bluuebunny/crossref_metadata_2025_split huggingface dataset:
The effect of market orientation dimensions on multinational SBU's strategic performance
Authors: Dong Xiaodan , Andrew Hinsch Christian , Zou Shaoming , Fu Huifen 
Published: November 2013

Purpose
– The purpose of this study is to provide new insights into the link between market orientation (MO) and strategic performance by disaggregating the MO construct. With a focus on responsiveness, a crucial element of MO, this research explores antecedents as well as outcomes in the strategic business units (SBUs) of MNCs. The decision-making structure of the firm was modeled as a moderator of the link between responsiveness and performance.

Design/methodology/approach
– Survey data from upper level managers employed by 126 MNC SBUs representing 23 industries were collected.

Findings
– The key findings indicate that: responsiveness mediates the link between intelligence generation and strategic performance; responsiveness also mediates the link between resource flexibility and strategic performance; and the link between responsiveness and strategic performance is moderated by the SBU's decision-making structure (i.e. centralization).

Originality/value
– This study contributes to the conceptual precision of the composite construct MO, and also illustrates an avenue to increase strategic performance. Managerially, it provides managers with prescriptive suggestions for leveraging the value of the elements of MO with respect to the firm's decision-making structure.
Dividend taxation and the pricing of UK equities
Authors: Lindop Sarah , Holland Kevin 
Published: November 2013

Purpose
– The purpose of this paper is to investigate the extent to which UK equity prices reflect shareholder level taxation on dividends (dividend tax capitalisation). Despite an extensive theoretical and empirical literature controversy exists.

Design/methodology/approach
– Using a sample of UK firm year ends from 1991 to 2007 archival accounting and share price data are used to test for the presence or otherwise of dividend tax capitalisation.

Findings
– The paper finds evidence of equity values reflecting shareholder level dividend taxation. In particular, a significant reduction in the valuation of retained earnings, a measure of dividend paying potential, is observed around the July 1997 abolition of the repayment of dividend tax credits to tax exempt shareholders. This suggests a link between shareholder level taxation of dividends and firms’ cost of capital.

Research limitations/implications
– The analysis focuses on share prices and is therefore subject to an underlying assumption of shareholders’ understanding tax and other potential relevant information.

Practical implications
– The taxation of dividends is an important issue because of the potential for it to influence firms’ cost of capital and therefore investment decisions. Further, non-tax costs may be incurred to the extent that attempts are made to mitigate any “adverse” tax effects.

Social implications
– The results indicate that taxation of dividends and share prices are associated and therefore also indirectly firms’ cost of capital. This linkage has implications for investment appraisal and the allocation of capital between competing demands.

Originality/value
– In using an asset valuation approach the limitations of alternate methods of examining shareholder level taxation of dividends are avoided, e.g. analysis of dividend drop of ratios.
Fiscal year-end and non-lateral auditor switches
Authors: Chun Feng Nancy 
Published: November 2013

Purpose
– The purpose of this paper is to examine the potential effect of busy season resource constraints on the selection of a new auditor, conditioned upon the status of the prior auditor.

Design/methodology/approach
– The paper employs multivariate logistic regressions for a sample of firms that changed auditors between 1979 and 2005 to explore the empirical correlations between having a December fiscal year-end (FYE) and non-lateral switches.

Findings
– The paper finds that non-BigN clients with December FYEs are less likely to switch to BigN auditors than those with non-December FYEs prior to the enactment of the Sarbanes-Oxley Act (SOX). This trend subsides after SOX. For firms with BigN predecessor auditors, fiscal year-end appears to have insignificant influence on auditor switching.

Research limitations/implications
– The findings suggest that upwardly mobile clients face greater audit supply constraints compared to clients already being audited by a BigN firm during the traditional busy season. However, the curbing influence on switching upwards erodes after SOX.

Practical implications
– This study is to show the impact of supplier capacity constraints on audit production and structural changes within the auditing profession.

Originality/value
– The findings can further the understanding of the determinants of auditor-client realignment, given that the paper identifies and explores the effects of having a December FYE on subsequent auditor appointments, conditioned upon the status of the prior auditor.
Institutional mismatch in a transition economy. The collapse of Swedmilk Macedonia
Authors: Tuna Emelj , Nilsson Jerker 
Published: November 2013

Purpose
– The purpose of this paper is to present theoretical explanations for the failure of the largest dairy processing firm in Former Yugoslav Republic of Macedonia (FYROM) after only about one year of operation.

