bluuebunny/crossref_metadata_2025_split huggingface dataset:
Competition, corporate governance, ownership structure and risk reporting
Authors: Said Mokhtar Ekramy , Mellett Howard 
Published: September 2013

Purpose
– This study aims to measure the extent of mandatory and voluntary risk reporting and investigate the impact of competition, corporate governance and ownership structure on risk reporting practices in annual reports of Egyptian companies.

Design/methodology/approach
– A number of theoretical perspectives including proprietary cost, agency theory, stakeholder theory, political cost, signalling theory and legitimacy theory are used to derive research hypotheses and identify the potential determinants of risk reporting practices in the annual reports of Egyptian companies. The annual reports of 105 listed companies for 2007 were examined to measure the extent of risk reporting and examine potential determinants of risk reporting. An unweighted disclosure index, based on Egyptian Accounting Standards (EAS) 25, has been used to measure the level of mandatory risk reporting while content analysis – sentence approach – is used in coding voluntary risk reporting. Multiple regression analysis is used in evaluating the relationships between competition, corporate governance, ownership structure and risk reporting.

Findings
– The results indicate a low level of compliance with mandatory risk reporting requirements. A low extent of voluntary risk reporting with a tendency to report more backward-looking and qualitative risk disclosure compared to forward-looking and quantitative risk disclosure is indicated. Agency theory and proprietary cost provide explanations for the variation of risk reporting in corporate annual reports. It is suggested that competition, role duality, board size, ownership concentration and auditor type are key determinants of risk reporting practices in Egypt.

Research limitations/implications
– The scoring and classification process suffers from inherent judgment limitations and subjectivity, which cannot be entirely eradicated. The study applies a cross-sectional approach and examines risk reporting practice and its determinants at one point in time. However, longitudinal research may provide a better understanding of risk reporting practices of Egyptian companies. The use of only one proxy of competition is one of the limitations of this study.

Practical implications
– The findings regarding mandatory disclosure level and nature of voluntary risk disclosure should be on concern to regulatory authorities and standard-setters.

Originality/value
– The study aims to contribute to risk reporting research through addressing not only mandatory but also voluntary risk reporting in emerging economies in general and Egypt in particular. In addition, examining the impact of competition on risk reporting is a main contribution of this study.
Are big city businesses more profitable than other firms?
Authors: Ruland William 
Published: September 2013

Purpose– The purpose of this paper is to focus upon the financial performance of firms that maintain headquarters in the largest cities and firms based in smaller metropolitan areas. Big city locations offer numerous opportunities. On the other hand, maintaining headquarters in big cities is more costly than in less congested locations and the opportunities for distractions tend to be higher. A third alternative is that location does not matter.Design/methodology/approach– The study, the first of its type, applies a multivariate analysis to a large sample of Compustat firms. The analysis tests for the industry-adjusted return on investment as a function of population density.Findings– The results, which are both statistically and economically significant, show that firms headquartered in smaller cities tend to outperform those located in major business centers.Practical implications– These results suggest at least two implications for financial managers. One is that headquarters location should be considered as a key element of financial management strategy. The second is that businesses should very carefully consider decisions to move headquarters to the very largest cities.Originality/value– Theory suggests that business success should increase with the size of the city. This paper, the first large-sample examination of major US firms, shows that businesses with headquarters in smaller locations tend to enjoy greater financial success.
Statistical thinking in the quality movement ±25 years
Authors: Yvonne Coleman Shirley 
Published: September 2013

Purpose
– Statistical thinking is an intrinsic part of the quality movement. Helped by initiatives such as Six Sigma, there is greater acceptance of the importance of data analysis and a general trend towards embracing numeracy. It is timely to review the emergence of statistical thinking and consider the good and bad features resulting from its application in a wide range of sectors.

Design/methodology/approach
– The paper first defines statistical thinking and justifies its importance to the quality movement. The achievements from the past 25 years are then considered sector by sector along with their collateral damage.

