bluuebunny/crossref_metadata_2025_split huggingface dataset:
How accounting and accountants may contribute in sustainability?
Authors: Özsözgün Çalişkan Arzu 
Published: July 2014

Purpose
– The main purpose of this paper is to illustrate the role of accounting and accounting professionals in sustainability by conducting an in-depth literature review.

Design/methodology/approach
– This is a review-based article that does not contain empirical research. A comprehensive literature research was conducted by using online databases of selected scientific publishers and using keywords such as accounting, accounting professionals, sustainability, sustainability reporting and sustainability accounting. In addition to that, web pages of the accounting regulatory bodies and four big audit companies were also investigated.

Findings
– Based upon the literature survey, it can be said that there is a lack of defining the relationship between the sustainability concept and accounting and also potential solutions to overcome the problems which create challenges for accounting and accounting professionals.

Research limitations/implications
– The only limitation of the study can be explained as it being a literature survey.

Practical implications
– It is expected that the results of the paper will appear in several applications among accounting professionals, the firm that they work in, the association of professional accountants, education institutions and all the stakeholders of accounting, especially in countries with the relatively early stage of sustainability practices. The paper may give insight into aforementioned stakeholders of accounting in reformation of accounting toward sustainability.

Originality/value
– The main contribution of this paper is to fulfill the gap in the accounting and sustainability literature by suggesting “certified sustainability accountant” credential that is equipped with core knowledge of environmental engineering as a specialized profession to handle the technical accounting problems that are related to sustainability.
Commentary on “Occupational identity of staff and attitudes towards institutional closure”
Authors: Turnpenny Agnes 
Published: July 2014

Purpose
– The purpose of this paper is to reflect on Vesala et al.'s (2014) findings on the occupational identity of staff and attitudes towards institutional closure.

Design/methodology/approach
– This commentary reviews some of the research around staffing, organisational hygiene and service management in countries that have already implemented deinstitutionalisation, and draws out some key considerations for countries and organisations that are planning the transition from institutions to community-based care.

Findings
– There is increasing evidence around approaches that are more likely to lead to positive service user and staff outcomes. Particularly person-centred active support and practice leadership have emerged as effective approaches in facilitating organisational change and high-quality services.

Originality/value
– Some of the experiences and practices in post-deinstitutionalisation countries around active support and practice leadership can provide valuable considerations for planning institutional closure programmes in countries currently implementing deinstitutionalisation.
How psychiatric in-patient care for people with learning disabilities is transforming after Winterbourne View
Authors: Glover Gyles , Brown Ian , Hatton Chris 
Published: July 2014

Purpose
– Two censuses, from 2010 and 2013, respectively, shed light on the trend in use of in-patient psychiatric care for people with learning disability or autism following the BBC documentary exposing abuse of patients at Winterbourne View. The purpose of this paper is to consider the implications of the detailed trends for future care for this group.

Design/methodology/approach
– Published data from a recent (September 2013) census are compared with the re-analysis of a census undertaken by the Care Quality Commission in March 2010.

Findings
– An overall 35 per cent reduction in numbers of in-patients is made up of larger falls in groups generally easier to discharge (older, female, in general as opposed to secure units). There is also substantial variation around the country.

Research limitations/implications
– There are some uncertainties about the comparability of the two censuses and the question of how complete enumeration was of people with learning disabilities in general mental illness beds.

Originality/value
– The paper raise the question of whether the beds that are reducing fastest may be those most likely to be of value to a high quality and sustainable service in the long term.
Brick by brick: building up our knowledge base on the abuse of adults with learning disabilities
Authors: McCarthy Michelle 
Published: July 2014

Purpose
– The purpose of this paper is to draw readers’ attention to the myriad ways to find out about abuse towards people with learning disabilities.

Design/methodology/approach
– Whilst acknowledging the continued importance of research studies specifically focused on the topic of abuse, this commentary reviews information about abuse of adults with learning disabilities from other sources, e.g., through service audits, studies on sexual and personal relationships.

Findings
– Having many sources of information about abuse against people with learning disabilities is a good thing, but there are some problems associated with this. First, some forms of abuse appear to be easier to find out about than others, and second, the difficult question of how the information can be used to improve the lives of people with learning disabilities.

