bluuebunny/crossref_metadata_2025_split huggingface dataset:
The changing role of management accounting in the transition from a family business to a non‐family business
Authors: Hiebl Martin R.W. , Feldbauer‐Durstmüller Birgit , Duller Christine 
Published: May 2013

PurposeThe purpose of the present paper is to investigate whether the transition from a family business to a non‐family business affects the institutionalisation of management accounting.Design/methodology/approachThis paper is based on an online survey among all large and medium‐sized Austrian firms. Univariate and multivariate statistical analyses were used to test the impact of the level of family influence on aspects of the institutionalisation of management accounting. Firm size is included as the main control variable.FindingsA lower level of influence from the controlling family was found to be correlated with the institutionalisation and intensification of management accounting in medium‐sized firms. For large firms, such a linear relationship could not be drawn. The level of education of management accountants was inversely correlated with the level of family influence in both large and medium‐sized firms.Research limitations/implicationsFurther research into the reasons, underlying drivers and inter‐organisational promoters of management accounting change in family businesses is needed. Furthermore, the organisational impacts of the transition from family businesses to non‐family businesses deserve further investigation.Originality/valueA framework for assessing the organisational effects of the transition from family businesses to non‐family businesses is provided. The empirical results on the impact of the transition on the institutionalisation of management accounting are presented. The level of family influence was found to act as a significant contextual factor for the organisation of management accounting in medium‐sized firms.
The development of MCS packages – balancing constituents' demands
Authors: Strauss Erik R. , Nevries Pascal , Weber Juergen 
Published: May 2013

PurposeThis study aims to consider how emerging management control systems (MCS) form the MCS package of start‐up firms. Based on institutional theory, the authors aim to better understand reasons for introducing MCS and the reciprocity between the parts of the firm's overall MCS package.Design/methodology/approachThe authors apply a qualitative cross‐sectional field study approach involving 74 interviews with key stakeholders in 20 young start‐up firms with venture capital financing. Interview data are fully transcribed, analysed, checked, and triangulated.FindingsThe results uncover the main constituents of start‐up firms in three different institutional fields (nascent, start‐up, post start‐up), which substantially impact on the introduction of new MCS and the subsequent MCS packages. The introduction of formal MCS seems to be divided into different phases.Research limitations/implicationsThis study is subject to the limitations of case‐based research. Moreover, the theoretical underpinning of institutional theory potentially underestimates the influence of agency on social behaviour and structures.Practical implicationsThe study highlights the major drivers of establishing a set of control systems through which the interests of different stakeholders are aligned. A multitude of concrete examples of managing controls are given, including reasons for their introduction and their effects.Originality/valueThis paper sheds light on the introduction of MCS in young firms. This complements prior research, which has almost exclusively focused on MCS in more mature and established firms. Moreover, the authors deepen prior insights that are primarily focused on isolated formal components of MCS, by understanding MCS as a package.
Working together: community and university partnerships
Authors: Hillier Yvonne 
Published: May 2013

PurposeThe purpose of this paper is to examine how government policy has encouraged universities and their community group partnerships to work together through the relationship between the University of Brighton and members of community groups in Hastings who are researching recent educational regeneration in the town. It identifies lessons learnt from engaging community members with such research.Design/methodology/approachThe University of Brighton in Hastings was set up to be a catalyst for change in one of the most deprived coastal towns in the country. The Coastal Regeneration Research Centre (CRRC) was created in 2008 to undertake a research‐led programme within, and focused upon, the community and has established a track record of research and engagement in this community. Research projects have been supported by the Higher Education Funding Council for England (HEFCE), East Sussex County Council (ESCC) and Hastings Borough Council (HBC) and the Ore Valley Forum.FindingsThe relationship between the University and its partners is exemplified through an example of a pilot project examining use of a children's centre in Hastings. This research draws upon work by Turning Point, a charity engaged primarily with social care which engages users within the community to become involved in research into the needs of their peers. Turning Point's successful approach was subsequently adopted in the pilot project examining how parents of pre‐school children engage with a children's community centre in a deprived area of Hastings. The pilot project involved two experienced parent researchers supporting six parent volunteers in their interviews with local parents of young children who engage to varying degrees with the local children's centre.Originality/valueThis paper examines how government policy has encouraged universities and their community group partnerships to work together to research recent educational regeneration in Hastings. It identifies lessons learnt from engaging community members with such research.
Development of productivity‐based estimating tool for energy and air emissions from earthwork construction activities
Authors: Hajji Apif M. , Lewis Phil 
Published: May 2013

