bluuebunny/crossref_metadata_2025_split huggingface dataset:
The readability impact of international financial reporting standards
Authors: Richards Glenn , van Staden Chris 
Published: July 2015

Purpose
– This paper aims to compare the readability of narrative annual report disclosure pre- and post-International Financial Reporting Standards (IFRS) adoption using a computational linguistics programme to determine if annual report disclosures have become more difficult or easier to read following the adoption of IFRS.

Design/methodology/approach
– This paper empirically measures narrative annual report disclosure readability pre- and post-IFRS adoption using a computational linguistics programme. In this analysis, the authors control for variables that have been identified as relevant to the understanding of financial disclosures, such as size, business volatility, financial leverage and industry.

Findings
– Significant relationships have been identified between IFRS adoption and reduced readability indicators using readability formulas, and also using other factors such as increased length of annual report disclosures and increased use of tables. Findings suggest that the adoption of IFRS has added complexity and resulted in reduced readability of annual report disclosures.

Practical implications
– Academic backing to claims of IFRS’s negative implications for financial statements and their ultimate users should encourage action on the part of standard setters and report preparers to address the negative impacts of IFRS adoption.

Originality/value
– This paper is the first to provide evidence that New Zealand equivalents to IFRS adoption have resulted in not only longer disclosures but also more complicated disclosures.
Management challenges in delivering an international sport and development program
Authors: MacIntosh Eric , Couture A. Lauren , Spence Kirsty 
Published: July 2015

Purpose
– The primary purpose of this paper is to explore stakeholder perceptions of an international sport for development program so as to identify some of the management challenges within a strategic management framework. The secondary purpose is to provide recommendations for the focal organization’s leadership based on those stakeholder perceptions. Hence, participants in this study directly experienced the facilitation and implementation of the international sport for development program. Participant viewpoints are expressed in efforts to identify improvement opportunities in the delivery and operations of this sport for development program.

Design/methodology/approach
– In this qualitative research, a case study design was chosen to produce a detailed account of the Commonwealth Games Association of Canada’s (CGC) International Sport and Development (IDS) program. Interviews were conducted with 24 alumni of the IDS program, five CGC IDS administrators, and ten host IDS organization administrators from African and Caribbean regions.

Findings
– Findings demonstrated shared perspectives regarding the challenges and various management practices among the three stakeholder groups investigated. In particular, funding and human resource stress was found to be the largest obstacles of maintaining programming and achieving desired outcomes. Several strengths and limitations in the program design, monitoring and evaluation strategy, and program documentation of outcomes were found which can presumably be used to help formulate management strategy moving forward in efforts for continuous improvement.

Research limitations/implications
– The study does not take into account the stakeholder group of participants whom were deemed to be on the receiving end of the program and not responsible for the delivery and operations of the initiatives which were the focus of the study.

Practical implications
– Recommendations in lieu of present challenges and objectives are also offered and are based on information from the facilitators and implementers of the principal program of research and the results of the semi-structured interviews.

Originality/value
– This study examines three different stakeholders that are responsible for the facilitation and implementation of the design, delivery, and daily operations of sport for development projects within an international partnership context.
Corporate social responsibility through sport: a longitudinal study of the FTSE100 companies
Authors: Bason Tom , Anagnostopoulos Christos 
Published: July 2015

Purpose– Under growing public scrutiny of their behaviour, the vast majority of multinational enterprises (MNEs) have been undertaking significant investments through corporate social responsibility (CSR) in order to close legitimacy gaps. The purpose of this paper is to provide a descriptive account of the nature and scope of MNEs’ CSR programmes that have sport at their core. More specifically, the present study addresses the following questions. First, how do Financial Times Stock Exchange (FTSE) 100 firms utilise sport as part of their CSR agendas? Second, how do different industries have different approaches to CSR through sport? And third, can the types of CSR through sport be classified?Design/methodology/approach– Centred on legitimacy theory and exploratory in nature, the study employed a content analysis method, and examined three types of document from each of the FTSE100 firms, namely, annual reports, annual reviews and CSR reports over the ten-year period from 2003 to 2012. In total, 1,473 documents were content analysed, thereby offering a sound representation of CSR disclosure of the FTSE100.Findings– From the analysis, three main streams emerged: “Philanthropy”, “Sponsorships” and “Personnel engagement” with the first showing the smallest growth compared with the other main streams. Findings show the general rise in CSR through sport, thereby demonstrating that the corporate world has practically acknowledged that the sporting context is a powerful vehicle for the employment of CSR.Originality/value– Previous empirical studies have sought to investigate CSR through sport, yet they have generally suffered from sampling limitations which have, in turn, rendered the drawing of reliable conclusions problematic. Particularly, the lack of an explicit focus on longitudinality is a typical limitation, meaning that no conclusions can be made regarding the trend. The study outlined in this paper offers the most comprehensive longitudinal study of CSR through sport to date, and thus contributes to the increasing volume of literature that examines the application of CSR in relation to the sport sector.
Influence of thermal cycling on reliability of solder joints executed on long and metal core PCBs
Authors: Sitek Janusz , Araźna Aneta , Janeczek Kamil , Stęplewski Wojciech , Lipiec Krzysztof , Futera Konrad , Ciszewski Piotr 
Published: July 2015