Originality/value
– This commentary encourages readers to take a broad view of abuse of people with learning disabilities and to use all the knowledge available to support individuals, whilst at the same time demanding social changes.
Longitudinal analysis of VP7 gene of group A human rotavirus G2P[4] strains circulating in the pre‐vaccine era in Sapporo, Japan from 1991 to 2011
Authors: Tatsumi Masatoshi , Nagaoka Yoshinobu , Tsugawa Takeshi , Yoto Yuko , Hori Tsukasa , Tsutsumi Hiroyuki 
Published: July 2014

AbstractSequence analysis of the VP7 gene in 23 group A human rotavirus G2P[4] strains obtained during 1991–2011, that is, the pre‐vaccine era, in Sapporo, Japan showed considerable genetic diversity, mainly in variable regions. Recent G2P[4] epidemic strains were located in sublineage IVa with a distinctive substitution of D96N. This study provides background data on the genetic variability of G2P[4] rotavirus‐VP7 gene prior to the widespread use of rotavirus vaccines in Japan.
Long‐term effects of seeding after wildfire on vegetation in Great Basin shrubland ecosystems
Authors: Knutson Kevin C. , Pyke David A. , Wirth Troy A. , Arkle Robert S. , Pilliod David S. , Brooks Matthew L. , Chambers Jeanne C. , Grace James B. 
Published: July 2014

Summary

Invasive annual grasses alter fire regimes in shrubland ecosystems of the western USA, threatening ecosystem function and fragmenting habitats necessary for shrub‐obligate species such as greater sage‐grouse. Post‐fire stabilization and rehabilitation treatments have been administered to stabilize soils, reduce invasive species spread and restore or establish sustainable ecosystems in which native species are well represented. Long‐term effectiveness of these treatments has rarely been evaluated.

We studied vegetation at 88 sites where aerial or drill seeding was implemented following fires between 1990 and 2003 in Great Basin (USA) shrublands. We examined sites on loamy soils that burned only once since 1970 to eliminate confounding effects of recurrent fire and to assess soils most conducive to establishment of seeded species. We evaluated whether seeding provided greater cover of perennial seeded species than burned–unseeded and unburned–unseeded sites, while also accounting for environmental variation.

Post‐fire seeding of native perennial grasses generally did not increase cover relative to burned–unseeded areas. Native perennial grass cover did, however, increase after drill seeding when competitive non‐natives were not included in mixes. Seeding non‐native perennial grasses and the shrub Bassia prostrata resulted in more vegetative cover in aerial and drill seeding, with non‐native perennial grass cover increasing with annual precipitation. Seeding native shrubs, particularly Artemisia tridentata, did not increase shrub cover or density in burned areas. Cover of undesirable, non‐native annual grasses was lower in drill seeded relative to unseeded areas, but only at higher elevations.

Synthesis and applications. Management objectives are more likely to be met in high‐elevation or precipitation locations where establishment of perennial grasses occurred. On lower and drier sites, management objectives are unlikely to be met with seeding alone. Intensive restoration methods such as invasive plant control and/or repeated sowings after establishment failures due to weather may be required in subsequent years. Managers might consider using native‐only seed mixtures when establishment of native perennial grasses is the goal. Post‐fire rehabilitation provides a land treatment example where long‐term monitoring can inform adaptive management decisions to meet future objectives, particularly in arid landscapes where recovery is slow.
Fire‐regime complacency and sensitivity to centennial‐through millennial‐scale climate change in Rocky Mountain subalpine forests, Colorado, USA
Authors: Higuera Philip E. , Briles Christy E. , Whitlock Cathy 
Published: July 2014

Summary

Key uncertainties in anticipating future fire regimes are their sensitivity to climate change, and the degree to which climate will impact fire regimes directly, through increasing the probability of fire, versus indirectly, through changes in vegetation and landscape flammability.

We studied the sensitivity of subalpine forest fire regimes (i.e. fire frequency, fire severity) to previously documented climate variability over the past 6000 years, utilizing pollen and macroscopic charcoal from high‐resolution lake‐sediment records in Rocky Mountain National Park, Colorado. We combined data from the four lakes to provide composite records of vegetation and fire history within a 200 km2 study area.

Rates of forest burning were relatively complacent to millennial‐scale summer cooling and decreased effective moisture. Mean return intervals between fire episodes, defined over 500‐year periods, generally varied between 150 and 250 years, consistent with tree‐ring‐based estimates spanning recent centuries. Variability around these long‐term means, however, was significantly correlated with variability in summer moisture (i.e. more burning with drier summers), inferred from existing lake‐level and supporting palaeoenvironmental records.

The most pronounced change in fire regimes was in response to decreased subalpine forest density ca. 2400 cal. year BP, itself a response to regional cooling. This indirect impact of climate was followed by a decrease in charcoal production per fire, a proxy for crown‐fire severity, while the long‐term rate of burning remained unchanged. Over the last 1500 years, increased summer evaporation and drought frequency were associated with increased fire severity, highlighting a direct link between fire and climate.