PurposeThis paper aims to present the framework for a model that can be used to estimate the production rate, activity duration, total fuel use, and total pollutants emissions from earthwork activities. A case study and sensitivity analysis for an excavator performing excavations are presented.Design/methodology/approachThe tool is developed by combining the multiple linear regressions (MLR) approach for modeling the productivity with the EPA's NONROAD model. The excavator data were selected to build the productivity model, and emission factors of all type of pollutants from NONROAD model were used to estimate the total fuel use and emissions.FindingsResults indicate that the excavator productivity model had high precision and accuracy, low bias, with trench depth and bucket size are in the model, it can explain 92 per cent variability of productivity rate data, and can be used as the basis for estimating the fuel quantities that will be required and the total expected pollutant emissions for the project.Practical implicationsThe estimating tool proposed in this paper will be an effective means for assessing the fuel consumptions and air emissions of earthwork activities and will allow equipment owners or fleet managers, policy makers, and project stakeholders to evaluate their construction projects. The tool will help the contractors to estimate the fuel quantities and pollutant emissions, which would be valuable information for a preliminary environmental assessment of the project.Originality/valueAlthough there are already methods and models for estimating productivity rate and emissions for heavy duty diesel (HDD) construction equipment, there currently is not a means for doing all of these at once.
Interpretation of tensor gravity data using an adaptive tilt angle method
Authors: Salem Ahmed , Masterton Sheona , Campbell Simon , Fairhead J. Derek , Dickinson Jade , Murphy Colm 
Published: May 2013

ABSTRACTFull Tensor Gravity Gradiometry (FTG) data are routinely used in exploration programmes to evaluate and explore geological complexities hosting hydrocarbon and mineral resources. FTG data are typically used to map a host structure and locate target responses of interest using a myriad of imaging techniques. Identified anomalies of interest are then examined using 2D and 3D forward and inverse modelling methods for depth estimation. However, such methods tend to be time consuming and reliant on an independent constraint for clarification. This paper presents a semi‐automatic method to interpret FTG data using an adaptive tilt angle approach. The present method uses only the three vertical tensor components of the FTG data (Tzx, Tzy and Tzz) with a scale value that is related to the nature of the source (point anomaly or linear anomaly). With this adaptation, it is possible to estimate the location and depth of simple buried gravity sources such as point masses, line masses and vertical and horizontal thin sheets, provided that these sources exist in isolation and that the FTG data have been sufficiently filtered to minimize the influence of noise. Computation times are fast, producing plausible results of single solution depth estimates that relate directly to anomalies. For thick sheets, the method can resolve the thickness of these layers assuming the depth to the top is known from drilling or other independent geophysical data. We demonstrate the practical utility of the method using examples of FTG data acquired over the Vinton Salt Dome, Louisiana, USA and basalt flows in the Faeroe‐Shetland Basin, UK. A major benefit of the method is the ability to quickly construct depth maps. Such results are used to produce best estimate initial depth to source maps that can act as initial models for any detailed quantitative modelling exercises using 2D/3D forward/inverse modelling techniques.
Sudden Unexpected Death due to Hemophagocytic Lymphohistiocytosis Syndrome
Authors: Chute Dennis J. , Rawley James , Cox John , Bready Robert J. 
Published: May 2013

