bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of audit committee existence and external audit on earnings management
Authors: Alves Sandra 
Published: October 2013

Purpose
– This study aims to examine the combined effect of audit committee existence and external audit on earnings management.

Design/methodology/approach
– The paper uses ordinary least squares regression model to examine the effect of audit committee existence, external audit and the interaction between these two monitoring mechanisms on earnings management for a sample of 33 non-financial listed Portuguese firms-year from 2003 to 2009.

Findings
– In contrast to results of most previous studies, which assume that audit committees and external auditor act independently from one another, the paper finds a positive relationship between both audit committee existence and external audit and discretionary accruals. However, this study suggests that the existence of an audit committee and external auditor jointly reduces earnings management.

Practical implications
– The findings based on this study provide useful information for regulators in countries with an institutional environment similar to that of Portugal. In addition, the results also provide useful information to investors in evaluating the impact of audit committee existence and external audit on earnings quality, especially under concentrated ownership.

Originality/value
– The major contribution of the current study is that in contrast to previous studies, which have implicitly assumed that audit committees and external auditors act independently from one another, this study also examines the combined effects of audit committee existence and external auditors on earnings management. In addition, this paper is the first empirical study to investigate the effect of audit committee existence and external audit on earnings management in Portugal.
A theoretical framework for assessing managing and indexing the intellectual capital
Authors: Grimaldi Michele , Cricelli Livio , Rogo Francesco 
Published: October 2013

Purpose
– The purpose of this paper is to propose a theoretical framework which defines, analyses and assesses the intellectual capital (IC) value drivers (VDs) to increase the value creation of an organization.

Design/methodology/approach
– The proposed framework is composed by an arrangement of procedural steps. In the first step IC VDs are selected by reason of their relevance and of their occurrences in recent literature. Then, an assessment of the VDs is carried out on the basis of their strategic importance and of their inter-relationships with otherVDs. Finally, an index is constructed from the combination of the static and dynamic characteristics of the selected VDs.

Findings
– This integrated framework provides managers with the possibility of monitoring the response of IC performance to their strategic decisions and helps them to adjust and improve measures to reach the prefixed objectives. Managers’ perception is the fundamental input to the assessment of the contribution of the IC to the value creation process.

Originality/value
– The modality of building the proposed synthetic index innovates the assessment of IC from a quantitative point of view. The framework offers a high degree of flexibility both in defining and managing IC and in assessing each IC value driver in dependence of any variations in market scenery and of any external or internal input of innovation.
Religious discourse and organizational change
Authors: Sidani Yusuf , Showail Sammy 
Published: October 2013

Purpose– The purpose of this paper is to present a case of proactive change that occurred in a large organization in Saudi Arabia.Design/methodology/approach– The paper explains how management actively used religious discourse to institute a stakeholder perspective within the organization.Findings– The process of change that occurred leads to the development of a successful change process that borrows from legitimacy theory and legitimation in discourse. The findings show the impact of religious discourse on organizational change in the context under study.Research limitations/implications– While this change process, grounded in religious discourse, cannot be assumed to work across contexts, future research can uncover what contextual or cultural dimensions facilitate or impede such an approach.Social implications– This study provides an example as to how change agents can engage people within their organizations in the change process through a systematic process of sensemaking that grants moral legitimacy to company's initiatives.Originality/value– The paper draws attention to the importance of religious discourse in institutional change, a thing that has rarely been discussed at the firm level.
A framework for the engineering asset management system
Authors: El-Akruti Khaled , Dwight Richard 
Published: October 2013

Purpose
– The role of engineering asset management (AM) system as a controlling element within organizations is not well defined or understood. The purpose of this paper is to include the role of AM in the organizational strategy making, an issue that has not received sufficient attention. The focus of the paper is on how such role is maintained by the AM system activities, relationships and mechanisms over the asset-related activities of an organization.

Design/methodology/approach
– As an approach, a reference framework is required that allows research of this area. By combining a number of possible views of an organizational management system a comprehensive view can be established. A review of literature was used to establish a framework identifying the AM system as an integrated part of the organization's management system.

Findings
– A framework is established that focuses on planning and controlling asset-related activities by involving a set of activities, relationships between these activities and feedback mechanisms. A system functional model is proposed integrating the established framework as part of the control of the enterprise system.

Research limitations/implications
– The framework and system functional model are established on a theoretical basis and practical experience requiring applicability to be proven by further research.

Practical implications
– Asset managers in capital intensive organizations can utilize the framework and the system functional model in order to study their AM system, its relationships and to consider how it may be improved.