Synthesis. Subalpine forest fire history reveals complacency and sensitivity of fire regimes to changing vegetation and hydroclimate over the past 6000 years. Complacency is highlighted by non‐varying fire frequency over millennia. Sensitivity is evident through changes in biomass burned per fire (and inferred fire severity), in response to climate‐induced changes in forest density and, more recently, increased summer drought. Overall, the palaeo record suggests that (i) fire severity may be more responsive to climate change than fire frequency in Rocky Mountain subalpine forests and (ii) the indirect impacts of climate on vegetation and fuels are important mechanisms determining fire‐regime response to climate change.
Korean speech–language pathologists’ attitudes toward stuttering according to clinical experiences
Authors: Lee Kyungjae 
Published: July 2014

AbstractBackgroundNegative attitudes toward stuttering and people who stutter (PWS) are found in various groups of people in many regions. However the results of previous studies examining the influence of fluency coursework and clinical certification on the attitudes of speech–language pathologists (SLPs) toward PWS are equivocal. Furthermore, there have been few empirical studies on the attitudes of Korean SLPs toward stuttering.AimsTo determine whether the attitudes of Korean SLPs and speech–language pathology students toward stuttering would be different according to the status of clinical certification, stuttering coursework completion and clinical practicum in stuttering.Methods & ProceduresSurvey data from 37 certified Korean SLPs and 70 undergraduate students majoring in speech–language pathology were analysed. All the participants completed the modified Clinician Attitudes Toward Stuttering (CATS) Inventory.Outcomes & ResultsResults showed that the diagnosogenic view was still accepted by many participants. Significant differences were found in seven out of 46 CATS Inventory items according to the certification status. In addition significant differences were also found in three items and one item according to stuttering coursework completion and clinical practicum experience in stuttering, respectively.Conclusions & ImplicationsClinical and educational experience appears to have mixed influences on SLPs’ and students’ attitudes toward stuttering. While SLPs and students may demonstrate more appropriate understanding and knowledge in certain areas of stuttering, they may feel difficulty in their clinical experience, possibly resulting in low self‐efficacy.
Emotional and behavioural problems in children with language impairments and children with autism spectrum disorders
Authors: Charman Tony , Ricketts Jessie , Dockrell Julie E. , Lindsay Geoff , Palikara Olympia 
Published: July 2014

AbstractBackgroundAlthough it is well‐established that children with language impairment (LI) and children with autism spectrum disorders (ASD) both show elevated levels of emotional and behavioural problems, the level and types of difficulties across the two groups have not previously been directly compared.AimsTo compare levels of emotional and behavioural problems in children with LI and children with ASD recruited from the same mainstream schools.Methods & ProceduresWe measured teacher‐reported emotional and behavioural problems using the Strengths and Difficulties Questionnaire (SDQ) in a sample of 5–13‐year‐old children with LI (N = 62) and children with ASD (N = 42) attending mainstream school but with identified special educational needs.Outcomes & ResultsBoth groups showed similarly elevated levels of emotional, conduct and hyperactivity problems. The only differences between the LI and ASD groups were on subscales assessing peer problems (which were higher in the ASD group) and prosocial behaviours (which were higher in the LI group). Overall, there were few associations between emotional and behavioural problems and child characteristics, reflecting the pervasive nature of these difficulties in children with LI and children with ASD, although levels of problems were higher in children with ASD with lower language ability. However, in the ASD group only, a measure of family social economic status was associated with language ability and attenuated the association between language ability and emotional and behavioural problems.Conclusions & ImplicationsChildren with LI and children with ASD in mainstream school show similarly elevated levels of emotional and behavioural problems, which require monitoring and may benefit from intervention. Further work is required to identify the child, family and situational factors that place children with LI and children with ASD at risk of emotional and behavioural problems, and whether these differ between the two groups. This work can then guide the application of evidence‐based interventions to these children.
An explained variance‐based genetic risk score associated with gestational diabetes antecedent and with progression to pre‐diabetes and type 2 diabetes: a cohort study
Authors: Cormier H , Vigneault J , Garneau V , Tchernof A , Vohl M‐C , Weisnagel SJ , Robitaille J 
Published: July 2014

