bluuebunny/crossref_metadata_2025_split huggingface dataset:
Measuring the quality of the “comply or explain” approach
Authors: Nerantzidis Michail 
Published: April 2015

Purpose
– This paper provides evidence regarding the efficacy of the “comply or explain” approach in Greece and has three objectives: to improve our knowledge of the concept of this accountability mechanism, to elevate auditors’ potential role in the control of corporate governance (CG) statements and to contribute to the discussion about the reform of this principle; a prolonged dialogue that has been started by European Commission in the light of the recent financial crisis.

Design/methodology/approach
– The approach taken is a content analysis of CG statements and Web sites of a non-probability sample of 144 Greek listed companies on the Athens Stock Exchange for the year 2011. Particularly, 52 variables were evaluated from an audit compliance perspective using a coding scheme. From this procedure, the level of compliance with Hellenic Federation of Enterprises (SEV) code, as well as the content of the explanations provided for non-compliance, were rated.

Findings
– The results show that although the degree of compliance is low (the average governance rating is 35.27 per cent), the evaluation of explanations of non-compliance is even lower (from the 64.73 per cent of the non-compliance, the 40.95 per cent provides no explanation at all).

Research limitations/implications
– The research limitations are associated with the content analysis methodology, as well as the reliability of CG statements.

Practical implications
– This study indicates that companies on the one hand tend to avoid the compliance with these recommendation practices, raising questions regarding the effectiveness of the SEV code; while on the other, they are not in line with the spirit of the CG code, as they do not provide adequate explanations. These results assist practitioners and/or policy-makers in perceiving the efficacy of the “comply or explain” approach.

Originality/value
– While there is a great body of research that has looked into the compliance with best practices, this study is different because it is the first one that rates not only the degree of the compliance with the code’s practices but also the content of the explanations provided for non-compliance. This is particularly interesting because it adds to the body of research by providing a new approach in measuring the quality of the “comply or explain” principle in-depth.
The impact of minority foreign ownership and controlling shareholder on bank risk and performance
Authors: Tacneng Ruth 
Published: April 2015

Purpose
– The purpose of this paper is to examine the impact of minority foreign ownership on the risk taking behavior and performance of domestic banks in a country where foreign ownership restrictions are imposed.

Design/methodology/approach
– Mainly controlled by family business groups, the authors examine the extent by which the presence and the level of foreign ownership and voting rights affect domestic bank behavior.

Findings
– The results show that compared with those purely domestic-owned, banks with foreign shareholdings have lower levels of insider lending and have higher loan portfolio quality. Moreover, the authors find an increase in foreign voting rights effective in raising risk-adjusted returns and in lowering default risk. This positive effect on performance, however, ceases at higher levels of control manifested by the majority domestic shareholder.

Research limitations/implications
– Overall, this study shows that there are significant benefits derived from minority foreign shareholder presence in Philippine domestic banks.

Originality/value
– This paper contributes to the debate of whether it may be beneficial to reduce or completely lift the foreign ownership restrictions imposed on the banks in the country.
Universal trimming of polymer thick film resistors
Authors: Rambabu Busi , Rao Y. Srinivasa 
Published: April 2015

Purpose
– The purpose of this paper is to study high-voltage interactions in polymer thick-film resistors, namely, polyvinyl chloride (PVC)-graphite thick-film resistors, and their applications in universal trimming of these resistors.

Design/methodology/approach
– The authors applied high voltages in the form of pulses and impulses of various pulse durations and with different amplitudes to polymer thick-film resistors and observed the variation of resistance of these resistors with high voltages.

Findings
– The paper finds that high voltages can be used for trimming of polymer thick-film resistors in both directions, i.e. upwards and downwards.

Research limitations/implications
– The research implication of this paper is that polymer thick-film resistors can be trimmed downwards or upwards practically using this method.

Practical implications
– The practical implications of this paper is that one can trim the polymer thick-film resistors, namely, PVC–graphite thick-film resistors, in both directions, i.e. upwards and downwards, by using this method.