AbstractThe hemophagocytic lymphohistiocytosis (HLH) syndrome is a hyperimmune disorder characterized by lymphohistiocytic infiltrations, elevated cytokine levels in the blood, macrophage activation, and hemophagocytosis, frequently presenting with a febrile septic picture. This unusual disease is more common in infancy and childhood than adulthood. It is classified as primary or familial when a genetic defect is identified and secondary or acquired when triggered by certain infections, autoimmune disorders, or malignancies. If or when such patients expire, they typically do so within a hospital or under a physician's care and so such cases rarely come to the attention of forensic pathologists. We report on the unexpected deaths of two hospitalized adult cases of HLH brought to autopsy without a premortem diagnosis. Postmortem examination demonstrated marked hepatosplenomegaly and lymphadenopathy in association with hemophagocytosis. Although very uncommon HLH must be considered in infants, children, or adults who die unexpectedly with an undiagnosed septic presentation.
Butalbital and Driving Impairment
Authors: Yeakel Jillian K. , Logan Barry K. 
Published: May 2013

AbstractButalbital (Fiorinal®), used in the treatment of migraines and muscle pain, is the most commonly encountered barbiturate in impaired driving cases. It has central nervous system (CNS) depressant properties, including sedation, drowsiness, and feelings of intoxication, which can contribute to driving impairment. Twenty‐six driving under the influence cases are reviewed including results from field sobriety tests and toxicology testing. Blood samples were screened using enzyme multiplied immunoassay technique immunoassay, and the presence of butalbital was confirmed and quantified using gas chromatography/mass spectrometry, gas chromatography with flame ionization detection, or gas chromatography nitrogen/phosphorus detection. Butalbital concentrations ranged from 1.0 to 30.2 mg/L, with a mean and median of 16.0 mg/L. General impairment indicators in these cases included horizontal and vertical nystagmus, lack of convergence, poor motor coordination, and balance and speech problems, which are common to CNS depressant intoxication, similar to that associated with alcohol. These findings indicate the importance of toxicological testing for butalbital in cases where CNS depressants are indicated.
Variability in the Blood/Breath Alcohol Ratio and Implications for Evidentiary Purposes
Authors: Jaffe Dena H. , Siman‐Tov Maya , Gopher Asher , Peleg Kobi 
Published: May 2013

AbstractThe breath analyzer is an indispensable tool for identifying alcohol levels among drivers. While numerous studies have shown high correlations between blood and breath alcohol concentrations, most are limited by the study design. This study seeks to assess this relationship by minimizing potential measurement bias, document time from alcohol consumption to testing, and adjusting for potential confounders. A blinded study was performed using conditions closely resembling those in the field. The Draeger 7110 MKIII IL breath analyzer was used to assess breath alcohol concentrations (BrAC). Participants were 61 healthy volunteers aged 21–37 years with body mass index ≤30 and no history of alcoholism. A total of 242 valid blood/breath tests were performed in four test sets. The study results showed a high correlation coefficient between BrAC and blood alcohol concentration (BAC) levels (r = 0.983) with high sensitivity (97%) and specificity (93%). This strong association between the breath analyzer and BAC persisted even after adjustment for various stages of alcohol absorption. These results illustrate the high diagnostic sensitivity of the breath analyzer in field‐tested conditions.
Survival of transplanted nests of the red wood antFormica aquilonia(Hymenoptera: Formicidae): The effects of intraspecific competition and forest clear‐cutting
Authors: Sorvari Jouni , Huhta Esa , Hakkarainen Harri 
Published: May 2013

AbstractThe fitness and survival of ant colonies depend on the resources near their nests. These resources may be limited due to poor habitat quality or by intra‐ and interspecific competitions, which in extreme cases may cause the ant colony to perish. We tested the effect of intraspecific competition and habitat degradation (forest clear‐cutting) on colony survival by transplanting 26 nests of the red wood ant (Formica aquiloniaYarrow, 1955) in 26 different forest areas that contained 0–11 conspecific alien nests per hectare.F. aquiloniais highly dependent on canopy‐dwelling aphids, thus the removal of trees should cause food limitation. During the course of the 4‐year experiment, 9 of the forests were partially clear‐cut. We found that while forest clear‐cutting significantly decreased the colonies’ survival, intraspecific competition did not. As a highly polygynous and polydomous species,F. aquiloniaseems to tolerate the presence of alien conspecific colonies to a certain extent.
Phylogenetic relationships of the Australian Oligo–Miocene ratite Emuarius gidju Casuariidae
Authors: WORTHY Trevor H. , HAND Suzanne J. , ARCHER Michael 
Published: May 2013