ObjectiveTo determine whether an explained‐variance genetic risk score (GRS), with 36 single nucleotide polymorphisms (SNPs) previously associated with type 2 diabetes (T2D), is also associated with gestational diabetes mellitus (GDM), and with the progression to pre‐diabetes and T2D among women with prior GDM.DesignA cohort study.SettingClinical investigation unit of Laval University, Quebec, Canada.PopulationA cohort of 214 women with prior GDM and 82 controls recruited between 2009 and 2012.MethodsAssociations between the GRS and GDM.Main outcomes measuresGDM and prevalence of pre‐diabetes and T2D.ResultsWomen with prior GDM had a higher GRS compared with controls (38.6 ± 3.9, 95% CI 38.1–39.1, versus 37.4 ± 3.2, 95% CI 36.7–38.1; P < 0.0001). In women with prior GDM, the explained‐variance GRS was higher for pre‐diabetic women compared with women who remained normoglucotolerant at testing (1.21 ± 0.18, 95% CI 1.18–1.23, versus 1.17 ± 0.15, 95% CI 1.13–1.20; P < 0.0001). Similarly, women with T2D had a higher explained‐variance GRS compared with women with prior GDM who remained normoglucotolerant (1.20 ± 0.18, 95% CI 1.14–1.25, versus 1.17 ± 0.17, 95% CI 1.13–1.20; P < 0.0001). The predictive effects of the explained‐variance GRS, age, and body mass index (BMI), or the additive effects of the three variables, were tested for pre‐diabetes and T2D. We observed an area under the curve of 0.6269 (95% CI 0.5638–0.6901) for age and BMI, and adding the explained‐variance GRS into the model increased the area to 0.6672 (95% CI 0.6064–0.7281) for the prediction of pre‐diabetes.ConclusionsAn explained‐variance GRS is associated with both GDM and progression to pre‐diabetes and T2D in women with prior GDM.
A Calibration Test for Latent Fingerprint Development on Thermal Paper
Authors: Spencer Caroline A. , Bond John W. 
Published: July 2014

AbstractA calibration test is described for monitoring the operation of equipment used to develop latent fingerprints on thermal paper by the application of either controlled or uncontrolled heat. A working solution of a water/glycerol emulsion and butylene glycol is applied to thermal paper by means of either a vinyl stamp and pad, or a marker pen. Varying the amount of butylene glycol enables the thermal paper to change color at different temperatures between approximately 40 and 60°C, which is below the normal color change temperature of the paper. The described test may be used to verify the correct operation, at different temperatures, of a controlled heat source during and after fingerprint development (such as the Hot Print System) or to monitor the paper temperature with an uncontrolled heat source (such as a warm air blower), thereby avoiding unintentional coloring of the entire paper surface.
“Fundamentally Flawed?”
Authors: Kaiser Kimberly A. , Spohn Cassia 
Published: July 2014

Research SummaryUsing U.S. Sentencing Commission data, this study assesses whether judicial downward departures are more prevalent among child pornography offenders compared with a matched sample of defendants convicted of other offenses. Additionally, we examine reasons given by judges when departing from the guidelines for these offenders. We found that child pornography defendants received significant reductions in sentences by way of judicial downward departures.Policy ImplicationsIn 2007, the Supreme Court considerably altered the federal sentencing process. In Kimbrough v. United States (2007), the Court held that judicial departures were permissible on grounds of a policy disagreement. Many circuit courts have authorized sentencing judges to depart from the guidelines in child pornography cases based on such a policy disagreement. The findings of this study suggest that judicial downward departures for these offenders cannot be explained by individual characteristics, such as race, gender, or age, and may be indicative of a specific disagreement with this particular sentencing policy. An examination of the reasons provided by judges supports the hypothesis that judges may be attempting to remedy what they perceive as unjustly harsh sentencing guidelines.
Antioxidant and Antimicrobial Activity of Commercial Propolis Extract in Beef Patties
Authors: Vargas‐Sánchez Rey D. , Torrescano‐Urrutia Gastón R. , Acedo‐Félix Evelia , Carvajal‐Millán Elizabeth , González‐Córdova Aarón F. , Vallejo‐Galland Belinda , Torres‐Llanez María J. , Sánchez‐Escalante Armida 
Published: July 2014

AbstractThe objective of this study was to evaluate the efficacy of propolis extract (PE) to reduce lipid oxidation and microbial growth on beef patties during refrigerated storage. Beef patties were manufactured by incorporating PE in 4 different treatments: (1) Control (no PE addition); (2) commercial propolis 1 (2% w/w; CP1); (3) commercial propolis 2 (2% w/w; CP2); and (4) noncommercial propolis (2% w/w; NCP). Raw patties were wrapped with polyvinyl chloride and stored at 2 °C for 8 d. Total phenolic content (TPC), free‐radical scavenging activity (FRS), and polyphenolic content of the PE were evaluated using high‐performance liquid chromatography (HPLC). Lipid oxidation (thiobarbituric acid‐reactive substances (TBARS), conjugated dienes (CnDs), metmyoglobin (MetMb%), pH variation, and color (L*, a*, b*, C*, and h*), and microbial growth (mesophilic and psychrotrophic bacteria) of patty samples were measured. NCP treatment demonstrated the highest FRS (64.8% at 100 μg/mL), which correlated with TPC and the presence of polyphenolic compounds. Lipid oxidation (78.54%, TBARS; 45.53%, CnD; 58.57%, MetMb) and microbial mesophilic and psychrotrophic growth (19.75 and 27.03%, respectively) values were reduced by NCP treatment in refrigerated samples after 8 d. These results indicate that PE has great potential as a natural antioxidant and antimicrobial additive to extend the shelf life of beef patties.