Originality/value
– Exploring a holistic and relatively new concept.
Green manufacturing performance measures: an empirical investigation from Indian manufacturing industries
Authors: K. Digalwar Abhijeet , R. Tagalpallewar Ashok , K. Sunnapwar Vivek 
Published: October 2013

Purpose
– The purpose of the paper is to explore the performance measures for the green manufacturing practices in the Indian manufacturing industries.

Design/methodology/approach
– A tentative list of items/variables was developed for green manufacturing performance measures based on a thorough and detailed analysis of the pertinent literature. The survey questionnaire contained 128 items/variables, developed based on the literature and interviews with nine manufacturing industry experts, specifically green manufacturing areas. A total of 400 questionnaires were mailed out, and 114 were returned, of which 108 were valid, representing a response rate of 27 percent. Using the data collected, the identified items/variables were performed via factor analysis to establish reliability and validity.

Findings
– A total of 12 performance measures of green manufacturing with their 66 items/variables have been developed: top management commitment, knowledge management, employee training, green product and process design, employee empowerment, environmental health and safety, suppliers and materials management, production planning and control, quality, cost, customer environment performance requirement, customer responsiveness and company growth.

Research limitations/implications
– This study obtained 108 valid responses from the Indian manufacturing industries; the limitation of the study is the insufficient sampling. Future research needs to be performed using a larger sample and studying more countries.

Practical implications
– The performance measures developed in this study enables decision makers to assess the perception of green manufacturing in their organization and in prioritizing GM efforts.

Originality/value
– This study is probably the first to provide an integrative perspective of performance measures for green manufacturing practices in the Indian manufacturing industries. It gives valuable information, which hopefully will help this business sector to accomplish green manufacturing practices. This paper fills the gap in the literature on identification, establishment and validation of performance measures of green manufacturing for Indian manufacturing industries.
Calendar anomalies in Russian stocks and bonds
Authors: Compton William , A. Kunkel Robert , Kuhlemeyer Gregory 
Published: October 2013

Purpose– The paper aims to examine the Russian stock and bond markets for evidence of calendar anomalies in the first decade of the twenty-first century including a monthly seasonality, weekday seasonality, and a turn-of-the-month (TOM) seasonality. The study is motivated by interest in the Russian transition to a free market economy and provides an opportunity to examine an important emerging market in the process of transition, while adding to the extensive body of research on calendar anomalies.Design/methodology/approach– Parametric and non-parametric tests are used to examine two Russian stock indices and two Russian bond indices for evidence of persistent calendar patterns in daily returns. The paper also includes in the study a US bond index and US stock index.Findings– There is strong evidence of a persistent monthly pattern (but no January effect) and strong evidence of weekday seasonality (but no Monday effect) in the Russian bond market. There is also strong support for a TOM effect in the Russian and US stock and bond markets.Research limitations/implications– The stock return data cover a ten-year period covering two recessions, two bull markets, and two bear markets, including the 2008 crisis. The bond market data are limited to six years of data and the results may be biased by the time period analyzed.Originality/value– This is the first study, to the knowledge, that extensively examines the Russian stock and bond markets for evidence of calendar anomalies and finds a significant monthly pattern in Russian bonds.
Engaging employees through balanced scorecard implementation
Authors: Yemeshvary Ashok Upadhyay Archana , Palo Sasmita 
Published: October 2013

Purpose
– This paper aims to highlight the interplay of employee engagement dynamics during the process of balanced scorecard implementation.

Design/methodology/approach
– It takes the form of a case study based on analysis of data collected through archived sources, participant observation, in-depth interviews and focused group discussions.

Findings
– The findings indicate that the process of balanced scorecard implementation brings more clarity about overall vision, strategy and individual roles in the organization. This induces a sense of meaningfulness in the employees about work. The periodic review of performance indicators develops a sense of seriousness and can lead to a performance-oriented work culture. When performance is linked to rewards and incentives and is administered fairly, employees perceive the organization as being just and fair. This leads to enhanced employee engagement and improved contribution to the strategy implementation process.

Research limitations/implications
– The study has limitations that are usually associated with a case study, such as generalizability. The theoretical relationship emerging from this study between the balanced scorecard implementation process and employee engagement can be further verified in large scale longitudinal studies.

Practical implications
– The paper explains how the balanced scorecard implementation process can be used as a tool to improve employee engagement.