Design/methodology/approach
– The paper contains a case study on the establishment and failure of a new firm is presented. Data were collected through mass media reports and interviews with knowledgeable individuals in the dairy industry. The data were analyzed using neo-institutional theories, primarily agency theory.

Findings
– The core of the explanation is that the various categories of institutions were not aligned. For example, poor contract enforcement created insurmountable agency costs for all parties involved.

Research limitations/implications
– As this paper is based on a case study it is uncertain to which extent the finding can be generalized.

Originality/value
– Most case studies describe successes. This paper presents a case where the odds for success were poor, but the project was still initiated.
Supporting victims of sexual violence: whose responsibility?
Authors: Ward Carol , Whitfield Dianne , A. Piggott Samantha 
Published: November 2013

Purpose
– The purpose of this paper is to share the challenges of, and learning gained by a voluntary sector organisation, Coventry Rape and Sexual Abuse Centre (CRASAC) in providing integrated care to victims of sexual violence.

Design/methodology/approach
– The paper first considers the big picture, focusing on the current UK public sector commissioning environment, the policy commitment to integrated care, and challenges a current focus on definitions of integration that do not consider wider determinants of health and well-being. As an example of client groups who may not meet narrow criteria, but require person centred coordinated care, the needs of victims of sexual violence are explored, illustrated by a case study within CRASAC.

Findings
– Challenges faced by CRASAC include identifying responsibility for specialist commissioning, maintaining strategic partnerships and a lack of cross-sector understanding of the needs of victims of sexual violence. Key learning points are the need to form strategic alliances and partnerships, to lobby and influence decision makers, to develop monitoring tools that demonstrate impact on long-term client outcomes and to constantly raise awareness of the needs of victims of sexual violence. Final reflections focus on the questions these issues raise for the future of specialised integrated care in the voluntary sector.

Originality/value
– The paper is of value to commissioners in health, social care and the criminal justice system, in addition to providers of services that are in contact with victims of sexual abuse. These include health, criminal justice, education, police and social care, alongside other voluntary and community sector organisations.
The legitimacy of protecting intellectual property rights
Authors: Himma Kenneth 
Published: November 2013

Purpose
– The purpose of this paper is to consider arguments both for and against intellectual property (IP) rights that are premised on each of two conceptions of the information commons that attributes either moral value or disvalue to its preservation.

Design/methodology/approach
– The methodology is the philosophically standard one of reflective equilibrium. The author considers the argument for a morally protected information commons that is grounded in Locke's famous proviso limiting original acquisition of material property to situations that leave enough of the resource to others and Hardin's famous argument that holding material property in common leads to overuse and depletion – a Tragedy of the commons. In particular, the arguments are evaluated according to whether they cohere with ordinary foundational commitments.

Findings
– The author argues that neither conception of the commons is directly applicable to information objects and hence is relevant with respect to the issue of whether legal protection of IP rights is morally justified.

Originality/value
– The identification of key differences between material objects and information objects that shows the irrelevance of these two leading conceptions in resolving the general issue of whether legal protection of IP rights is justified.
Customer reactions to service failure and recovery in the banking industry: the influence of switching costs
Authors: Augusto de Matos Celso , Luiz Henrique Jorge , de Rosa Fernando 
Published: November 2013

Purpose
– The purpose of this study is to test the effects of satisfaction, satisfaction with service recovery (SSR) and switching costs (SC) on loyalty and positive word-of-mouth (PWOM) of bank customers in a service recovery context, taking into account the interaction among latent variables and the effects of contextual factors.

Design/methodology/approach
– A theoretical model is proposed based on previous studies and tested using structural equation modeling technique and bootstrapping estimates. A survey was conducted with 1,878 bank customers of a large Brazilian bank.

Findings
– Results supported the positive effects of satisfaction and SC on loyalty, while PWOM was influenced mainly by SAT. In addition, SC significantly interacted with satisfaction, reducing the effects of satisfaction on loyalty. Finally, relationship time, gender and age were the most relevant contextual factors.

Practical implications
– This study highlights the importance of switching costs in the banking industry. Although satisfaction is a relevant predictor of loyalty, this influence is contingent on the customer's SC. Hence, investment on marketing strategies and campaigns should be oriented to better convert switching perceptions into effective loyalty.

Originality/value
– Despite recent investigations on the roles of SC in customer loyalty, results have indicated mixed findings and most of the studies do not consider interactions between latent constructs. This study addresses this issue using the orthogonalization procedure.
Avoiding onboarding and promotion traps
Authors: Watkins Michael 
Published: November 2013

Purpose
– The author believes that it is crucial to follow a comprehensive framework for making transitions, one that distills the experience of many leaders facing a diverse range of situations when taking on a new job or a promotion.

