bluuebunny/crossref_metadata_2025_split huggingface dataset:
All-diamond optical assemblies for a beam-multiplexing X-ray monochromator at the Linac Coherent Light Source
Authors: Stoupin S. , Terentyev S. A. , Blank V. D. , Shvyd'ko Yu. V. , Goetze K. , Assoufid L. , Polyakov S. N. , Kuznetsov M. S. , Kornilov N. V. , Katsoudas J. , Alonso-Mori R. , Chollet M. , Feng Y. , Glownia J. M. , Lemke H. , Robert A. , Sikorski M. , Song S. , Zhu D. 
Published: July 2014

A double-crystal diamond (111) monochromator recently implemented at the Linac Coherent Light Source (LCLS) enables splitting of the primary X-ray beam into a pink (transmitted) and a monochromatic (reflected) branch. The first monochromator crystal, with a thickness of ∼100 µm, provides sufficient X-ray transmittance to enable simultaneous operation of two beamlines. This article reports the design, fabrication and X-ray characterization of the first and second (300 µm-thick) crystals utilized in the monochromator and the optical assemblies holding these crystals. Each crystal plate has a region of about 5 × 2 mm with low defect concentration, sufficient for use in X-ray optics at the LCLS. The optical assemblies holding the crystals were designed to provide mounting on a rigid substrate and to minimize mounting-induced crystal strain. The induced strain was evaluated using double-crystal X-ray topography and was found to be small over the 5 × 2 mm working regions of the crystals.
The strongly defective double perovskite Sr11Mo4O23: crystal structure in relation to ionic conductivity
Authors: López Carlos A. , Pedregosa José C. , Lamas Diego G. , Alonso José A. 
Published: July 2014

The crystal structure and ionic conductivity properties of a novel microcrystalline Sr11Mo4O23 ceramic material are presented. This material has been prepared by thermal treatment up to 1473 K, in air, of previously decomposed citrate precursors. The complex crystal structure was refined from combined X-ray powder diffraction and neutron powder diffraction data. The formula of this phase can be rewritten as Sr1.75□0.25SrMoO5.75, highlighting the relationship with double perovskites A
2
B′B′′O6. At room temperature, the crystal structure is tetragonal in space group I41/a, with a = 11.6107 (6) Å, c = 16.422 (1) Å and V = 2213.8 (2) Å3. The crystal network contains O anion and Sr cation vacancies. The structure is complex, with Sr, Mo and O atoms distributed over four, two and six distinct Wyckoff sites, respectively. Only one of the Sr sites (SrO6) corresponds to the octahedral network; one of the two MoO6 types of octahedra is axially distorted. The three other Sr positions occupy the A site with higher coordination. There is an occupational deficit of O atoms of 22 (4)%. This defective framework material presents an interesting ionic mobility, enhanced above 773 K owing to a further reduction in the oxygen content.
Disentangling customer orientation – executive perspective
Authors: Saarijärvi Hannu , Kuusela Hannu , Neilimo Kari , Närvänen Elina 
Published: July 2014

Purpose
– Despite the fact that customer orientation is increasingly used as a strategic guideline to ensure companies’ long-term success, it is too often left at conceptual level without any managerial or executive translation. To address this practical gap, the purpose of the paper is to build an executive perspective on customer orientation through the mechanism of customer value dimensions.

Design/methodology/approach
– An intensive case study from a successful retail service business is used to illustrate how customer orientation is applied in actual strategic decision making at the executive level. The case business is a multi-sector service business that took a strategic turn toward customer orientation in the 2000s. As a result, the company has been able to increase their market share to become the market leader as well as stay ahead of the competition and increase customer loyalty.

Findings
– The study provides a practical tool of disentangling customer orientation into four customer value dimensions and linking them with appropriate executive level strategic decision making.

Practical implications
– The study helps executives uncover the inner meaning of customer orientation, move beyond traditional conceptualization of customer orientation, and adopt customer value orientation. This necessitates not only understanding customer value criteria, but also linking the diverse criteria to executive level strategic decision making.

Originality/value
– The study concretizes and uncovers how customer orientation can be implemented by incorporating both economic, functional, emotional, and symbolic customer value dimensions into executive level strategic decision making.
A cyclical evaluation model of information security maturity
Authors: Alencar Rigon Evandro , Merkle Westphall Carla , Ricardo dos Santos Daniel , Becker Westphall Carlos 
Published: July 2014

Purpose
– This paper aims at presenting a cyclical evaluation model of information security (IS) maturity. The lack of a security evaluation method might expose organizations to several risky situations.

Design/methodology/approach
– This model was developed through the definition of a set of steps to be followed to obtain periodical evaluation of maturity and continuous improvement of controls.

