bluuebunny/crossref_metadata_2025_split huggingface dataset:
Corporate frauds in India – perceptions and emerging issues
Authors: Gupta P. K. , Gupta Sanjeev 
Published: January 2015

Purpose– The purpose of this paper is to examine the nature and perception of corporate frauds in India and their consequences in the business and economic systems, and it highlights the emerging issues so that existing legal and regulatory obligations can be redefined and structured.Design/methodology/approach– An exploratory research was conducted through a combined mode of literature review; case studies; structured questionnaires from 346 sample companies; and 43 interviews with the corporate professionals, management, investors, government offices and authorities having wide experience.Findings– It was found that the regulatory system is weak, and there is dire need to redefine the role of auditors. Coordination among different regulatory authorities is poor, and after every scam, there is a blame game. Reporting of fraud and publication of fraud prevention policy are missing. Banks and financial institutions are ineffective on due diligence, and there is a lack of professionalism on the board and other executive levels in companies.Research limitations/implications– This study assumes that fraud could be mitigated by proactive and conscious action by auditors, and corporate executives are willing to avoid perpetrating financial fraud despite pressures from investors, government securities regulators and exogenous market fluctuations. The authors relied on the honesty of the respondents during the sample collection and recorded semi-structured interviews. A minimum level of five years’ work experience relative to preventing, detecting or investigating fraud has been considered a valid determinant in selecting the purposive sample.Practical implications– The study suggests mandatory publication of fraud prevention policy; constitution of special purpose corporate offence wing; recognition to companies for improved corporate governance; true adoption of International Financial Reporting Standards; due diligence by banks and financial institutions; compulsory appointment of professionals by shareholders and fixation of responsibility on independent professionals; intellectualisation of audit committee; and more powers to the regulators, especially Securities and Exchange Board of India.Social implications– Prevention of corporate frauds reduces anxiety, improves corporate image and builds up confidence of the investors, which is essential for resource channelling in financial markets.Originality/value– The research work is based on a thorough analysis of regulatory framework and fraud case studies and primary data collected from companies, banks and other government and developmental institutions.
Management models for international cybercrime
Authors: Smith G. Stevenson 
Published: January 2015

Purpose
– The purpose of this paper is to identify how the management structure of cybercriminals has changed and will continue to be revised in the future as their criminal business models are modified. In the early days of hacktivism, a distinction was made between a “hacker” and a “cracker”. The hacker was considered someone who was interested in the vulnerabilities in a computer system, but they were not out to exploit these vulnerabilities for illicit gains. Today, this is no longer true, as loosely coordinated gangs of computer hackers exploit vulnerabilities of financial institutions and the public to steal and transfer money across borders without difficulty.

Design/methodology/approach
– The paper reviews legal cases dealing with the computer theft of assets from financial institutions and individuals. The focus is on external exploits of hackers not on employee’s theft of assets. It explores the management structure used by cybercriminals who have been caught and prosecuted by legal authorities in the USA and other countries. The paper discusses how this management structure has evolved from older traditional crime business models based on “family” relationships to morphing criminal gangs based in Russia, the Ukraine and other locations almost untouchable by the US legal authorities. These new criminal networks are based on knowledge relationships and quickly disappearing network connections. The paper concludes with a discussion regarding the management structure cybercriminals will follow in the future, as they continue their criminal activities.

Findings
– The study provides indications of a trend toward more complex management and organizational structures among cybergangs.

Originality/value
– Although there are many annual studies identifying the growth of cybercrime and the types of attacks being made, but there is not even a single study that shows how the cybercrime business model has changed over the past 20 years. From that perspective, the paper provides information of a changing and more effective business model for cyberattacks.
Applying criminological theory to academic fraud
Authors: Walker Nicholas , Holtfreter Kristy 
Published: January 2015

Purpose– This paper aims to examine academic dishonesty and research misconduct, two forms of academic fraud, and provides suggestions for future research informed by criminological theory.Design/methodology/approach– After reviewing prior literature, this paper outlines four general criminological theories that can explain academic fraud.Findings– While criminological theory has been applied to some studies of academic dishonesty, research misconduct has rarely been examined within a broader theoretical context.Practical implications– This paper provides a blueprint for future theoretically informed analyses of academic fraud.Originality/value– This paper represents a unique attempt to apply general criminological theories to diverse forms of fraud in higher education settings.
How do family ownership and founder management affect capital structure decisions and adjustment of SMEs?
Authors: Burgstaller Johann , Wagner Eva 
Published: January 2015

