bluuebunny/crossref_metadata_2025_split huggingface dataset:
Organisational aspects of elder mistreatment in long term care
Authors: Hyde Paula , Burns Diane , Killett Anne , Kenkmann Andrea , Poland Fiona , Gray Richard 
Published: November 2014

Purpose– The purpose of this paper is to propose five organisational factors associated with abuse, neglect and/or loss of dignity of older people resident in care homes. It derives from one set of findings from the ResPECT Study of Organisational Dynamics of Elder Care commissioned by Comic Relief and Department of Health through the Prevention of Abuse and Neglect In the Care of Older Adults programme.Design/methodology/approach– A knowledge synthesis method was selected to identify organisational aspects of elder mistreatment in residential care settings. The method was selected for its suitability in examining ill-defined and contested concepts such as; elder mistreatment – where the available evidence is dispersed and produced in varied forms. A rapid review comprising a search of three academic databases and a detailed examination of selected investigation reports into institutional mistreatment was followed by panel meetings with subject matter experts to complete the knowledge synthesis.Findings– This paper identifies and elaborates five organisational factors associated with elder mistreatment; infrastructure, management and procedures, staffing, resident population characteristics and culture. It also indicates macro-structural factors affecting care quality.Research limitations/implications– Further research is needed to elaborate the influence of these organisational factors on mistreatment and to understand any interactions.Practical implications– As an adjunct to personal factors, the knowledge synthesis indicates common organisational factors contributing to institutional abuse. This suggests that care quality is produced systemically and that it can collapse as a result of seemingly minor and unrelated organisational changes.Social implications– Care home safety and quality is an ongoing concern, with popular analysis frequently stopping at the point of describing individual errant behaviour. However, as “problem” organisations are closed down, “problem” organisational factors continue to recur elsewhere.Originality/value– The paper identifies and elaborates organisational aspects of elder mistreatment in residential care settings. The findings are original, valuable and grounded in relevant experience by the method of analysis and synthesis of the findings from inquiry reports as well as research and the contribution to the development of findings by those central to the issue, residents, relatives and care providers.
Studying dementia: the relevance of the fourth age
Authors: Gilleard Chris , Higgs Paul 
Published: November 2014

Purpose
– To better understand the social nature of dementia, it is important to understand its cultural significance and the role that it plays in re-articulating later life. In this new terrain of ageing it may be worth exploring how the idea of the fourth age can help us better understand the nature of dementia and the way in which its cultural role affects both social and health policies. The paper aims to discuss these issues.

Design/methodology/approach
– Gilleard and Higgs (2010) argue that the fourth age now serves as a “cultural imaginary” of the deepest and darkest aspects of old age and that dementia figures prominently in fashioning it.

Findings
– The scope for exploring dementia as a component of the cultural imaginary of the fourth age has already been demonstrated through the small but growing number of studies that have explored the fear of dementia.

Originality/value
– An avenue for further exploration is the distinction between a fear of losing one's mind (as in the pre-modern meaning of dementia) and the fear of losing one's place (as in the loss of status associated with dependency). Arguably the former exercises a greater influence than the latter, and raises the question of distinguishing between narratives and practices that sustain the mind of the person with dementia and those that sustain the position of the person with dementia as fellow citizen or fellow countryman or woman.
A participant observation study of the resolution of audit engagement challenges in government tax compliance audits
Authors: Stephan Hayes Rick , Baker Richard 
Published: November 2014

Purpose
– The aim of this paper is to extend the prior auditing literature by examining audit engagement challenges arising during government tax compliance audits. The prior auditing literature has examined how audit engagement challenges have been resolved through auditor/auditee negotiations.

Design/methodology/approach
– The empirical evidence for the paper was gathered during a participant observation study conducted by the primary researcher over a period of six years while working as an auditor for the Alcohol and Tobacco Tax and Trade Bureau (TTB) of the US Department of Treasury.

Findings
– This paper discusses various challenges faced by government auditors and how these challenges were resolved. The path to resolution was not always clearly marked. Resolution depended a great deal on the individual auditor’s judgment, interpretation of the Code of Federal Regulations (CFRs), and the willingness of the auditee to change the methods and techniques they use in operating and reporting wine operations. Materiality was determined by compliance with the regulation criteria [CFRs and the US Code (USC)] – any non-compliance was considered to be material. Resolution of many of the challenges resulted in an increased payments of excise taxes or penalties by the auditee entities. In other cases, the audit agency allowed the auditees to agree to change or amend their practices to correct a violation or a lack of compliance with US federal government regulations. As such, while the difference in the role and status of the government tax compliance auditor as compared with the independent external auditor did not necessarily lead to a different set of audit procedures, the pattern of communications between the auditor and the auditee in a government tax compliance audit were quite different from an external audit of financial statements. The government tax compliance environment is often complex, but the auditor may draw on a number of sources of knowledge and communication: CFRs, USC, Generally Accepted Government Auditing Standards, national audit planning, national experts, winery management, local peers, local government supervision, legal counsel and other auditors.