Findings
– This model, based on controls present in ISO/IEC 27002, provides a means to measure the current situation of IS management through the use of a maturity model and provides a subsidy to take appropriate and feasible improvement actions, based on risks. A case study is performed, and the results indicate that the method is efficient for evaluating the current state of IS, to support IS management, risks identification and business and internal control processes.

Research limitations/implications
– It is possible that modifications to the process may be needed where there is less understanding of security requirements, such as in a less mature organization.

Originality/value
– This paper presents a generic model applicable to all kinds of organizations. The main contribution of this paper is the use of a maturity scale allied to the cyclical process of evaluation, providing the generation of immediate indicators for the management of IS.
An empirical investigation of the factors that influence Internet user’s ability to correctly identify a phishing website
Authors: Purkait Swapan , Kumar De Sadhan , Suar Damodar 
Published: July 2014

Purpose– The aim of this study is to report on the results of an empirical investigation of the various factors which have significant impacts on the Internet user’s ability to correctly identify a phishing website.Design/methodology/approach– The research participants were Internet users who have had at least some experience of financial transactions over the Internet. This study conducted a quantitative research with the help of a structured survey questionnaire along with three experimental tasks. A total of 621 valid samples were collected and the multiple regression analysis technique was used to deduce the answers to the research question.Findings– The results show that the model is useful and has explanatory power. And adjustedR2 computed as 0.927, means that 92.7 per cent of the variations in the Internet user’s ability to identify phishing website can be explained by the predictors selected for the model.Research limitations/implications– Future research should account for the Internet user’s general security practices and behaviour, attitude towards online financial activity, risk-taking ability or risk behaviour and their potential effects on Internet users' ability to identify a phishing website.Practical implications– The implications of this study provide the foundation for future research on the areas that intend to explain the Internet user’s necessity to take protection or avoid risky behaviour while performing financial transaction over the Internet.Originality/value– This study provides the body of knowledge with an empirical analysis of impact of various factors on an Internet user’s ability to identify phishing websites. The results of this study can help practitioners create a more successful research model and help researchers better understand user behaviour on the Internet.
Abnormal audit delays, earnings quality and firm value in the USA
Authors: Asthana Sharad 
Published: July 2014

Purpose
– This paper aims to address three questions: Does the abnormal delay in the audit process signal poor earnings quality? Is this information about earnings quality incremental to that contained in earnings report delay? Does the market use this information about earnings quality in valuing the firm?

Design/methodology/approach
– Data are obtained from four databases: Compustat, Audit Analytics, Compact-Disclosure and I/B/E/S. Complete data are available for 5,298 firms for 22,492 firm-years. The paper uses a two-stage model. In the first stage, a detailed model using determinants from extant research tries to explain the audit delay. In the second stage, the unexplained delay from the first stage is used in the association tests with earnings quality.

Findings
– The paper presents evidence that abnormal delays in the audit process are inversely associated with earnings quality. When the market values a dollar of reported earnings, it appears to discount the valuation by the extent of abnormal audit delay.

Originality/value
– The current paper contributes to existing research in several ways. First, it establishes a comprehensive model to explain audit delays and provides a tool to measure abnormal audit delays. Second, it provides evidence of inverse association between abnormal audit delay and seven proxies of earnings quality. Finally, the paper shows that abnormal audit delay creates skepticism among investors about earnings quality and they value the disclosed earnings after discounting for such delay.
Preemption of compliance costs and the voluntary adoption of SFAS No. 123(R)
Authors: Ebrahim Ahmed , Bradford Bruce 
Published: July 2014

Purpose
– This paper aims to study a preemption proposition for the compliance costs associated with stock option expensing under SFAS 123(R) by examining whether early adopters used their discretion over option pricing model inputs to mitigate the adoption effect.

Design/methodology/approach
– The paper uses a matched sample approach of firms that voluntarily adopted stock option expensing during the 2002-2004 period and similar firms that waited until the mandatory expensing. The paper empirically examines some determinants of voluntary adoption, and the changes in option pricing model inputs during the period leading to mandatory expensing.

Findings
– The paper reports evidence that voluntary adopters of stock option expensing during the 2002-2004 period have used the period leading to mandatory expensing to preempt its compliance cost effect. The authors exercised their discretion by decreasing estimates for stock price volatility and time-to-maturity to preempt or minimize the reduction in earnings before mandatory adoption date.

Originality/value
– Results of this paper are useful to accounting regulators in understanding the reaction of financial statement preparers to deliberations, effective dates and voluntary early adoption terms of the accounting standards setting process.
The accounting academic
Authors: Samkin Grant , Schneider Annika 
Published: July 2014

Purpose
– This paper aims to consider the accounting academic, the environment in which the academic operates and the challenges they face.