Purpose– The purpose of this paper s to study the financing behavior of family firms (FF), as these differ from their small- and medium-sized enterprise (SME) counterparts in their capital structure decision, mainly due to an increased risk aversion and the desire to maintain control over the firm.Design/methodology/approach– A sample of 470 SMEs from a bank-based environment is examined for the period of 2005-2010. A dynamic panel data model is utilized to assess both the role of several capital structure determinants and the target-adjusting behavior for different subsamples of firms.Findings– The results show that FF, whether controlled by founders or not, are relatively more leveraged. The aim to maintain long-term control and limited financing options and other factors seem crucial to the observed differences in leverage and dominate risk considerations associated with higher debt. Presumed differences in agency costs across generations do not drive capital structure decisions, as overall leverage does not differ between founder- and descendant-controlled family firms (FCFF and DCFF, respectively). Firms with a founder-chief executive officer (CEO), however, adjust faster to deviations from a target debt ratio. The effects of many proposed capital structure determinants differ across firm types, but are highly consistent with predictions from the pecking order theory.Practical implications– Based on the results of this study, we suggest policy-makers in bank-based economies like Austria to strongly focus on mechanisms that facilitate the access to bank debt to ensure adequate allocation of finances to SMEs. This is especially important to stimulate growth and further innovation for the dominant group of FF, as they rely on debt the most to maintain family control.Originality/value– This paper makes a novel contribution to the literature, as it combines an analysis of the capital structure of non-listed family firms (NFF) in a bank-based economy, the respective role of founder management, the dynamic adjustment to a presumed debt target and joint tests of capital structure theories.
Knowledge management enterprise and RFID systems
Authors: Reyes Pedro M. , Worthington William J. , Collins Jamie D. 
Published: January 2015

Purpose– The purpose of this study is to explore the investment of supply chain technology-to-performance path relationship through the lens of the resource-based view (RBV) as illuminated by the organizational learning literature.Design/methodology/approach– This study surveyed top-level managers who are registered members of the Council of Supply Chain Management Professionals.Findings– Using factor analysis and OLS regression on 300+ supply chain professionals, this study confirms that investments in both enterprise- and radio frequency identification (RFID)-specific knowledge management (KM) tools yield substantial benefits to the firm’s knowledge management system (KMS) which is the dependent path to higher supply chain performance.Research limitations/implications– This sample was taken with supply chain professionals who are more likely to value supply chain investments as part of their responsibility.Practical implications– The authors believe that the empirical study on supply chain investment from a resource-based perspective will contribute to the ongoing RBV theoretical discussions while providing insights for practitioners in the realm of supply chain investment.Originality/value– Every investment in supply technology should be driven by an understanding of the inextricably inter-connectedness of knowledge management capabilities and the firm’s ability to effectively implement its corporate strategies. By emphasizing the inter-connection between knowledge management and supply chain technology investments, firms improve their potential for developing a competitive advantage.
Identity after death: how legacy organizational identity and death form each other
Authors: Gerstrøm Anna 
Published: January 2015

Purpose– The purpose of this paper is to explore how legacy organizational identity and death relate to each other and, thereby, contribute to closing the gap in knowledge on organizational identity constructions in times of death.Design/methodology/approach– The paper opted for an exploratory study relying on primary data from in-depth narrative interviews with 20 organizational members of a bank that went bankrupt. The primary data, as well as documents like websites, newspapers, magazines, booklets, minutes, and reports, were complemented by secondary interviews with other members of the financial industry.Findings– The paper finds that members of a dead organization construct a bankruptcy narrative that is also a legacy organizational identity narrative including a legacy organizational identity transformation and several identities that have positive and negative aspects and are conflicting but integrated into a coherent narrative. Furthermore, the paper provides empirical insights on how members of a dead organization draw upon their legacy organizational identity to justify their (lack of) past interpretations and responses to an unfolding bankruptcy. Finally, it provides empirical evidence on ways that legacy organizational identity from a dead organization play a substantial role in a living organization.Research limitations/implications– Because of the chosen research approach, the research results may lack generalizability.Practical implications– The paper holds insight that can help practitioners understand members of a dying organization – including the ways they come to form and perform in a new organizational context; an understanding that is a prerequisite for helping and supporting these members in coming to perform satisfyingly in the new organization.Originality/value– This paper addresses an apparent gap in the literature on identity and death; exploring identity narratives in a bankrupted bank, the paper considers constructions of legacy organizational identities in times of disruptive death.
A framework for measuring student and staff satisfaction with university campus facilities
Authors: Kärnä Sami , Julin Päivi 
Published: January 2015

Purpose
– The purpose of the study is to evaluate and discuss the extent of the satisfaction as perceived by the students and staff towards university facilities and services in two campuses in Finland. The aim is to analyse which facility-related factors have the greatest impacts on students’ and staff’s overall satisfaction.