Originality/value
– The value of the paper is in showing that high voltages can be used to trim downwards and also upwards in the case of polymer thick-film resistors. This type of trimming is called universal trimming, developed first time for polymer thick-film resistors.
Application of cascode level shifter for EMI reduction in LCD driver IC
Authors: Kim Soo-Woo , Choi Ho-Yong , An Sehyuk , Kim Nam-Soo 
Published: April 2015

Purpose
– This paper aims to design the circuit for electromagnetic interface (EMI) reduction in liquid crystal display (LCD).

Design/methodology/approach
– The cascode level shifter and segmented driver circuit are applied in LCD column driver integrated circuit (IC) for EMI reduction. Cascode current mirror is used in the proposed level shifter for DC voltage biasing and reduction of the driving current which passes through the level shifter. The on-off switching currents and transient times are measured and compared between the conventional and proposed level shifters. Additionally, a segmented data latch is obtained by the timing spread solution in data latch, and applied to split the large peak switching current into a number of smaller peak current. The timing spread-operation does not actually reduce the total power of the noise, instead, it spreads the noise power evenly over the frequency bandwidth. The optimal number of latch is dependent on the operating frequency and EMI allowance. The column driver IC and clock controller are integrated in 0.18 μm CMOS technology with 1-poly and 4-metal process.

Findings
– The post-layout simulation shows that the proposed column driver circuit for LCD driver IC significantly reduces the peak switching current, and it results in the reduction of EMI noise level by more than 15 dB. It is obtained with 20 segmented operations in data latch at 40 MHz frequency.

Originality/value
– The advantage of the cascode current source is that it can provide a well-controlled bias current with an accurate current transfer ratio. To reduce the EMI noise in LCD driver circuit, the cascode current source is properly located for the DC bias block in the level shifter. The application is rarely done by others, and a significant EMI noise reduction is found. The well-controlled current source provides a high performance switching in the level shifter.
Corporate social responsibility, economic globalization and developing countries
Authors: Haque Mohammed Ziaul , Azmat Fara 
Published: April 2015

Purpose– This paper aims to examine the state of corporate social responsibility (CSR) in labour-intensive industries in developing countries in the context of economic globalization. Using the ready-made garments’ (RMG) industry in Bangladesh as a case study, challenges and key issues relating to CSR are highlighted.Design/methodology/approach– The paper draws from the review of existing literature, and the content analysis of two leading newspapers in Bangladesh for a period of one year (July 2012-June 2013) to identify the key and contemporary issues related to CSR in the RMG industry.Findings– Findings identify the contemporary issues of concerns associated with CSR in the RMG industry, relating them to the debate on the applicability of Carroll’s CSR pyramid to developing countries. The findings suggest that non-compliance of CSR in labour-intensive industries is a function of the nature of economic globalization. The need for a stakeholder approach towards CSR for the profitability and sustainability of this industry is also highlighted.Practical implications– This paper makes contributions to two different but important interrelated discourses on CSR and economic globalization. It also provides insights into the complexity involved in CSR in labour-based export industries in developing countries and acts as a springboard for further research.Originality/value– The paper is the first to look at all major issues of concern regarding CSR in the RMG industry in Bangladesh. As Bangladesh is an exemplar of developing countries and RMG is a typical starter industry, the findings are generalizable to similar industries in other developing countries.
Developing the ecological balance sheet for agricultural sustainability
Authors: Ogilvy Sue 
Published: April 2015