Design/methodology/approach
– This paper explores a number of issues relating to the accounting academic. The five papers that make up the special issue are located within a framework which is used to illustrate how each one contributes to the field. This paper is primarily discursive in nature.

Findings
– The theoretical, methodological and empirical approaches used in the papers that make up this special issue are described. In addition, the paper suggests that the accounting academic will remain a fertile area for future research.

Practical implications
– This portrayal of accounting academics is of interest to accounting researchers, accounting historians, university managers and individual academics.

Originality/value
– This special issue provides a range of examples of research relevant to the accounting academic and sets an agenda for future research.
SUPER-VISION? Personal experiences of an accounting academic
Authors: Lawrence Stewart 
Published: July 2014

Purpose
– The aim of this paper is to illustrate the social aspects of supervising students’ research of accounting practice. It attempts to demonstrate that accounting practice and accounting research share a common characteristic – they are both forms of social practice.

Design/methodology/approach
– The paper is written as a personal reflection and confession. It follows a tradition in the social science literature of academics engaging in auto-ethnographic self-reflection. It is presented as a series of dialogues between the academic and the students.

Findings
– The tensions between the experienced teacher and the students raise questions about the extent of involvement of the academic in the students’ work. Each project involves social interactions which affect the nature of the supervision required and provided. Positivistic approaches may give strict guidance in the form of accepted rules and conventions, but for social scientists who recognise that research, like practice, is socially constructed, outcomes are often uncertain.

Research limitations/implications
– It is a personal reflection on specific research projects, and so there are no conclusions about supervision in general.

Practical implications
– The intent is to capture the uncertain development and outcome of research projects. The uncertainty may be typical of supervisor/student experiences.

Originality/value
– Though examples of auto-ethnographic self-reflection may be found in the social science literature, there are few, if any, in the accounting literature.
The police service quality in rural Taiwan
Authors: Min Chen Chien , Tau Lee Hong , Hua Chen Sheu , Hsien Tsai Tsung 
Published: July 2014

Purpose– The purpose of this paper is to investigate the perceptions and satisfaction between police officers and citizens on Kinmen Island (of Taiwan), using an analytical framework that combines five primary dimensions and 25 corresponding determinants.Design/methodology/approach– It considers recent developments in the application of performance measures and management to public and, particularly, police services. It goes on to assess comparative rural police performance which suggests that the application of targets could ultimately serve to provide the overall satisfaction with police services.Findings– The findings of the study suggest that perceptions and satisfaction of both citizens and police staff may result in the success of the policing management, and that police managers have to satisfy their citizens with a high level of service quality based on different localities.Practical implications– From managerial perspectives, police managers should consider both the service quality and customer satisfaction constructs as determinants of behavioural intentions, based on the fact that satisfaction can be a strategic key to maintain long term relationship with citizens as it is found of significant impact on the intentional behaviour.Originality/value– This research adds empirical support to this vein of literature and has identified the five main dimensions and the 25 sub-dimensions as important constructs for police service quality.
Applying the KANO model to analyse the value of green FM
Authors: Määttänen Eeva , Jylhä Tuuli , Junnila Seppo 
Published: July 2014

Purpose– This research project studies office tenants’ perceived value of green service attributes, with the focus being on facility services and management. The purpose of this paper is to gain an understanding of what kind of green attributes tenants value in their office buildings.Design/methodology/approach– The research project was conducted using a single case study methodology. A green facilities management concept was tested in a pilot building. Data were collected via a structured questionnaire based on the Kano model of attractive quality. In addition, open-ended questions were asked to further understand the tenants’ views on the matter.Findings– The findings of the research project indicate that tenants have begun to value green attributes in their office buildings. While environmental efficiency is not yet a strategic guideline for small tenants, it would increase their satisfaction with facility management and services.Practical implications– Facility management and service organisations can utilise the results of this study in their own service scopes and process development.Originality/value– This study provides insight into the value of green facilities and user services for small office tenants.
Detection sensitivity of influenza rapid diagnostic tests
Authors: Sakai‐Tagawa Yuko , Ozawa Makoto , Yamada Shinya , Uchida Yuko , Saito Takehiko , Takahashi Kazuo , Sugaya Norio , Tashiro Masato , Kawaoka Yoshihiro 
Published: July 2014

AbstractThe sensitivity of influenza rapid diagnostic tests (IRDTs) currently available in Japan for various influenza virus strains, including human H7N9 and H5N1 isolates, were compared and it was found that all of the IRDTs examined detected these viruses; however, their detection sensitivities differed.
New insight in the epidemiology of avian botulism outbreaks: necrophagous flies as vectors of Clostridium botulinum type C/D
Authors: Anza Ibone , Vidal Dolors , Mateo Rafael 
Published: July 2014