Findings
– The following lessons are proposed for the next 25 years: statistical thinking needs to expand its remit to include more aspects of analytical thinking becoming what may be called wider statistical thinking; statistical thinkers have ground-breaking ideas and need to communicate with managers at the top of the hierarchy to ensure that both the thinkers and the ideas have the influence they deserve; whilst learning from past successes, the quality movement must be mindful of knock-on effects and nurse a holistic viewpoint; expect the unexpected.

Originality/value
– Statistical thinking is gaining more prominence in all sectors and is used within the quality movement to make major progress as well as major upsets. It is important that the quality movement treads carefully and makes sure that society as a whole benefits from the ever increasing drive for improvement.
A comparison of two systemic family therapy reflecting team interventions
Authors: Mitchell Pippa , Rhodes Paul , Wallis Andrew , Wilson Val 
Published: September 2013

This research focused on exploring the experience of fifteen families who attended a first session of systemic family therapy, with reflecting team feedback being delivered in two different formats. In the first the interviewer consulted with the reflecting team alone after the therapy session while the family took a break and then provided feedback directly to the family. In the second the interviewer and family exchanged rooms straight after the session and the reflecting team provided feedback in conversation with each other. Families in both conditions of systemic family therapy described how the presence of a team led to a heightening of their emotion in session, a factor that served to effect a change in family interaction. For families in the first condition the consultation break reduced these intense emotions and provided a unique opportunity to continue independent discussions outside the therapy room. In contrast, those in the second condition reported that their experience was more exciting but it made information retention difficult. For this reason, the use of a therapeutic letter with this group was a crucial aspect of follow‐up intervention.Practitioner points
Families see systemic family therapy reflecting teams as helpful, providing an opportunity for new conversations, perspectives and behaviour to emerge.
These benefits can be maximized by providing a detailed descriptions of the process beforehand, minimizing phone calls from the reflecting team to the interviewer and providing a break between interview and feedback.
When using Andersen's (1991) model, following‐up sessions with a therapeutic letter can enhance the retention of information.
XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS
Authors: Valentinetti Diego , Rea Michele A. 
Published: September 2013

AbstractThe systematic adoption of the eXtensible Business Reporting Language (XBRL) for financial reporting represents a great challenge. Worldwide, a large number of regulators are making an effort to promote the adoption of this standard to simplify and enhance the communication of financial information. This requires the definition of well‐structured taxonomies that can standardize and accommodate the content of financial reports prepared by firms. This study aims to analyze the regulator‐led adoption of XBRL for financial reporting. It examines the XBRL taxonomies used by Italian firms to reflect their financial reporting under rule‐based Italian GAAP and principles‐based International Financial Reporting Standards (IFRS). We compare the alignment of the Italian GAAP taxonomy and the IFRS taxonomy with Italian companies' financial statements and find two different levels of fit. The results offer useful insights for regulators and policy makers in prescribing or establishing appropriate taxonomies. We illustrate the potential impacts of the different taxonomies on the quality of financial reporting in terms of comparability and potential loss of information.
Late preterm birth is associated with short‐term morbidity but not with adverse neurodevelopmental and physical outcomes at 1 year
Authors: Hughes Alice , Greisen Gorm , Arce Joan‐Carles , Thornton Steven 
Published: September 2013

AbstractWe compared the neonatal and infant outcomes at one year (Bayley mental and psychomotor development index, and physical growth) of babies who were (n = 63) or were not (n = 100) delivered prior to 37 weeks in women admitted in threatened late preterm labor (34–35+6 weeks) with a cervix ≤15 mm. The women were part of a clinical trial to investigate the tocolytic effect of the oxytocin antagonist barusiban. Babies born late preterm (34–36+6 weeks) had a significantly increased risk of short‐term morbidity (hepatobiliary disorders, respiratory disorders, metabolic disorders, nervous system disorders, infection; p < 0.05 for each) compared with those born at term, but there were no significant differences in the neurodevelopmental and physical outcomes at one year (p > 0.05 for both one‐year outcomes).
An exploratory investigation: are driving simulators appropriate to teach pre‐driving skills to young adults with intellectual disabilities?
Authors: Brooks Johnell O. , Mossey Mary E. , Tyler Peg , Collins James C. 
Published: September 2013