Design/methodology/approach
– The author, an internationally known consultant, has distilled the experience of many leaders facing a diverse range of onboarding situations into a learning framework.

Findings
– New leaders must be systematic and focused about deciding what they need to learn and how they will learn it most efficiently.

Practical implications
– A leader's successful transition into a new position depends on the ability to influence people outside direct line of control. Supportive alliances, both internal and external, are necessary if leaders are to achieve their goals.

Originality/value
– The author shows the potential benefits to the organization from systematically accelerating everyone's learning during major transitions.
Venkat Ramaswamy – a ten-year perspective on how the value co-creation revolution is transforming competition
Authors: Leavy Brian 
Published: November 2013

Purpose
– In this interview with Prof. Venkat Ramaswamy, Strategy & Leadership reviews the way the concept of co-creation of value with customers is being implemented on its tenth anniversary. Prof. Ramaswamy explains the basic elements of the co-creation playbook.

Design/methodology/approach
– Based on his research with companies pioneering innovation co-creation with customers, Prof. Ramaswamy offers insights for executives into what makes this perspective different and powerful.

Findings
– Prof. Ramaswamy discusses the guiding principle underlying the transformation of enterprises towards co-creation: how to engage people to create valuable experiences together while enhancing network economics.

Practical implications
– In designing and managing a co-creation platform, ask, how accessible is it to consumers or any other key stakeholders; how well does it facilitate dialogue among them; how transparent is this interaction to all, which helps to build trust and attract even more participants; and how well does it enable the reflexive leveraging of the innovation and learning generated to enhance the value of the platform?

Originality/value
– Senior executives need to know how co-creation engagement platforms can also be used to generate ideas for continuously improving products and services through the lens of customer experiences.
“The concepts are universal, it is the picture you paint that is different”: key issues for Indigenous Australian alcohol and drug residential treatment centres
Authors: D. Chenhall Richard , Senior Kate 
Published: November 2013

Purpose
– The purpose of this paper is to improve current evaluation designs for Indigenous Australian residential alcohol and drug treatment centres, by understanding the context of treatment in this modified TC context. The aim of the research is to present an analysis of the key features of treatment associated with four Indigenous Australian alcohol and drug treatment centres, as expressed by staff working in these centres.

Design/methodology/approach
– Ethnographic observations were made at each site between 2008 and 2009 with the first author attending treatment groups, education sessions, staff meetings and other events. The first author conducted informal conversational discussions with all programme staff and board members. In addition, 23 staff and 15 board members participated in a semi-structured interview with an emphasis on gaining views on the essential elements of residential alcohol and drug treatment, potential barriers to effective treatment delivery and “what works” in residential treatment.

Findings
– A number of key themes emerged, including the importance of the flexibility of programmes to include a wide variety of treatment approaches, the importance of culture (although defined differently) in the delivery of appropriate service, provision of safe spaces that allow for clients and staff interaction, the potential for improvement in the provision of effective client case management, the need to reduce job-related stress through staff professional development and organisational culture change and the need to address the difficulties experienced in the provision of effective aftercare.

Originality/value
– Currently, there is very little evidence related to Indigenous Australian approaches to the treatment of alcohol and drug misuse. The paper contributes to the understanding of the key features of treatment delivery, as identified by staff employed in drug and alcohol residential treatment. This understanding is vital so that government agencies can provide appropriate funding to areas of need for treatment services.
Breeding system of the threatened endemic Primula cusickiana var. maguirei (Primulaceae)
Authors: Davidson Jacob B. , Durham Susan L. , Wolf Paul G. 
Published: November 2013

AbstractMaguire primrose (Primula cusickiana var. maguirei) is a threatened, narrow endemic found only along a 20‐km section within a single canyon in northern Utah, USA. Here we describe the breeding strategy of this perennial, distylous, primarily cliff‐dwelling species to test for reproductive constraints on the plants. Intermorph outcrossing treatments (i.e. between pin and thrum flowers) were the most successful hand pollinations performed, but those were usually inferior to natural pollination. Intramorph out‐crossing also was somewhat successful, but was consistently inferior to intermorph outcrossing. Seed‐set resulting from autogamy and geitonogamy treatments was least successful. Morph‐specific differences in seed set were observed for our hand pollinations, but not in natural pollination conditions. Our results suggest that pollinators play a crucial role by providing the pollen transfer necessary for maximal seed set in this rare and narrowly distributed distylous plant.
Decomposition trajectories of diverse litter types: a model selection analysis
Authors: Cornwell William K. , Weedon James T. 
Published: November 2013