Purpose
– The purpose of this paper is to evaluate the reliability of solder joints made on long FR-4 and metal core printed circuit boards using the accelerated thermal cycling.

Design/methodology/approach
– Solder joints of diodes and resistors samples made on long FR-4 and aluminum (Al) core printed circuit boards were examined. Two kinds of solder pastes were used for the samples preparation. All samples were subjected to temperature aging cycles (−40°C – 3 hours/+85°C – 3 hours). Solder joints resistance, X-Ray inspection and metallographic cross-sections for samples as received and after 100, 500 and 1,000 hours of thermal cycles were utilized for solder joints assessment.

Findings
– It was stated that 1,000 hours of thermal cycles were enough to show reliability problems in solder joints on long and/or AL core printed circuit board assembly (PCBA). The solder joints of R1206 components were the most sensitive reliability elements. The solder joints of LED diodes are more reliable than solder joints of R1206 resistors. Solder joints made on FR-4 substrate were about two times more reliable than ones on AL core substrate. Cracks in solder joints were the visible reason of solder joints failures.

Originality/value
– The influence of thermal cycles on the reliability of solder joints on long, FR-4 and metal core printed circuit boards were presented. Findings from this paper can be used for planning of reliability trials during validation of reflow processes of products containing long or long metal core printed circuit boards (PCBs).
Materials and soldering challenges in lead-free Package-on-Package (PoP) technology
Authors: Kościelski Marek , Sitek Janusz , Stęplewski Wojciech , Kozioł Grazyna , Ciszewski Piotr , Krzaczek Tomasz 
Published: July 2015

Purpose– The purpose of this paper is to present challenges met during package-on-package (PoP) technology implementation in real surface-mount technology assembly processes.Design/methodology/approach– The properties and behavior of different combinations of soldering materials, PoP components and soldering profiles were investigated, both in the laboratory and during production trials. The purpose of such an approach was identification of existing problems and challenges in lead-free PoP systems assembly as well as checking which soldering material designed to PoP is more suitable for this technology.Findings– Technological trials are needed to select adequate soldering materials for PoP systems assembly, as laboratory tests of materials alone were not sufficient. The challenges of PoP technology were associated with the equipment utilized, the soldering materials, operational parameters and the soldering profile used for assembly. The localization of defects in PoP systems is very difficult and, in many cases, destructive methods have to be used on solder joints for the assessment and confirmation of failures.Originality/value– This paper shows main materials and soldering challenges in lead-free PoP technology. In particular, the problem related with selection of soldering materials and soldering profiles for PoP was presented. Moreover, the issues that have to be taken into consideration during the planning of a PoP system assembly procedure are presented.
Noise sources in polymer thick-film resistors
Authors: Stadler Adam Witold , Kolek Andrzej , Mleczko Krzysztof , Zawiślak Zbigniew , Dziedzic Andrzej , Stęplewski Wojciech 
Published: July 2015

Purpose
– The paper aims to get the knowledge about electrical properties, including noise, of modern polymer thick-film resistors (TFRs) in a wide range of temperature values, i.e. from 77 K up to room temperature. The sample resistors have been made of different combinations of resistive compositions, either ED7100 or MINICO (M2013, M2010), and conducting pastes (for contacts) Cu- or Au-based, deposited on FR-4 laminate.

Design/methodology/approach
– The paper opted for an experimental study using either current noise index measurement in room temperature for large batch of samples or noise spectra measurement in temperature range 77-300 K for selected samples. Obtained noise maps, i.e. plots of power spectral density of voltage fluctuations vs frequency and temperature, have been used for evaluation of noise describing parameters like material noise intensity C and figure of merit K, for TFRs made of different combinations of resistive/conductive materials. Comparison of the parameters gives the information about the quality of the technology and matching the conductive/resistive materials.

Findings
– Experiments confirmed that the main noise component is 1/f resistance noise. However, low-frequency noise spectroscopy revealed that also noise components of Lorentzian shape, associated with thermally activated noise sources exist. Their activation energies have been found to be of a few tenths of eV.