Purpose– The purpose of this paper is to suggest a practical means of incorporating ecological capital into the framework of business entities. Investors and shareholders need to be informed of the viability and sustainability of their investments. Ecological (natural) capital risks are becoming more significant. Exposure to material risk from primary industry is a significant factor for primary processing, pharmaceutical, textile and the financial industry. A means of assessing the changes to ecological capital assets and their effect on inflows and outflows of economic benefit is important information for stakeholder communication.Design/methodology/approach– This paper synthesises a body of literature from accounting, ecological economics, ecosystem services, modelling, agriculture and ecology to propose a way to fill current gaps in the capability to account for ecological capital. It develops the idea of the ecological balance sheet (EBS) to enable application of familiar methods of managing built and financial capital to management of ecological assets (ecosystems that provide goods and services).Findings– The EBS is possible, practical and useful. A form of double-entry bookkeeping can be developed to allow accrual accounting principles to be applied to these assets. By using an EBS, an entity can improve its capability to increase inflows and avoid future outflows of economic benefit.Social implications– Although major efforts are under-way around the world to improve business impact on natural resources, these efforts have been unable to satisfactorily help individual businesses elucidate the practical economic and competitive advantages conferred by investment in ecological capital. This work provides a way for businesses to learn about what the impact of changes to ecological assets has on inflows and outflows of economic benefit to their enterprise and how to invest in ecological capital to reduce their enterprise’s material risk and create competitive advantage.Originality/value– No one has synthesised knowledge and practice across these disciplines into a practical approach. This approach is the first demonstration of how ecological assets can be managed in the same way as built capital by using proven practices of accounting.
Firm ownership and board characteristics
Authors: Muttakin Mohammad Badrul , Subramaniam Nava 
Published: April 2015

Purpose
– This paper aims to examine whether the extent and type of corporate social responsibility (CSR) disclosures made by Indian public listed companies are associated with firm ownership and board characteristics.

Design/methodology/approach
– Data analysis is based on the top 100 companies listed on the Bombay Stock Exchange (2007-2011) using a 17-item CSR disclosure measure.

Findings
– The extent of CSR disclosure is positively associated with foreign ownership, government ownership and board independence and negatively associated with CEO duality. Promoter ownership has a negligible effect on the extent of CSR disclosure. In terms of the type of CSR disclosure, community information increases with government ownership and board independence, while environmental information expands with foreign ownership and board independence. Information on employees/human resources has a positive association with foreign ownership but decreases with CEO duality. The amount of product and services information increases with promoter ownership, foreign ownership and board independence and CEO duality.

Practical implications
– Given the positive impact independent directors have on the extent of CSR disclosure, their role can be further strengthened in terms of overseeing quality of information disclosed. Stakeholders and regulators will need to develop greater awareness of firm CSR disclosure biases associated with ownership and more carefully scrutinize firm CSR activities that firms are “not” reporting on.

Originality/value
– Empirical evidence on the link between corporate governance and CSR disclosure from a developing nation context is limited. This paper provides much needed evidence in this area from India – one of the largest, rapidly developing economies in the world.
Environmental, social and governance disclosures in Europe
Authors: Camilleri Mark Anthony 
Published: April 2015

Purpose
– The purpose of this paper is to shed light on the European Union’s (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU’s member states are ratifying the EU Commission’s directives on ESG reporting by introducing intelligent, substantive and reflexive regulations.

Design/methodology/approach
– Following a review of EU publications and relevant theoretical underpinnings, this paper reports on the EU member states’ national policies for ESG reporting and disclosures.

Findings
– The EU has recently revised a number of tools and instruments for the reporting of financial and non-financial information, including the EU’s modernisation directive, the EU’s directive on the disclosure of non-financial and diversity information, the EU Energy Efficiency Directive, the European pollutant release and transfer register, the EU emission trading scheme, the integrated pollution prevention and control directive, among others.

Practical implications
– Although all member states are transposing these new EU directives, to date, there are no specific requirements in relation to the type of non-financial indicators that can be included in annual reports. Moreover, there is a need for further empirical evidence that analyse how these regulations may (or may not) affect government entities and big corporations.

Social implications
– Several EU countries are integrating reporting frameworks that require the engagement of relevant stakeholders (including shareholders) to foster a constructive environment that may lead to continuous improvements in ESG disclosures.