Accessible summary

There were many driving education studies with adults with intellectual disabilities (ID) in the 1960s and 1970s, but since, very little research has been carried out.

This study explored using an interactive driving simulator for teaching adults with intellectual disabilities to learn pre‐driving skills (lane keeping and speed maintenance).

The simulator succeeded in rapid identification of the drivers' capabilities and limitations, providing skill practise that would be unsafe on roadways, creating a fun, effective and flexible learning environment and highlighting the most appropriate areas for future research.

SummaryResearch examining driver training for young adults with intellectual disabilities has been limited since the 1970s. The current pilot and exploratory study investigated teaching pre‐driving skills (i.e. lane keeping and speed maintenance) to young adults with intellectual disabilities using an interactive driving simulator to provide dynamic and immediate feedback to participants as well as quantifiable data to researchers and educators. Four students from a post‐secondary transition course for students with intellectual disabilities (age 21–23) with an average full‐scale IQ of 71.5 (range 64–76) participated. Participants practised their pre‐driving skills (lane keeping and speed maintenance rather than complex driving environments) on a series of driving courses as well as a coordinated muscle movement activity related to driving for 1 h a day, 5 days a week. After 27 days, two of the four participants significantly improved their lane keeping and speed maintenance skills, while two participants failed to demonstrate steady improvement.
The influence of customized abutments and custom metal abutments on the presence of the interproximal papilla at implants inserted in single‐unit gaps: a 1‐year prospective clinical study
Authors: Borges Tiago , Lima Tiago , Carvalho Ágata , Dourado Catarina , Carvalho Vasco 
Published: September 2013

AbstractObjectivesTo assess and compare the papilla presence mesially and distally to dental implants restored with customized abutments and custom metal abutments in the anterior maxilla.Material and methodsThirty‐eight patients receiving 38 single‐tooth implants, restored with 26 customized abutments and 12 custom metal abutments in the anterior maxillary region were enrolled in this study. The cases where did not existed contact point were excluded. Presence/absence of the interproximal papilla, inter‐tooth–implant distance (ITD) and distance from the base of the contact point to dental crest bone of adjacent tooth (CPB) were accessed. Global P‐values were determined for changes in CPB and papilla score over time (P < 0.05).ResultsThirty‐six patients with 36 implants were available for the 12‐month follow‐up. The abutments and reconstruction survival rate was 100% with no fracture or crown loss. A mean mesial CPB of 5.71 ± 1.54 mm and distal CPB of 4.01 ± 1.73 mm were assessed in the customized abutment group for an overall mean papilla presence of 1.69 ± 0.46. A mean mesial CPB of 5.41 ± 1.31 mm and distal CPB of 4.77 ± 1.21 mm were assessed in the control group for an overall mean papilla presence of 1.08 ± 0.65.ConclusionsThe restoration of single‐implants using computer‐assisted design/computer‐assisted manufacturing abutments appears to help maintaining a regular papillary filling although the variations of the implant positioning or the restoration/teeth relation.
Patient satisfaction and esthetic outcome after immediate placement and provisionalization of single‐tooth implants involving a definitive individual abutment
Authors: Hartlev Jens , Kohberg Peter , Ahlmann Søren , Andersen Niels T. , Schou Søren , Isidor Flemming 
Published: September 2013