AbstractIn Australia, ratites (Aves: Palaeognathae) are represented in the extant fauna by the family Casuariidae with 1 species of emu Dromaius novaehollandiae and 1 cassowary Casuarius casuarius. The Australian fossil record reveals no other extinct ratite families but there are a number of other casuariid species. Most significant of these, due to its Oligo–Miocene age and because it is known from abundant material, is Emuarius gidju. Here, we describe additional material and confirm that the taxon had a temporal range of Late Oligocene to Middle Miocene (approximately 24–15 Ma). We reveal new morphological details, including notably that the species had relatively much smaller eyes than D. novaehollandiae, in addition to a less well‐developed cursorial ability, as inferred from its pelvic limb. In these respects, Emuarius is similar to Casuarius and suggest that it was adapted to denser vegetation than the open woodlands and grasslands that characterise much of Australia today and to which D. novaehollandiae, with its large eyes and enhanced cursorial ability, is strongly adapted. Emuarius was compared to and found to be distinct from the poorly provenanced Australian fossil species C. lydekkeri. We conducted a phylogenetic analysis of morphological data that robustly shows that E. gidju is the sister taxon of Dromaius and together these taxa form a clade that is sister to Casuarius. This indicates that the evolution towards enhanced cursorality that characterises Dromaius took place after the divergence of the emu–cassowary lineages and was likely not the driving mechanism of this divergence. Comparisons between D. novaehollandiae and D. baudinianus revealed no qualitative skeletal differences and we suggest that the latter taxon is best considered to be an island dwarf that should be taxonomically recognized at a subspecific level only.
Higher moments and beta asymmetry: evidence from Australia
Authors: Doan Minh Phuong , Lin Chien‐Ting , Chng Michael 
Published: May 2013

AbstractWe examine whether systematic higher moments capture beta asymmetry in an asset pricing model whereby the conditional beta of a risky asset increases (decreases) during a bear (bull) market state. We first provide a simple conceptual outline from the microeconomic literature to show that beta asymmetry is driven by time‐varying higher‐order risk preferences (prudence and temperance) across different market states. We then empirically relate these higher‐order risk preferences to systematic skewness and systematic kurtosis. We find that beta asymmetry in Australian stock returns cannot be explained by Carhart (1997) 4‐factor model but is subsumed by systematic higher moments.
How People Moved among Ancient Societies: Broadening the View
Authors: Cameron Catherine M. 
Published: May 2013

ABSTRACTArchaeologists have made great strides in understanding prehistoric migration, yet they have tended to focus on only part of the continuum of human movement. In nonstate societies, individuals and groups moved frequently across social and environmental boundaries for a range of reasons. Although archaeologists are well aware of the fluid nature of social boundaries, we are only beginning to use this knowledge to understand human movement. I use ethnohistoric and ethnographic examples to show that people in nonstate societies moved frequently as a result of warfare and captive taking, processes of fission and fusion, and random demographic events typical of small‐scale societies. Such movement was often hurried, sometimes coerced, and decision making could be constrained by social factors beyond migrants’ control. Illustrated with a case study from the American Southwest, I argue here that consideration of such forms of movement can significantly improve our interpretations of the past.
On Precariousness and the Ethical Imagination: The Year 2012 in Sociocultural Anthropology
Authors: Muehlebach Andrea 
Published: May 2013