Originality/value
– EU countries are opting for a mix of voluntary and mandatory measures that improve ESG disclosures in their respective jurisdictions. This contribution indicates that there is scope for national governments to give further guidance to civil society and corporate business to comply with the latest EU developments in ESG reporting. When European entities respond to regulatory pressures, they are also addressing ESG and economic deficits for the benefit of all stakeholders.
Prevalence of scars and “mini‐scars”, and their impact on quality of life in Japanese patients with acne
Authors: Hayashi Nobukazu , Miyachi Yoshiki , Kawashima Makoto 
Published: April 2015

AbstractThere have been very few studies on the prevalence and severity of acne scars in Japanese patients. The aim of the present study was to investigate the prevalence of acne scars and their impact on the quality of life (QOL) in Japanese acne patients. Acne scars were classified as mini‐scars (atrophic scars of ≥0.5 and <2 mm in diameter) atrophic scars (≥2 mm in diameter), and hypertrophic scars. The severity of acne and acne scars were evaluated. The background of patients and theirQOLin relation to acne were assessed. Of 240 subjects, 218 (90.8%) had scars. All patients with scars had mini‐scars; 61.2% and 14.2% of 240 had atrophic scars and hypertrophic scars, respectively. Severe scarring was found in patients who had experienced severe acne symptoms, although 15.0% of patients with scars had experienced only mild acne symptoms. The total Dermatology Life Quality Index score was significantly higher in patients with scars than in patients without scars (5.9 ± 4.4 vs 4.2 ± 4.1). Almost all the patients had small atrophic scars with a diameter of 0.5 or more and less than 2 mm, which we have termed “mini‐scars”. Acne scars had a negative impact on patientQOL. Early initiation of treatment is recommended to avoid acne scars.
Increased large unstained cells value in varicella patients: A valuable parameter to aid rapid diagnosis of varicella infection
Authors: Shin Dongyun , Lee Min Seok , Kim Do Young , Lee Min‐Geol , Kim Dae Suk 
Published: April 2015

AbstractVaricella is a highly contagious infection caused by varicella zoster virus. Sometimes it is difficult to differentiate between other viral infections such as Kaposi's varicelliform eruption (KVE) and disseminated herpes zoster (HZ). The large unstained cells (LUC) value is a differential count parameter reported by routing hematology analysis. LUC have been studied previously, but never been reported in the context of varicella or in dermatological published work. The aim of this study was to compare the LUC values in varicella patients with that in KVE and disseminated HZ patients. Sixty‐nine varicella patients, 30 KVE patients and 11 disseminated HZ patients were included in this retrospective study. All data were analyzed using SPSS version 17.0 or GraphPad Prism version 5.0. The mean percentage of LUC (%LUC) in varicella patients was higher than the upper limit of normal reference range and it was increased compared to %LUC of both KVE (P < 0.0001) and disseminated HZ (P = 0.0051) patients. %LUC of varicella patients significantly decreased with clinical improvements (P = 0.0017). %LUC was significantly increased in varicella patients and corresponded with clinical improvements. Patients with %LUC of 3.55 or more favor the diagnosis of varicella over both KVE and disseminated HZ with 71.01% sensitivity and 84.44% specificity. We suggest that %LUC can assist in making a precise diagnosis of varicella in confusing cases.
Recent progress in studies of miRNA and skin diseases
Authors: Jinnin Masatoshi 
Published: April 2015

AbstractmiRNA is a family of small non‐coding RNA that consists of 22 nucleotides on average. miRNA are implicated in various cellular activities such as cell proliferation or migration via the modulation of gene expression, and also are linked to the pathogenesis of human diseases. This paper reviews recent research progress about the contribution of miRNA to the pathogenesis of various skin diseases, and possible application of miRNA as the disease markers in each disease. For example, downregulated miR‐424‐5p in psoriatic skin causes the overexpression of MEK1 and cyclin E1 in psoriatic keratinocytes, resulting in the keratinocyte overgrowth and hyperproliferation seen in the disease. Although there was no significant difference in the serum miR‐424‐5p levels between psoriasis patients and healthy controls, serum miR‐1266‐5p levels were significantly upregulated in psoriasis patients, and showed weak and inverse correlation with disease activity. Furthermore, combination of serum levels of miR‐146a‐5p and ‐203a‐3p was more reliable to distinguish psoriasis patients and normal subjects, than each miRNA alone. Hair shaft miR‐424‐5p levels were significantly higher in psoriasis patients than normal subjects, while hair root miR‐19a‐3p levels in psoriasis patients were inversely correlated with the duration between symptom onset and the first visit to the hospital. Future researches of miRNA will enable the advances of their clinical applications including the clarification of pathogenesis, disease markers and novel treatments.
Digestive capacity predicts diet diversity in Neotropical frugivorous bats
Authors: Saldaña‐Vázquez Romeo A. , Ruiz‐Sanchez Eduardo , Herrera‐Alsina Leonel , Schondube Jorge E. 
Published: April 2015