Design/methodology/approach
– The extensive survey was conducted to investigate how the university students and staff assess the university campus and facility services. A framework was developed to prioritise the satisfaction factors towards the facilities in two campuses in the both groups. The study was executed with the statistical assessment method, which combines each question’s mean value and how it affects overall satisfaction.

Findings
– The findings show that there are differences in the main features of the satisfaction as assessed by the groups and between the two campuses. Student satisfaction consist of factors related to comfortable learning environment, where public spaces and campus accessibility play vital roles. Staff satisfaction can be characterised as a comprehensive campus experience and where laboratory and teaching facilities create value to the staff. In general, results show that the factors related to the research and teaching spaces have the greatest impacts on the overall satisfaction in the both groups. The improvement of the quality of these spaces will then directly assist staff and students in achieving their objectives.

Practical implications
– The measurement method developed in the study helps campus facilities’ management to prioritise satisfaction factors and identify the areas of the quality improvements. This information can be used widely, for instance, in the campus development, facilities management and improvement of the university services.

Originality/value
– The framework analyses which factors of the facilities have the greatest impacts on the overall satisfaction as perceived by the students and staff. The outcome of the study will improve the knowledge of which aspects of the facilities created value to the universities’ core functions.
Point‐spread functions for interferometric imaging
Authors: van der Neut Joost , Wapenaar Kees 
Published: January 2015

ABSTRACTInterferometric redatuming is a data‐driven method to transform seismic responses with sources at one level and receivers at a deeper level into virtual reflection data with both sources and receivers at the deeper level. Although this method has traditionally been applied by cross‐correlation, accurate redatuming through a heterogeneous overburden requires solving a multidimensional deconvolution problem. Input data can be obtained either by direct observation (for instance in a horizontal borehole), by modelling or by a novel iterative scheme that is currently being developed. The output of interferometric redatuming can be used for imaging below the redatuming level, resulting in a so‐called interferometric image. Internal multiples from above the redatuming level are eliminated during this process. In the past, we introduced point‐spread functions for interferometric redatuming by cross‐correlation. These point‐spread functions quantify distortions in the redatumed data, caused by internal multiple reflections in the overburden. In this paper, we define point‐spread functions for interferometric imaging to quantify these distortions in the image domain. These point‐spread functions are similar to conventional resolution functions for seismic migration but they contain additional information on the internal multiples in the overburden and they are partly data‐driven. We show how these point‐spread functions can be visualized to diagnose image defocusing and artefacts. Finally, we illustrate how point‐spread functions can also be defined for interferometric imaging with passive noise sources in the subsurface or with simultaneous‐source acquisition at the surface.
Towards an integrated understanding of the consequences of fungus domestication on the fungus‐growing termite gut microbiota
Authors: Poulsen Michael 
Published: January 2015

SummaryApproximately 30 million years ago (MYA), the subfamily of higher termitesMacrotermitinae domesticated a fungus,Termitomyces, as the main plant decomposer and food source for the termite host. The origin of fungiculture shifted the composition of the termite gut microbiota, and some of the functional implications of this shift have recently been established. I review reports on the composition of theMacrotermitinae gut microbiota, evidence for a subfamily core gut microbiota, and the first insight into functional complementarity between fungal and gut symbionts. In addition, I argue that we need to explore the capacities of all members of the symbiotic communities, including better solidifyingTermitomycesrole(s) in order to understand putative complementary gut bacterial contributions. Approaches that integrate natural history and sequencing data to elucidate symbiont functions will be powerful, particularly if executed in comparative analyses across the well‐established congruent termite–fungus phylogenies. This will allow for testing if gut communities have evolved in parallel with their hosts, with implications for our general understanding of the evolution of gut symbiont communities with hosts.
Hydrogen export from intertidal cyanobacterial mats: sources, fluxes and the influence of community composition
Authors: Hoffmann Dörte , Maldonado Juan , Wojciechowski Martin F. , Garcia‐Pichel Ferran 
Published: January 2015

SummaryMicrobial mats from marine intertidal settings have been reported to release significant quantities of H2, in a unique trait among other mats and microbial communities. However, the H2 source and ecophysiological mechanisms that enable its export are not well understood. We examined H2 accumulation and export in three types of greenhouse‐reared mats, from the intertidal region of Guerrero Negro, Mexico, and kept under natural light–dark conditions and wetting and drying cycles simulating low‐, mid‐ and high‐tidal height periodicity. All mats released H2 reproducibly and sustainably for 1.5 years. Net H2 export took place in a pulsed daily manner, starting after dusk, and waning in the morning, as photosynthesis resumed. Mid‐ and low‐tidal mats developed high concentrations, capable of sustaining export fluxes that represented 2–4% of the water split through primary productivity. Neither N2 fixation nor direct photolytic hydrogenogenesis was significant to this H2 export, which was fermentative in origin, variable among mats, originating from cyanobacterial photosynthate. Analyses of community composition by pyrosequencing of 16S rRNA and hoxH genes indicate that filamentous non‐heterocystous cyanobacteria (e.g. Lyngbya, Microcoleus) were important in the process of H2 export, as was the relatively low abundance and activity of methanogens and sulfate reducers.
Primary succession ofBistorta vivipara(L.)Delabre (Polygonaceae) root‐associated fungi mirrors plant succession in two glacial chronosequences
Authors: Davey Marie , Blaalid Rakel , Vik Unni , Carlsen Tor , Kauserud Håvard , Eidesen Pernille B. 
Published: January 2015