Originality/value
– The primary contribution of the paper lies in the fact that little or no prior research in auditing has been conducted using participant observation as a research methodology. The use of participant observation provides new perspectives on the resolution of audit engagement challenges and auditor/auditee communication and negotiation.
What qualitative research can tell us about performance management systems
Authors: Cohanier Bruno 
Published: November 2014

Purpose– This paper aims to focus on the use of qualitative research methods to gain a better understanding of the performance management system (PMS) of one of the largest retailers in North America. The motivation for the research was to assess whether the PMS at one of the world’s largest retail companies was congruent with the most recent thinking and research in the management accounting literature.Design/methodology/approach– Using open-ended interviews, the paper seeks to develop relevant hypotheses emerging from the dimensions of the Strauss and Corbin’s qualitative research methodology (1998). A qualitative methodology was used because it provides a structured approach and analytical techniques that can build upon existing theory and literature.Findings– The qualitative evidence collected during the course of the research indicates that financial measures were predominantly used by the company in its PMS, and that this reliance on financial measures may be an artifact of the industry in which the company operates. The retail industry is highly competitive, and it is very sensitive to changes in customer tastes and behavior, as well as shareholder and financial market pressures. In addition to financial measures, it was found that operational management developed certain non-financial performance measures and that this development may have been a response by operational managers to wider stakeholder pressures and external influences. However, these performance measures appear to be not fully integrated in the PMS and are therefore de-coupled and relatively unimportant in, or entirely absent from, top-level decision-making.Research limitations and implications– The conclusions of the paper provide support for the concepts of isomorphism and de-coupling as found in the literature of new institutional theory.Originality/value– The case study approach has enabled to explore and gain further understanding of management accounting practices, particularly performance measurement and management, in their natural setting. Strauss and Corbin’s (1998) grounded theory methodology was adopted because it provides a structured set of analytical steps and systematic analytical techniques for handling and interpreting data and theory building.
Hotel discount strategies on consumer responses: the role of involvement
Authors: Hyun Lee Seung , Bai Billy 
Published: November 2014

Purpose
– This paper aims to examine the impact of hotel discount strategies on consumers’ emotional and behavioral responses in the presence of differential levels of involvement in discount acquisition.

Design/methodology/approach
– Discount strategies and the high- and low-involvement variables were fully cross-examined, yielding a 2 × 2 factorial quasi experimental design. In all, 120 surveys were collected, and multivariate analysis of variance was used for data analysis.

Findings
– The results suggest that fenced discounts that require consumers to accept restrictions to receive a discount generated more positive emotion and stronger behavioral intention. Moreover, an interaction effect was found between consumer’s involvement and discounts on emotional and behavioral responses toward discount-acquiring experience. Highly involved consumers resulted in more positive emotional and stronger behavioral responses (e.g. pride, gratitude, word-of-mouth and retention) from obtaining a fenced discount that requires consumers’ efforts or sacrifices. On contrary, consumers with low involvement tend to appreciate more of a fixed discount given to anyone without restrictions.

Practical implications
– Hotels should implement a fenced discount when they design discounts targeting at high-involvement consumers. For low-involvement consumers, a fixed discount appears to generate more positive emotion and stronger behavioral intention.

Originality/value
– The study enhances the theoretical understanding of consumers’ emotional and behavioral responses toward discount-acquiring experience with different levels of involvement.
Role of children in family purchase across Indian parental clusters
Authors: Sondhi Neena , Basu Rituparna 
Published: November 2014

Purpose– The study aims to explore the evolving status of children as active consumers in the emerging Indian market by assessing their impact on family buying practices across distinct parental clusters.Design/methodology/approach– The study uses a structured questionnaire to draw a quota sample of 136 urban Indian parents across four child segments from two Indian metropolitan cities to understand their attitudes towards parenting and the consequent empowerment of their children for actively participating in family purchase decisions around varied children’s product categories.Findings– Exploratory factor analysis reveals five well-defined parental attitudes towards child rearing. The attitudinal factors are used to define three discrete parental clusters, namely, time-pressed parents, child-centric parents and socially influenced parents. The demographic and psychographic profiles of the clusters expose the significant influence of the educated and affluent parents in empowering their children as more active influencers/consumers. The role of children as independent buyers of eatables and toys over other categories is also re-established.Research limitations/implications– The diversity of Indian parents both in terms of their family structure and attitude towards parenting significantly deliver decisive signals for market-specific segmentation strategies. The uniformity in their shopping frequency and increasing child involvement in family purchases also highlight the opportunities ahead.Originality/value– Empirical evidences on the growing role of children in family purchases and their transformation into active consumer in an evolving market adds to the existing under-represented family consumption literature with more market-specific insights.
Investigation of biofilm production and icaA and icaD genes in Staphylococcus aureus isolated from heifers and cows with mastitis
Authors: Castelani Lívia , Pilon Lucas Eduardo , Martins Thamires , Pozzi Claudia Rodrigues , Arcaro Juliana Rodrigues Pozzi 
Published: November 2014