Summary

Predicting the diet diversity of animals is important to basic and applied ecology. Knowledge of diet diversity in animals helps us understand niche partitioning, functional diversity and ecosystem services such as pollination, pest control and seed dispersal.

There is a negative relationship between the length of the digestive tract and diet diversity in animals; however, the role of digestive physiology in determining diet diversity has been ignored. This is especially important in vertebrates with powered flight because, unlike non‐flying vertebrates, they have limitations that may constrain gut size.

Here, we evaluate the relationship between digestive capacity and diet diversity in Carollinae and Stenodermatinae frugivorous bats. These bats disperse the seeds of plants that are key to Neotropical forest regeneration.

Our results show that digestive capacity is a good predictor of diet diversity in Carollinae and Stenodermatinae frugivorous bats (R2 = 0·77).

Surprisingly, the most phylogenetically closely related species were not similar in their digestive capacity or diet diversity. The lack of a phylogenetic signal for the traits evaluated implies differences in digestive physiology and diet in closely related species.

Our results highlight the predictive usefulness of digestive physiology for understanding the feeding ecology of animals.
Tropical montane vegetation dynamics near the upper cloud belt strongly associated with a shifting ITCZ and fire
Authors: Crausbay Shelley D. , Martin Patrick H. , Kelly Eugene F. 
Published: April 2015

Summary

Tropical montane forests house unusual and diverse biota and are considered highly vulnerable to climate change, particularly near the trade wind inversion (TWI) – the upper end of the cloud belt that defines tropical montane cloud forest (TMCF). The upper cloud belt has two possible futures: one hypothesis postulates a ‘lifting cloud base’, raising both the upper and lower ends of the cloud belt; the other expects the upper end of the cloud belt will change independently, with a ‘shifting TWI’.

We used a ˜5900‐year‐long palaeorecord of vegetation and fire from a small forest hollow at 2455 m in the Cordillera Central, Dominican Republic. The site sits near the upper limit of TMCF taxa and the TWI and allows us to evaluate the relationship between vegetation dynamics and two potential drivers of TWI elevation – the Intertropical Convergence Zone (ITCZ) and the El Niño/Southern Oscillation (ENSO).

Vegetation changed from cloud forest (˜5900–5500 cal. years BP) to alpine grassland (˜4300–1300 cal. years BP), to pine savanna (˜1300–600 cal. years BP) and finally to closed pine forest (after ˜600 cal. years BP). Habitat distribution models for TMCF and pine forest taxa show that these state changes were strongly associated with position of the ITCZ (cloud forest xR2 = 0.63; pine forest xR2 = 0.53), providing support for the shifting TWI hypothesis.

We find a negative relationship between fire and TMCF and a hump‐shaped relationship between fire activity and pine.

Synthesis. Shifts up‐ and downslope of the upper limit of the cloud belt over the last 5900 years produced major vegetation changes. Fire also played a significant role, in particular when pine occupied the site after ˜1300 years ago and from 1965 AD when fire suppression led to a rapid return of cloud forest taxa. Our results strongly suggest that latitudinal shifts in the ITCZ position have controlled the upper limit of cloud forest in the Caribbean and understanding how the ITCZ will respond to climate change will be critical for tropical montane conservation strategies.