SummaryGlacier chronosequences are important sites for primary succession studies and have yielded well‐defined primary succession models for plants that identify environmental resistance as an important determinant of the successional trajectory. Whether plant‐associated fungal communities follow those same successional trajectories and also respond to environmental resistance is an open question. In this study, 454 amplicon pyrosequencing was used to compare the root‐associated fungal communities of the ectomycorrhizal (ECM) herbBistorta viviparaalong two primary succession gradients with different environmental resistance (alpine versus arctic) and different successional trajectories in the vascular plant communities (directional replacement versus directional non‐replacement). At both sites, the root‐associated fungal communities were dominated byECMbasidiomycetes and community composition shifted with increasing time since deglaciation. However, the fungal community's successional trajectory mirrored the pattern observed in the surrounding plant community at both sites: the alpine site displayed a directional‐replacement successional trajectory, and the arctic site displayed a directional‐non‐replacement successional trajectory. This suggests that, like in plant communities, environmental resistance is key in determining succession patterns in root‐associated fungi. The need for further replicated study, including in other host species, is emphasized.
Methane‐derived carbon flow through microbial communities in arctic lake sediments
Authors: He Ruo , Wooller Matthew J. , Pohlman John W. , Tiedje James M. , Leigh Mary Beth 
Published: January 2015

SummaryAerobic methane (CH4) oxidation mitigates CH4 release and is a significant pathway for carbon and energy flow into aquatic food webs. Arctic lakes are responsible for an increasing proportion of global CH4 emissions, but CH4 assimilation into the aquatic food web in arctic lakes is poorly understood. Using stable isotope probing (SIP) based on phospholipid fatty acids (PLFA‐SIP) and DNA (DNA‐SIP), we tracked carbon flow quantitatively from CH4 into sediment microorganisms from an arctic lake with an active CH4 seepage. When 0.025 mmol CH4 g−1 wet sediment was oxidized, approximately 15.8–32.8% of the CH4‐derived carbon had been incorporated into microorganisms. This CH4‐derived carbon equated to up to 5.7% of total primary production estimates for Alaskan arctic lakes. Type I methanotrophs, including Methylomonas, Methylobacter and unclassified Methylococcaceae, were most active at CH4 oxidation in this arctic lake. With increasing distance from the active CH4 seepage, a greater diversity of bacteria incorporated CH4‐derived carbon. Actinomycetes were the most quantitatively important microorganisms involved in secondary feeding on CH4‐derived carbon. These results showed that CH4 flows through methanotrophs into the broader microbial community and that type I methanotrophs, methylotrophs and actinomycetes are important organisms involved in using CH4‐derived carbon in arctic freshwater ecosystems.
Processing of cell‐surface signalling anti‐sigma factors prior to signal recognition is a conserved autoproteolytic mechanism that produces two functional domains
Authors: Bastiaansen Karlijn C. , Otero‐Asman Joaquín R. , Luirink Joen , Bitter Wilbert , Llamas María A. 
Published: January 2015

SummaryCell‐surface signalling (CSS) enables Gram‐negative bacteria to transduce an environmental signal into a cytosolic response. This regulatory cascade involves an outer membrane receptor that transmits the signal to an anti‐sigma factor in the cytoplasmic membrane, allowing the activation of an extracytoplasmic function (ECF) sigma factor. Recent studies have demonstrated that RseP‐mediated proteolysis of the anti‐sigma factors is key to σECF activation. Using the Pseudomonas aeruginosa FoxR anti‐sigma factor, we show here that RseP is responsible for the generation of an N‐terminal tail that likely contains pro‐sigma activity. Furthermore, it has been reported previously that this anti‐sigma factor is processed in two separate domains prior to signal recognition. Here, we demonstrate that this process is common in these types of proteins and that the processing event is probably due to autoproteolytic activity. The resulting domains interact and function together to transduce the CSS signal. However, our results also indicate that this processing event is not essential for activity. In fact, we have identified functional CSS anti‐sigma factors that are not cleaved prior to signal perception. Together, our results indicate that CSS regulation can occur through both complete and initially processed anti‐sigma factors.