Originality/value
– This paper scrutinizes the process of balanced scorecard implementation and emphasizes how the process generates conditions that are antecedents to employee engagement.
Serum thymus and activation‐regulated chemokine as disease activity and response biomarker in alopecia areata
Authors: Inui Shigeki , Noguchi Fumihito , Nakajima Takeshi , Itami Satoshi 
Published: October 2013

AbstractSerum thymus and activation‐regulated chemokine/CCL17 (sTARC) is known as a good indicator for atopic dermatitis severity. Herein, we investigate whether sTARC correlates with severity and therapeutic response for alopecia areata (AA) in our 121 patients. The sTARC mean of AA totalis and universalis was significantly higher than mild AA. Next, we compared sTARC of diffuse AA (n = 14) and severity‐controlled patchy AA (n = 32) and found that sTARC in diffuse AA (564.2 ± 400.0 pg/mL) was significantly higher than that of the patchy type (344.0 ± 239.8 pg/mL), suggesting a potential role of TARC in active progression of diffuse AA. Ten patients with diffuse AA were treated with i.v. corticosteroid pulse therapy. Then, we tested whether sTARC can predict prognosis after the pulse therapy and found that baseline sTARC in the poor responders (1025.5 ± 484.8 pg/mL) was significantly higher than that in the good responders (complete remission at 24 months after the pulse therapy, 347.8 ± 135.7 pg/mL), indicating sTARC as a response biomarker in the corticosteroid pulse therapy for diffuse AA. Finally, to investigate TARC production in the affected hair follicles, we performed immunohistochemical double staining of TARC and CD68 using scalp skin specimens of diffuse AA with high titers of sTARC. The results showed their co‐localization in the infiltrating cells around the AA hair follicles, suggesting that TARC is mainly produced from CD68+ histiocytes. In conclusion, sTARC is a disease activity and response biomarker in AA, providing new insight beyond the T‐helper 1/2 paradigm to solve the immunological pathogenesis of AA.
Finding generality in ecology: a model for globally distributed experiments
Authors: Borer Elizabeth T. , Harpole W. Stanley , Adler Peter B. , Lind Eric M. , Orrock John L. , Seabloom Eric W. , Smith Melinda D. 
Published: October 2013

Summary

Advancing the field of ecology relies on understanding generalities and developing theories based on empirical and functional relationships that integrate across organismal to global spatial scales and span temporal scales. Significant advances in predicting responses of ecological communities to globally extensive anthropogenic perturbations, for example, require understanding the role of environmental context in determining outcomes, which in turn requires standardized experiments across sites and regions. Distributed collaborative experiments can lead to high‐impact advances that would otherwise be unachievable.

Here, we provide specific advice and considerations relevant to researchers interested in employing this emerging approach using as a case study our experience developing and running the Nutrient Network, a globally distributed experimental network (currently >75 sites in 17 countries) that arose from a grassroots, cooperative research effort.

We clarify the design, goals and function of the Nutrient Network as a model to empower others in the scientific community to employ distributed experiments to advance our predictive understanding of global‐scale ecological trends and responses.

Our experiences to date demonstrate that globally distributed experimental science need not be prohibitively expensive or time‐consuming on a per capita basis and is not limited to senior scientists or countries where science is well funded. While distributed experiments are not a panacea for understanding ecological systems, they can substantially complement existing approaches.
Interspecific transfer of resistance to Plum pox virus from almond to peach by grafting
Authors: Rubio M. , Martínez‐Gómez P. , García J. A. , Dicenta F. 
Published: October 2013

AbstractGrafting almond variety ‘Garrigues’ onto ‘GF305’ peach seedlings heavily infected by Plum pox virus (PPV) progressively produces the disappearance of viral symptoms and drastically reduces virus accumulation in ‘GF305’ rootstock, in most cases to undetectable levels. This response appears to be specific between almond and peach, as it was not consistently observed by grafting ‘Garrigues’ onto other Prunus species such as plum (‘Adesoto’) or apricot (‘Real Fino’). The ability to induce resistance to PPV in ‘GF305’ was transmitted to the sexual descendants of Garrigues. Furthermore, grafting ‘Garrigues’ onto ‘GF305’ before PPV inoculation completely prevented virus infection, showing that the resistance is constitutive and not induced by the virus. This fact suggests that resistance may be due to the transfer of a defence factor from ‘Garrigues’ almond through the graft union and its interaction with specific factors of ‘GF305’ peach to produce the antiviral response. These results open new avenues to potential protection against PPV in peach, the most economically important species among stone fruits.
Legalization of Sunday alcohol sales and alcohol consumption in the United States
Authors: Yörük Barış K. 
Published: October 2013