ABSTRACTI dedicate this essay to anthropologists’ heightened attunement to precarity but also to what Michel‐Rolph Trouillot, who passed away last year, called our “moral optimism.” As I show, much of our work is written from within and against precarity while at the same time being committed to this specifically anthropological ethic. This ethic permeates many of the articles surveyed here and can be found in all of the sections into which they are grouped: On Capital and How We Can Know It; Ethical Encounters; Politics and Protest; Religious Ethics; and Anatomies of Relatedness. I ask what the task of ethnography is now that “things are falling apart, again.” This question is crucial because precarity has inserted itself into the very heart of anthropology itself.
Nitrogen and phosphorus fertilizer regime affect jarrah forest restoration after bauxite mining in Western Australia
Authors: Daws Matthew I. , Standish Rachel J. , Koch John M. , Morald Tim K. 
Published: May 2013

AbstractQuestionRemoval of vegetation and disturbance of the soil profile during mining reduce nutrient pools available for plants during mine site restoration. Thus, fertilizer is needed to replace the loss of nutrients available to support vegetation establishment. Yet the application of fertilizer can promote the establishment of competitively dominant species to the exclusion of others, particularly in low‐fertility ecosystems. Here, we test effects of fertilizer application rates on the establishment of jarrah forest.LocationFive restored mine pits in the jarrah forest that grows on low‐fertility soils in southwest Western Australia.MethodsNitrogen (0 and 20 kg elemental N·ha−1) and phosphorus (0, 10, 20 and 40 kg elemental P·ha−1) were applied factorially to 20 m × 20 m field plots at five sites restored after bauxite mining with seeds and seedlings of jarrah forest species.ResultsTwo and a half years after the experiment was established, there were no effects of N application rates on species richness, percentage vegetation cover or community composition of the restored jarrah forest. In contrast, P application had a number of effects on the restored jarrah forest. Species richness was highest at intermediate P application rates (10–20 kg·ha−1) and lowest at the two extreme treatments (0 and 40 kg·ha−1). Higher rates of P application resulted in a higher seedling density (2.5 vs 5.0 m−2 for 0 and 40 kg P·ha−1, respectively) and increased plant cover. Fertilizer P also significantly affected community composition, favouring ephemerals and weeds at high application rates and re‐sprouting species at lower application rates. Community composition was more similar to the restoration target (unmined jarrah forest) at 0 kg·P·ha−1 (similarity value of 36%) than at higher P application rates.ConclusionsThe data suggest that, in terms of maximizing species richness and percentage cover, a P application rate of between 10 kg·P·ha−1and 20 kg·P·ha−1is optimal for jarrah forest restoration after bauxite mining. Additionally, the data suggest no benefit of N application at a rate of 20 kg·N·ha−1.
Children's high‐level writing skills: Development of planning and revising and their contribution to writing quality
Authors: Limpo Teresa , Alves Rui A. , Fidalgo Raquel 
Published: May 2013

BackgroundIt is well established that the activity of producing a text is a complex one involving three main cognitive processes: Planning, translating, and revising. Although these processes are crucial in skilled writing, beginning and developing writers seem to struggle with them, mainly with planning and revising.AimsTo trace the development of the high‐level writing processes of planning and revising, from Grades 4 to 9, and to examine whether these skills predict writing quality in younger and older students (Grades 4–6 vs. 7–9), after controlling for gender, school achievement, age, handwriting fluency, spelling, and text structure.SampleParticipants were 381 students from Grades 4 to 9 (age 9–15).MethodStudents were asked to plan and write a story and to revise another story by detecting and correcting mechanical and substantive errors.ResultsFrom Grades 4 to 9, we found a growing trend in students' ability to plan and revise despite the observed decreases and stationary periods from Grades 4 to 5 and 6 to 7. Moreover, whereas younger students' planning and revising skills made no contribution to the quality of their writing, in older students, these high‐level skills contributed to writing quality above and beyond control predictors.ConclusionThe findings of this study seem to indicate that besides the increase in planning and revising, these skills are not fully operational in school‐age children. Indeed, given the contribution of these high‐level skills to older students' writing, supplementary instruction and practice should be provided from early on.