SummaryDecomposition of plant litter is a key process in the global carbon cycle, and its realistic representation is essential for accurate prediction of ecosystem carbon and nutrient dynamics. Traditionally, the exponential decay model, which assumes a constant relative decomposition rate through time, has been widely used for both the analysis of empirical data and large‐scale modelling. While this model may be adequate in some contexts, there are also many empirical observations for which it does not fit the data well.Using a number of previously published leaf and wood decomposition data sets, comprising a diverse selection of litters, we compared the performance of five simple decay models varying in complexity and functional form. To accomplish this, we used a combination of model selection criteria and out‐of‐sample extrapolation analyses.Model selection criteria favoured an optimal balance between parsimony and flexibility, and a rarely used model built on the Weibull distribution proved to have sufficient flexibility to fit the full range of decomposition trajectories including litters that show an initial lag phase. Using the Weibull fits, we further showed that the litter N content affects the shape of the decomposition trajectory, a novel biological result. Out‐of‐sample extrapolation showed biased predictions for all models and estimates of steady‐state stocks were often highly sensitive to model choice.As the field moves beyond the single‐pool exponential framework, it is useful to confront alternate models with data from a wide array of litter types. This analysis demonstrates that model flexibility is important for representing the wide array of possible decomposition dynamics encountered in nature, with lag phase dynamics more widespread than previously thought. Out‐of‐sample extrapolation and derived parameters that rely on it remain problematic with all tested models. Progress in understanding the drivers and consequences of litter decomposition will come from combining empirical approaches with more focused process‐based modelling that allow for the assessment of alternative model assumptions.
The Hollowing Out of Brazilian Metropolitan Governance As We Know It: Restructuring and Rescaling the Developmental State in Metropolitan Space
Authors: Klink Jeroen 
Published: November 2013

AbstractDespite regulatory and financial rollout of the state at a number of scales, and a strengthening of the institutional framework that guides territorial planning and management, Brazilian metropolitan governance continues to be characterized by fragmented and relatively competitive organizational structures. Likewise, the Brazilian metropolis is marked by economic dynamism and intense socio‐spatial and environmental contradictions. Much of the mainstream literature on metropolitan governance has emphasized a natural “optimum” scale for planning and management in city‐regions, articulated by public and private stakeholders aimed at the coordinated delivery of economic, social and environmental services. Combining the literature on new state spaces and critical Brazilian urban‐regional studies, this paper provides an alternative framework to understand the impasse of Brazilian metropolitan areas, which is grounded within a geo‐historic reading of the contradictory projects and strategies of the developmental state and the contested nature of metropolitan scale itself.
Perioperative nutrition in extremely preterm infants undergoing surgical treatment for patent ductus arteriosus is suboptimal
Authors: Westin Vera , Stoltz Sjöström Elisabeth , Ahlsson Fredrik , Domellöf Magnus , Norman Mikael 
Published: November 2013

AbstractAimTo evaluate perioperative nutrition in extremely preterm infants undergoing surgery for patent ductus arteriosus (PDA).MethodsThis is a population‐based study of extremely preterm infants born in Sweden during 2004–2007 and operated on for PDA. Data on perioperative nutrition were obtained from hospital records. All enteral and parenteral nutrients and blood products were used to calculate daily nutritional intakes, starting 3 days before and ending 3 days after surgery. Data are mean (95% confidence intervals).ResultsStudy infants (n = 140) had a mean gestational age (GA) of 24.8 weeks, and mean birth weight was 723 g. Energy and macronutrient intakes were below minimal requirements before, during and after PDA surgery. On the day of surgery, energy intake was 78 (74–81) kcal/kg/day, protein 2.9 (2.7–3.2) g/kg/day, fat 2.5 (2.3–2.7) g/kg/day and carbohydrate intake 10.7 (10.2–11.2) g/kg/day. Nutrition did not vary in relation to GA, but infants operated early (0–6 days after birth) received poorer nutrition than infants operated at older age. Fluid intake was 164 (159–169) mL/kg/day, and it did not vary during the week of surgery.ConclusionPerioperative nutrition in extremely preterm infants undergoing PDA surgery in Sweden is suboptimal and needs to be improved. The significance of malnutrition for outcome after PDA surgery remains unclear and requires further investigation.