AbstractAimsTo investigate the relationship between legalization of Sunday alcohol sales and alcohol consumption in the United States.DesignState‐level per capita consumption of beer, wine and spirits was analyzed using difference‐in‐differences econometric methods.SettingUnited States.ParticipantsFive treatment states that repealed their laws restricting Sunday alcohol sales during 1990–2007 and 12 control states that retained their Sunday alcohol laws during the same period.MeasurementsOutcome measures are state‐level per capita consumption of overall alcohol, beer, wine and spirits.FindingsAmong the states that legalized Sunday sales of alcoholic beverages, Delaware, Pennsylvania and New Mexico experienced significant increases in overall alcohol consumption (P < 0.05). However, the effect of the legalization of Sunday alcohol sales in Massachusetts and Rhode Island on per capita alcohol consumption was insignificant (P = 0.964 and P = 0.367).ConclusionsThree out of five states in the United States that repealed their laws restricting Sunday sale of alcoholic beverages during 1990–2007 experienced significant increases in per capita alcohol consumption. This finding implies that increased alcohol availability leads to an increase in alcohol consumption.
Training family members to manage heroin overdose and administer naloxone: randomized trial of effects on knowledge and attitudes
Authors: Williams Anna V. , Marsden John , Strang John 
Published: October 2013

AbstractAimsTo evaluate a heroin overdose management training programme for family members based on emergency recovery procedures and take‐home naloxone (THN) administration.DesignA two‐group, parallel‐arm, non‐blinded, randomized controlled trial of group‐based training versus an information‐only control.SettingTraining events delivered in community addiction treatment services in three locations in England.ParticipantsA total of 187 family members and carers allocated to receive either THN training or basic information on opioid overdose management (n = 95 and n = 92, respectively), with 123 participants completing the study.MeasurementsThe primary outcome measure was a self‐completion Opioid Overdose Knowledge Scale (OOKS; range 0–45) and an Opioid Overdose Attitudes Scale (OOAS; range 28–140) was the secondary outcome measure. Each group was assessed before receiving their assigned condition and followed‐up 3 months after. Events of witnessing and managing an overdose during follow‐up were also recorded.FindingsAt follow‐up, study participants who had received THN training reported greater overdose‐related knowledge relative to those receiving basic information only [OOKS mean difference, 4.08 (95% confidence interval, 2.10–6.06; P < 0.001); Cohen's d = 0.74 (0.37–1.10)]. There were also more positive opioid overdose‐related attitudes among the trained group at follow‐up [OOAS mean difference, 7.47 (3.13–11.82); P = 0.001; d = 0.61 (0.25–0.97)]. At the individual level 35 and 54%, respectively, of the experimental group increased their knowledge and attitudes compared with 11 and 30% of the control group. During follow‐up, 13 participants witnessed an overdose with naloxone administered on eight occasions: five among the THN‐trained group and three among the controls.ConclusionsTake‐home naloxone training for family members of heroin users increases opioid overdose‐related knowledge and competence and these benefits are well retained after 3 months.
Repair of Left Ventricular Assist Device Driveline Damage Directly at the Transcutaneous Exit Site
Authors: Schima Heinrich , Stoiber Martin , Schlöglhofer Thomas , Hartner Zeno , Haberl Thomas , Zimpfer Daniel 
Published: October 2013

AbstractWith increasing support duration of cardiac assist devices, transcutaneous drivelines remain a weak point of the therapy. First, they can be an entry point for infections, and second, cable lesions and even electrical failures due to material fatigue and eventual carelessness can occur. We report a case of a damaged outer sheath of a ventricular assist device driveline cable directly at the exit site, where the standard repair procedure with self‐fusing tape may lead to biocompatibility problems and irritation of the entrance through the skin. Therefore, a new procedure was developed using a special sleeve expander tool and a highly expandable latex tubing to stabilize the defect in a flexible and biocompatible manner. A patient experienced a fracture of the outer sheath of a HeartWare HVAD driveline directly at the skin entrance (approximately 15 mm long, 5 mm distal from the skin). The metal strands and the electrical functionality were yet not affected, therefore, a pump exchange was not indicated. After considering several conventional solutions for repair as not applicable, a new approach was developed: a sleeve expander tool was applied, which allowed radial stretching of the latex tubing. After preparations of the tool and the cable site, the pump was briefly disconnected, the tubing was moved over the connector and was released at the site of fracture. The problem could be solved by keeping the cable's flexibility and without additional risks to the skin. Within a still ongoing (5‐month) follow‐up, the skin entrance returned to perfect condition and no further intervention was necessary. In conclusion, this method allows a quick stabilization and repair of damaged driveline isolations even near the exit site, resulting in a biocompatible surface and consistent flexibility of the cable.