AbstractObjectivesTo assess patient satisfaction and esthetic outcome after immediate placement and provisionalization of single‐tooth implants involving a definitive individual abutment and a provisional crown followed by later placement of a definitive crown.Materials and methodsIn private practice, a single‐tooth implant was placed immediately after tooth extraction in the esthetic zone of 54 patients. A definitive individual abutment and a provisional crown were mounted in the same visit. The definitive crown was placed after a mean period of 7 months. After a mean follow‐up period of 33 months, the subjective and professional evaluation of the total implant treatment, peri‐implant soft tissues, and implant crown were assessed on a 10‐cm visual analog scale (VAS). The professional esthetic treatment outcome was also evaluated using pink esthetic score (PES), white esthetic score (WES), and total score of PES/WES.ResultsThe evaluation of total implant treatment, peri‐implant soft tissues, and implant crown demonstrated a significantly higher subjective than professional score for all 3 parameters (P < 0.001), for example, for the overall treatment, the mean scores were 9.4 and 7.0, respectively. A significant positive correlation was revealed between the professional VAS scores and the PESs and WESs.ConclusionsImmediate placement and provisionalization of single‐tooth implants involving a definitive individual abutment and provisional crown followed by later placement of a definitive crown demonstrated high subjective and professional satisfaction. Generally, the professionals seem to be more critical than the patients. A strong correlation was observed between the professional VAS scores and the PES and WES scoring systems.
Rejection after conversion to a proliferation signal inhibitor in chronic heart transplantation
Authors: González‐Vílchez Francisco , Vázquez de Prada José A. , Paniagua María J. , Almenar Luis , Mirabet Sonia , Gómez‐Bueno Manuel , Díaz‐Molina Beatriz , Arizón Jose M. , Delgado Juan , Pérez‐Villa Félix , Crespo‐Leiro María G. , Martínez‐Dolz Luis , Roig Eulalia , Segovia Javier , Lambert José L. , Lopez‐Granados Amador , Escribano Pilar , Farrero Marta 
Published: September 2013

AbstractWe sought to determine the incidence, risk factors, and consequences of acute rejection (AR) after conversion from a calcineurin inhibitor (CNI) to a proliferation signal inhibitor (PSI) in maintenance heart transplantation. Relevant clinical data were retrospectively obtained for 284 long‐term heart transplant recipients from nine centers in whom CNIs were replaced with a PSI (sirolimus or everolimus) between October 2001 and March 2009. The rejection rate at one yr was 8.3%, stabilizing to 2% per year thereafter. The incidence rate after conversion (4.9 per 100 patient‐years) was significantly higher than that observed on CNI therapy in the pre‐conversion period (2.2 per 100 patient‐years). By multivariate analysis, rejection risk was associated with a history of late AR prior to PSI conversion, early conversion (<5 yr) after transplantation and age <50 yr at the time of conversion. Use of mycophenolate mofetil was a protective factor. Post‐conversion rejection did not significantly influence the evolution of left ventricular ejection fraction, renal function, or mortality during further follow‐up. Conversion to a CNI‐free immunosuppression based on a PSI results in an increased risk of AR. Awareness of the clinical determinants of post‐conversion rejection could help to refine the current PSI conversion strategies.
Gender Equality Policies in Rwanda: Public Relations or Real Transformations?
Authors: Debusscher Petra , Ansoms An 
Published: September 2013

ABSTRACTThis article examines Rwanda's gender equality policies with the intention of contributing to the ongoing debate in the literature on the meaning of gender equality initiatives in authoritarian states. The article evaluates the transformative potential of Rwanda's gender equality policies with reference to deep‐rooted societal norms and practices within which gender inequalities are embedded. To this end, the article draws on in‐depth interviews conducted in Rwanda with a range of stakeholders, as well as on documentary research. It explores the factors informing the Rwandan commitment to gender equality, and the positive developments this has brought about, before identifying five trends that threaten the transformative potential of Rwandan gender equality policies. The authors conclude that while a strong political will and target‐driven policies offer opportunities for promoting gender equality, the transformative potential is jeopardized by the dominance of an underlying economic rationale; the neglect of the ‘invisible labour’ of women; the formalistic implementation of gender policies and their focus on quantitative results; the limited scope for civil society voices to influence policy; and the lack of grassroots participation.
A reinforcement learning approach to competitive ordering and pricing problem
Authors: Dogan Ibrahim , Güner Ali R. 
Published: September 2013