Research limitations/implications
– The noise intensity of polymer TFRs depends on technology process and/or contacts materials. The use of Au contacts leads to better noise properties of the resistors. The results of the studies might be helpful for further improvement of thick-film technology, especially for manufacturing low-noise, stable and reliable TFRs.

Practical implications
– The paper includes indications for the materials selection for thick-film technology to manufacture low-noise, reliable and stable TFRs.

Originality/value
– Experimental studies of electrical properties of polymer TFRs by means of noise spectra measurements in wide range of temperature is rare. They give fundamental knowledge about noise sources in the modern passive electronic components as well as practical indications of selection material for thick-film technology, to obtain high performance components and get technological advantage.
High temperature thermogenerators made on DBC substrate using vapour phase soldering
Authors: Skwarek Agata , Synkiewicz Beata , Kulawik Jan , Guzdek Piotr , Witek Krzysztof , Tarasiuk Jacek 
Published: July 2015

Purpose
– The purpose of this paper is to assess the reliability of thermoelectric generators after ageing at elevated temperature and to determine the influence of the technology used (i.e. type of thermoelectric material, type of substrate and soldering technology) for thermogenerator (TGE) assembly.

Design/methodology/approach
– In this paper, the Seebeck coefficient and the current voltage were measured for lead telluride doped with either manganese (PMT), germanium (PGT) or sulfur (PST) TGEs. The Seebeck coefficient measurements were taken at temperatures between 230 and 630 K.

Findings
– The Seebeck coefficient determined for PMT, PGT and PST TGEs increases approximately linearly with increasing temperature and is greater by about 40 per cent for PST and about 30 per cent for PMT than in commercially available PbTe TGEs. The best outcome in terms of stability after long-term ageing was that of PMT material.

Originality/value
– The choice of proper technology (i.e. thermoelectric materials, type of substrate and soldering technology) for the TGE assembly is essential for their functioning overtime and reliability.
Functional responses of multitaxa communities to disturbance and stress gradients in a restored floodplain
Authors: Fournier Bertrand , Gillet François , Le Bayon Renée‐Claire , Mitchell Edward A. D. , Moretti Marco 
Published: July 2015

Summary

Trait‐based approaches can reveal the mechanisms through which disturbances or stress impact communities, allowing comparisons of the role of different mechanisms in shaping communities among taxonomic groups. Such information can lead to higher comparability, transferability and predictability of the outcome of restoration projects. However, multitaxa trait‐based approaches were rarely used in the context of ecosystem restoration.

We investigated the responses to environmental gradients of seven taxa (vascular plants, staphylinid and carabid beetles, spiders, isopods, diplopods and earthworms) in a restored floodplain using a species traits approach. We assessed the impact of flood disturbances and soil hydric stress on the functional diversity (FD) and community‐weighted mean (CWM) response of traits for each taxon.

Ordination of hydrological variables revealed two main gradients. The first was related to the spatiotemporal dynamics of flood disturbances and the second to the average changes in soil hydric conditions.

The analysis of CWM revealed that larger, poorly mobile species with narrow ecological tolerances were filtered by regular floods and/or changes in soil hydric conditions.

Functional diversity patterns differed between the two gradients: decreasing with increasing flood disturbance, but increasing along the soil hydric stress gradient. This suggests that the mechanisms shaping community composition differ between the two gradients with environmental filtering being dominant with increasing flood disturbances and competition decreasing with more soil hydric stress.

Synthesis and applications. Our study shows that the impact of restored flood disturbances and soil hydric stress on plant and invertebrate functional diversity and community‐weighted mean can be positive, negative or more complex depending on the taxonomic group and environmental gradient considered. The patterns can to some extent be explained by the specific characteristics of each group. Larger, poorly mobile species with narrow ecological tolerances were particularly vulnerable to changes in disturbance and stress regime following floodplain restoration. These species may therefore be lost in the initial phases of restoration projects, but other more characteristic species of dynamic floodplains will be favoured. Understanding the consequences of these contrasted responses for biodiversity conservation and ecosystem functioning constitutes the next challenge for ecosystem restoration.
A two‐domain protein triggers heat shock pathway and necrosis pathway both in model plant and nematode
Authors: Ruan Lifang , Wang Huihui , Cai Ge , Peng Donghai , Zhou Hua , Zheng Jinshui , Zhu Lei , Wang Xixi , Yu Haoquan , Li Seng , Geng Ce , Sun Ming 
Published: July 2015