AbstractBiofilm formation and antimicrobial resistance of Staphylococcus aureus are important virulence factors in cases of mastitis in dairy cows. However, few studies have investigated mastitis strains isolated from heifers. Within this context, the objective of the present study was to investigate biofilm formation on Congo red agar, the presence of the icaA and icaD genes by polymerase chain reaction (PCR), and the percentage of in vitro antimicrobial resistance of 110 S. aureus isolates from mammary gland secretions of heifers and cows with mastitis. PCR detected the icaA and icaD genes in 98% and 100% of isolates, respectively. However, only 55.5% of all isolates produced a biofilm on Congo red agar. Antimicrobial susceptibility testing revealed that 47.0% of isolates from heifers and 70.4% of isolates from cows were resistant to at least one of the antimicrobial agents tested. Resistance to penicillin and/or ampicillin was the most frequent (44.5%). These results indicate the need to implement prophylactic and control measures of mastitis for heifers. Heifers and cows can carry resistant strains with the capacity of biofilm production, a fact representing a threat to public health and animal well‐being and generating losses to dairy farmers.
Effects of sex and age on behavior and weight gain in beef calves after abrupt weaning
Authors: Lambertz Christian , Farke‐Röver Antje , Gauly Matthias 
Published: November 2014

AbstractThe effects of weaning on beef calves of different ages were investigated. Forty male and 40 female calves were either weaned at 6 (W6, n = 40) or 8 (W8, n = 40) months of age. The vocalization activity and behaviors (feeding, lying and standing/walking) were observed during the first 3 days following weaning. Body weight was recorded at 6 and 8 months and 2 weeks following weaning. W6 animals vocalized more often than W8 calves and females more than males on day 1 (P < 0.05). The vocalization activity decreased at a higher rate in W8 than in W6 from days 1 to 3. On day 2, W6 calves spent less time lying and more standing/walking than W8 calves (P < 0.05). The behaviors did not differ between males and females. The average daily gain after weaning did not differ between weaning ages (P > 0.05), but W8 calves gained more from 6 to 8 months of age. In conclusion, weaning distress was more pronounced in W6 than in W8 calves. W8 calves also had a superior growth performance during 6 to 8 months of age. The effect of the calves' sex was less pronounced. Therefore, it is recommended to wean beef calves later than 6 months of age.
Disruption of endogenous perlecan function improves differentiation of rat articular chondrocytes in vitro
Authors: Nakamura Ryosuke , Nakamura Fumio , Fukunaga Shigeharu 
Published: November 2014

AbstractHeparan sulfate (HS) and heparan sulfate proteoglycans (HSPG) are necessary for normal cartilage development and chondrocyte differentiation. However, recent studies demonstrated that HSPG accelerate dedifferentiation and catabolism in chondrocytes from degenerative cartilage. In this study, we investigated the inhibitory effect of HSPG on chondrocyte differentiation in vitro. Rat articular chondrocytes were cultured at low (0.3 × 104 cells/cm2) and high (1.5 × 105 cells/cm2) density in the presence or absence of heparitinase I, an HS degrading enzyme. Cells cultured at low density dedifferentiated and exhibited an elongated morphology, and treatment with heparitinase I precluded cell elongation. Conversely, populations of chondrocytes cultured at high density exhibited either a dedifferentiated or differentiated phenotype. Glycosaminoglycan accumulation increased in heparitinase I‐treated cells. To determine the function of perlecan, an important HSPG for cartilage development, in chondrocyte differentiation, rat chondrocyte cultures were exposed to an anti‐perlecan antiserum to inhibit perlecan function. Western blotting analysis indicated that preventing perlecan activity increased type II collagen synthesis. Our results suggest that HSPG are negative regulators of chondrocyte differentiation in vitro and that perlecan contributes to chondrocyte dedifferentiation in vitro.
The importance of subfragment 2 and C‐terminus of myosin heavy chain for thick filament assembly in skeletal muscle cells
Authors: Ojima Koichi , Oe Mika , Nakajima Ikuyo , Shibata Masahiro , Muroya Susumu , Chikuni Koichi , Hattori Akihito , Nishimura Takanori 
Published: November 2014