AbstractThis study analyses simultaneous ordering and pricing decisions for retailers working in a multi‐retailer competitive environment for an infinite horizon. Retailers compete for the same market where the market demand is uncertain. The customer selects the winning agent (retailer) in each term on the basis of random utility maximization, which depends primarily on retailer price and random error. The complexity of the problem is increased by competitiveness, necessity for simultaneous decisions and uncertainty in the nature of increases, and is not conducive to examination using standard analytical methods. Therefore, we model the problem using reinforcement learning (RL), which is founded on stochastic dynamic programming and agent‐based simulations. We analyse the effects of competitiveness and performance of RL on three different scenarios: a monopolistic case where one retailer employing a RL agent maximizes its profit, a duopolistic case where one retailer employs RL and another utilizes adaptive pricing and ordering policies, and a duopolistic case where both retailers employ RL.
Late presentation to HIV/AIDS testing, treatment or continued care: clarifying the use of CD4 evaluation in the consensus definition
Authors: MacCarthy S , Bangsberg DR , Fink G , Reich M , Gruskin S 
Published: September 2013

ObjectivesLate presentation to HIV/AIDS services compromises treatment outcomes and misses opportunities for biomedical and behavioural prevention. There has been significant heterogeneity in how the term ‘late presentation’ (LP) has been used in the literature. In 2011, a consensus definition was reached using CD4 counts to define and measure late presenters and, while it is useful for clinical care, the consensus definition has several important limitations that we discuss in this article.MethodsUsing the spectrum of engagement in HIV care presented by Gardner and colleagues, this article highlights issues and opportunities associated with use of the consensus definition.ResultsThe consensus definition is limited by three principal factors: (1) the CD4 count threshold of 350 cells/μL is being increasingly questioned as the biomedical justification grows for earlier initiation of treatment; (2) CD4 evaluations are conducted at multiple services providing HIV care; thus it remains unclear to which service the patient is presenting late; and (3) the limited availability of CD4 evaluation restricts its use in determining the prevalence of LP in many settings.ConclusionsThe consensus definition is useful because it describes the level of disease progression and allows for consistent evaluation of the prevalence and determinants of LP. Suggestions are provided for improving the application of the consensus definition in future research.
What Can Migration Policymakers Learn From Legal Frameworks on National Minorities? National Minorities and Migration in Armenia and Belarus
Authors: Ulasiuk Iryna 
Published: September 2013

AbstractThe dissolution of the USSR resulted in massive depopulation of the republics and unprecedented migration flows, including national minorities. Citizens of a once indivisible country were suddenly divided into “those of our kind” (natives) and “outsiders” (national minorities/ immigrants). The latter were often not guaranteed citizenship and were denied basic rights. Many national minorities became forced migrants and refugees, leaving neighbouring states because of discrimination or fearing violence. This article focuses primarily on the interconnection of minority and migration issues, two topics which are often discussed separately. It investigates the interrelation between migration and the minority regimes adopted by Armenia and Belarus, and the extent to which certain policies and rights for national minorities can be meaningfully extended to new migrant minorities. It also asks what lessons can be learnt from the treatment of national minorities as far as future migration legislation is concerned.
Policy Implications

Migrants' participation policy is always based on implicit political models of participation that should always be made explicit and examined before implementation.

There is always a plurality of political preferences, for different models of participation in the migrant population, that should be explored and accommodated.

The number of associations in existence should not be used as an indicator of a strong civil society as much as it is at present.