed in co‐culture experiments. Dissection and characterization of TRAIL‐sensitizing CMS factors and the associated signaling pathway(s) will not only provide a mechanistic insight into the acquisition of TRAIL sensitivity but may lead to novel concepts for apoptogenic therapies of premalignant and TRAIL‐resistant tumors.
Continuous disclosure compliance: does corporate governance matter?
Authors: Chapple Larelle , Truong Thu Phuong 
Published: March 2014

AbstractOur study investigates the quality of firms’ continuous disclosure compliance during mandatory continuous disclosure reform, and whether the compliance quality is impacted by corporate governance, using the New Zealand market as the setting. We use a novel coding of different categories of disclosures (non‐routine, non‐procedural and internal), which represents the extent of proprietary insider information inherent in disclosures, to evaluate firms’ compliance quality. Our findings provide evidence that firms’ compliance quality improved after the reform, and this improvement is inconsistently impacted by corporate governance. Our findings provide important implications for regulators in their quest for a superior disclosure regime.