AbstractIn skeletal muscle cells, myofibrillar proteins are highly organized into sarcomeres in which thick filaments interdigitate with thin filaments to generate contractile force. The size of thick filaments, which consist mainly of myosin molecules, is strictly controlled. However, little is known about the mechanisms by which myosin molecules assemble into thick filaments. Here, we assessed the ability of each domain of myosin heavy chain (Myh) to form thick filaments. We showed that exogenously expressed subfragment 2 (S2) + light meromyosin (LMM) of Myh was efficiently incorporated into thick filaments in muscle cells, although neither solely expressed S2 nor LMM targeted to thick filaments properly. In nonmuscle COS7 cells, S2+LMM formed more enlarged filaments/speckles than LMM. These results suggest that Myh filament formation is induced by S2 accompanying LMM. We further examined the effects of Myh C‐terminus on thick filament assembly. C‐terminal deletion mutants were incorporated not into entire thick filaments but rather into restricted regions of thick filaments. Our findings suggest that the elongation of myosin filaments to form thick filaments is regulated by S2 as well as C‐terminus of LMM.
The sedimentary record of the Issyk Kul basin, Kyrgyzstan: climatic and tectonic inferences
Authors: Macaulay Euan A. , Sobel Edward R. , Mikolaichuk Alexander , Wack Michael , Gilder Stuart A. , Mulch Andreas , Fortuna Alla B. , Hynek Scott , Apayarov Farid 
Published: November 2014

AbstractA broad array of new provenance and stable isotope data are presented from two magnetostratigraphically dated sections in the south‐eastern Issyk Kul basin of the Central Kyrgyz Tien Shan. The results presented here are discussed and interpreted for two plausible magnetostratigraphic age models. A combination of zircon U‐Pb provenance, paleocurrent and conglomerate clast count analyses is used to determine sediment provenance. This analysis reveals that the first coarse‐grained, syn‐tectonic sediments (Dzhety Oguz formation) were sourced from the nearby Terskey Range, supporting previous thermochronology‐based estimates of a ca. 25–20 Ma onset of deformation in the range. Climate variations are inferred using carbonate stable isotope (δ18O and δ13C) data from 53 samples collected in the two sections and are compared with the oxygen isotope compositions of modern water from 128 samples. Two key features are identified in the stable isotope data set derived from the sediments: (1) isotope values, in particular δ13C, decrease between ca. 26.0 and 23.6 or 25.6 and 21.0 Ma, and (2) the scatter of δ18O values increased significantly after ca. 22.6 or 16.9 Ma. The first feature is interpreted to reflect progressively wetter conditions. Because this feature slightly post‐dates the onset of deformation in the Terskey Range, we suggest that it has been caused by orographically enhanced precipitation, implying that surface uplift accompanied late Cenozoic deformation and rock uplift in the Terskey Range. The increased scatter could reflect variable moisture source or availability caused by global climate change following the onset of Miocene glaciations at ca. 22.6 Ma, or enhanced evaporation during the Mid‐Miocene climatic optimum at ca. 17–15 Ma.
Resting no more: re‐defining telogen, the maintenance stage of the hair growth cycle
Authors: Geyfman Mikhail , Plikus Maksim V. , Treffeisen Elsa , Andersen Bogi , Paus Ralf 
Published: November 2014

ABSTRACTThe hair follicle (HF) represents a prototypic ectodermal–mesodermal interaction system in which central questions of modern biology can be studied. A unique feature of these stem‐cell‐rich mini‐organs is that they undergo life‐long, cyclic transformations between stages of active regeneration (anagen), apoptotic involution (catagen), and relative proliferative quiescence (telogen). Due to the low proliferation rate and small size of the HF during telogen, this stage was conventionally thought of as a stage of dormancy. However, multiple lines of newly emerging evidence show that HFs during telogen are anything but dormant. Here, we emphasize that telogen is a highly energy‐efficient default state of the mammalian coat, whose function centres around maintenance of the hair fibre and prompt responses to its loss. While actively retaining hair fibres with minimal energy expenditure, telogen HFs can launch a new regeneration cycle in response to a variety of stimuli originating in their autonomous micro‐environment (including its stem cell niche) as well as in their external tissue macro‐environment. Regenerative responses of telogen HFs change as a function of time and can be divided into two sub‐stages: early ‘refractory’ and late ‘competent’ telogen. These changing activities are reflected in hundreds of dynamically regulated genes in telogen skin, possibly aimed at establishing a fast response‐signalling environment to trauma and other disturbances of skin homeostasis. Furthermore, telogen is an interpreter of circadian output in the timing of anagen initiation and the key stage during which the subsequent organ regeneration (anagen) is actively prepared by suppressing molecular brakes on hair growth while activating pro‐regenerative signals. Thus, telogen may serve as an excellent model system for dissecting signalling and cellular interactions that precede the active ‘regenerative mode’ of tissue remodeling. This revised understanding of telogen biology also points to intriguing new therapeutic avenues in the management of common human hair growth disorders.