SummaryAvian botulism outbreaks spread through the bird carcass–maggot cycle, in which Clostridium botulinum and blowflies interact to ensure their reproduction in a mutualistic relationship where neurotoxin/spore‐bearing maggot is one of the keystones. Here we investigated the hypothesis that adult blowflies may also play a significant role in botulism outbreaks by carrying C. botulinum cells between carcasses. We carried out a field experiment placing bird carcasses free of C. botulinum type C/D in containers only accessible to necrophagous flying insects in wetlands where avian botulism outbreaks were occurring and in control sites. Additionally, we performed laboratory trials to evaluate if blowflies may carry C. botulinum type C/D and for how long. Maggots bearing C. botulinum type C/D developed in 27.5% of carcasses placed in wetlands during botulism outbreaks. Calliphoridae flies in laboratory trials were able to transfer C. botulinum between two points and excreted it in their spots for up to 24 h after an infective feeding. Our results confirm that adult necrophagous flies play a role in the spreading of botulism outbreaks, which have implications in the epidemiology of this disease.
Single‐cell genomics reveals potential for magnetite and greigite biomineralization in an uncultivated multicellular magnetotactic prokaryote
Authors: Kolinko Sebastian , Richter Michael , Glöckner Frank‐Oliver , Brachmann Andreas , Schüler Dirk 
Published: July 2014

SummaryFor magnetic orientation, magnetotactic bacteria biosynthesize magnetosomes, which consist of membrane‐enveloped magnetic nanocrystals of either magnetite (Fe3O4) or greigite (Fe3S4). While magnetite formation is increasingly well understood, much less is known about the genetic control of greigite biomineralization. Recently, two related yet distinct sets of magnetosome genes were discovered in a cultivated magnetotactic deltaproteobacterium capable of synthesizing either magnetite or greigite, or both minerals. This led to the conclusion that greigite and magnetite magnetosomes are synthesized by separate biomineralization pathways. Although magnetosomes of both mineral types co‐occurred in uncultured multicellular magnetotactic prokaryotes (MMPs), so far only one type of magnetosome genes could be identified in the available genome data. TheMMPCandidatus Magnetomorum strainHK‐1 from coastal tidal sand flats of theNorthSea (Germany) was analysed by a targeted single‐cell approach. The draft genome assembly resulted in a size of 14.3Mb and an estimated completeness of 95%. In addition to genomic features consistent with a sulfate‐reducing lifestyle, we identified numerous genes putatively involved in magnetosome biosynthesis. Remarkably, mostmamorthologues were present in two paralogous copies with highest similarity to either magnetite or greigite type magnetosome genes, supporting the ability to synthesize magnetite and greigite magnetosomes.
Effect of intravenous lignocaine on perioperative stress response and post‐surgical ileus in elective open abdominal surgeries: a double‐blind randomized controlled trial
Authors: Sridhar Parnandi , Sistla Sarath Chandra , Ali Sheik Manwar , Karthikeyan Vilvapathy Senguttuvan , Badhe Ashok Shankar , Ananthanarayanan Palghat Hariharan 
Published: July 2014

AbstractBackgroundPerioperative stress response can be detrimental if excessive and prolonged. Intravenous (i.v.) lignocaine, while being an effective analgesic, has the added benefit of anti‐inflammatory activity. This study was done to assess the effect of i.v. lignocaine on operative stress response and post‐surgical ileus after elective open abdominal surgeries.MethodsPatients (n = 134) were randomized into two groups (n = 67 each) to receive an i.v. infusion of lignocaine (group L) or saline (group S) as a bolus of 1.5 mg/kg at intubation followed by an infusion of 1.5 mg/kg/h throughout the surgery until 1 h post‐surgery. Total leukocyte count (TLC), C‐reactive protein (CRP) and interleukin‐6 (IL‐6) levels immediately and 24 h after surgery were compared with preoperative levels. Time to first passage of flatus and stools post‐operatively was noted. Post‐operative pain scores, analgesic requirements, and incidence of post‐operative nausea and vomiting (PONV) were assessed in the two groups.ResultsPost‐operative surge in TLC, CRP and IL‐6 was attenuated in group L as compared to group S (P < 0.001, 0.018, <0.001). Time to passage of flatus and stools was earlier in group L (P = 0.04, 0.02). PONV was lesser in group L at 6 and 18 h post‐surgery (<0.001, 0.28). Post‐operative pain scores and post‐operative morphine requirement were significantly less in group L at each point of time post‐operatively (P < 0.001, <0.001).ConclusionPerioperative i.v. lignocaine infusion attenuates the operative stress response, provides effective analgesia and reduces the need for opioids post‐operatively. Through these effects, it reduces post‐operative ileus and the incidence of PONV.