SummaryThe entomopathogen Bacillus thuringiensis is equipped with multiple virulent factors. The genome sequence of B. thuringiensis YBT1520 revealed the presence of a two‐domain protein named Nel which is composed of a necrosis‐inducing phytophthora protein 1‐like domain found in phytopathogens and a ricin B‐like lectin domain. The merging of two distantly related domains is relatively rare. Nel induced necrosis and pathogen‐triggered immunity (PTI) on model plants. The Nel also exhibited inhibition activity to nematode. Microscopic observation showed that the toxicity of Nel to nematodes targets the intestine. Quantitative proteomics revealed that Nel stimulated the host defence. The Nel thus possesses dual roles, as both toxin and elicitor. Remarkably, the Nel protein triggered a similar response, induction of the heat shock pathway and the necrosis pathway, in both model plants and nematodes. The unusual ability of Nel to function across kingdom suggests a highly conserved mechanism in eukaryotes that predates the divergence of plants and animal. It is also speculated that the two‐domain protein is the result of horizontal gene transfer (HGT) between phytopathogens and entomopathogens. Our results provide an example that HGT occurs between members of different species or even genera with lower frequency are particularly important for evolution of new bacterial pathogen lineages with new virulence. Bacillus thuringiensis occupies the same ecological niches, plant and soil, as phytopathogens, providing the opportunity for gene exchange.
Metallome of Pseudomonas aeruginosa: a role for siderophores
Authors: Cunrath Olivier , Geoffroy Valérie A. , Schalk Isabelle J. 
Published: July 2015

SummaryIn this paper, we describe the total metal composition (metallome) of Pseudomonas aeruginosa. Inductively coupled plasma atomic emission spectroscopy analyses showed that P. aeruginosa cells concentrate each metal of the metallome from the extracellular media with different efficiencies. Growth in nutrient‐restricted media did not substantially affect the overall profile of the metallome; however, the uptake of some metals was strongly stimulated, showing the high potential of some metal acquisition pathways to adapt to changing growth conditions. We also investigated the role of the two major siderophores produced by P. aeruginosa, pyoverdine and pyochelin, in iron uptake and more generally in metallome homeostasis. In addition to their role in iron acquisition, siderophore production also significantly prevented the accumulation of toxic metals in P. aeruginosa cells, thus preserving the equilibrium of the metallome in a polluted environment.
Intensive multi‐family therapy for adolescent anorexia nervosa: an open study of 30 families
Authors: Salaminiou Eva , Campbell Mari , Simic Mima , Kuipers Elizabeth , Eisler Ivan 
Published: July 2015

The article reports on an innovative treatment for adolescent anorexia nervosa (AN) – intensive multi‐family therapy – in terms of symptoms, patients’ and parental psychological functioning and treatment acceptability. In all, thirty patients and their families took part in the study and were assessed at baseline, 3 and 6 months. At 6 months two‐thirds had gained sufficient weight to be in the normal weight range with significant improvements in AN cognition, mood and self‐esteem. Only two of the thirty families discontinued treatment early and both patients and parents scored high on treatment satisfaction, though parents scored significantly higher than patients. These results compare favourably with outcome data from larger more rigorous evaluations of single family therapy for adolescent AN currently considered to be the treatment of choice. While larger, randomized studies are needed, the results are promising and suggest that multi‐family therapy may be a useful additional treatment approach for this group of young people.Practitioner points

Multi‐family therapy may provide an effective intervention for adolescent anorexia nervosa and compares well with other, more rigorously evaluated interventions.
Multi‐family therapy is highly successful in engaging families in treatment leading to minimal dropout rates.
Satisfaction with multi‐family therapy is high for both adolescents and parents.
Parent‐therapist alliance and parent attachment‐promoting behaviour in attachment‐based family therapy for suicidal and depressed adolescents
Authors: Feder Menachem M. , Diamond Gary M. 
Published: July 2015

This study examines whether the strength of the parent‐therapist alliance, measured during the task of alliance building with parents alone, predicted the extent of parents’ attachment‐promoting behaviour in the subsequent conjoint parent‐adolescent attachment task in the context of attachment‐based family therapy (ABFT). Nineteen suicidal and depressed adolescents and their parents received 12 weeks of ABFT. The parent‐therapist alliance and parents’ attachment‐promoting behaviour were each measured observationally by two separate and independent groups of raters. The findings show that the strength of the parent‐therapist alliance predicted parents’ subsequent attachment‐promoting behaviour. However, parents’ attachment‐promoting behaviour did not predict the post‐treatment outcomes. Clinical and methodological implications are discussed.Practitioner Points

Good parent-therapist alliances are linked to parents being empathic, curious and non‐defensive during emotional conversations with their suicidal and depressed adolescents.
Parental attachment‐promoting behaviour, including attunement, empathy, and active listening, may not always be sufficient curative factors.
Once the parent‐adolescent attachment relationship improves, parents may support their adolescent as they cope with school and peer conflict.