bluuebunny/crossref_metadata_2025_split huggingface dataset:
Management accounting change: critical review and a new contextual framework
Authors: Alsharari Nizar Mohammad , Dixon Robert , Youssef Mayada Abd El-Aziz 
Published: November 2015

Purpose– This paper aims to introduce and discuss a new contextual framework to explain the processes of management accounting change in various organizations.Design/methodology/approach– Having an institutional perspective, the paper develops a “conceptual contextual framework” of management accounting change. The methodology to accomplish this theory building consists of an integration of a number of different works summarizing the common elements, contrasting the differences and extending the work in some fashion. Particularly, it draws on theoretical triangulation by adopting three approaches: old institutional economics for internal processes and factors (Burns and Scapens, 2000); new institutional sociology for external processes and pressures (Dillardet al., 2004); and power and politics mobilization (Hardy, 1996).Findings– The proposed framework provides an understanding of the complex “mixture” of interrelated factors that may influence management accounting change at multi-institutional levels: political and economic level, organizational field level and organizational level.Research limitations/implications– The framework extends institutional theory-based management accounting research as well as provides a comprehensive basis for examining dynamics of accounting in the institutionalization process. Through further research, the framework will be extended and refined.Practical implications– The paper has practical implications for practitioners and officers as well as for the accounting profession and academics alike.Originality/value– The proposed contextual framework provides insights into the processes of change by focusing attention on the underlying institutions that encode accounting systems or practices in three institutional levels: political and economic level, the organizational field level and organization level. Examining the tension between institutionalized beliefs and values that may occur between these three levels of institutions will enhance our understanding of management accounting change in organizations.
Changes in ownership forms and role of institutional investors in governing public companies in Malaysia
Authors: Annuar Hairul Azlan 
Published: November 2015

Purpose– The purpose of this paper is to ascertain whether different types of institutional investor in Malaysia are involved in the corporate governance of their investee companies, and, if yes, to what extent is the level of the involvement.Design/methodology/approach– A qualitative approach, consisting of a series of interviews with 18 senior investment managers of different types of institutional investor, was chosen.Findings– The findings suggest that lessons learnt from the fallout of the Asian crisis has made Malaysian institutional investors not only to be more prudent in managing their total funds and in making equities investment decisions, but has resulted in a more active participation in their “core” investee companies apart from merely discharging their voting rights. Interview analysis revealed that government-linked investment companies are championing the cause and could possibly affect the overall level of institutional investors’ involvement, which bode well for the future of the corporate governance system of the country.Research limitations/implications– Generalisations may be an issue when interviews are used as the method of inquiry. Also, the sample is not random, as access to many managers depended on recommendations. In addition, respondents were consciously selected to obtain different types of institutional investors that included government and non-government linked.Originality/value– There is a lack of work on studying the involvement of institutional investors in developing countries, whereby previous work and literature review were predominantly based upon the experience of Western economies.
Subnational institutions and outward FDI by Chinese firms
Authors: Chen Victor Zitian , Li Jing , Shapiro Daniel M. 
Published: November 2015

Purpose– The purpose of this study is to extend the classic country-specific advantage (CSA) – firm-specific advantage (FSA) framework by integrating an institution-based view of CSAs into the discussion of FSAs. In his classic CSA – FSA framework, Rugman suggests that successful multi-national enterprises (MNEs) are often built on the interaction between strong FSAs and strong CSAs at home. In the case of emerging market multi-nationals (EMNEs), he argued that strong CSAs were of particular importance in allowing EMNEs to develop FSAs. In particular, we examine CSAs at the sub-national level.Design/methodology/approach– The authors suggest that sub-national heterogeneity in market-supporting institutions is an important feature of emerging market economies, and that consideration of such heterogeneity contributes to our understanding of firm capabilities and overseas investment behavior of emerging market firms. The authors also identify explicitly the mechanisms through which sub-national institutions at home affect FSAs and, subsequently, the ability of emerging market firms’ entry into developed markets. Specifically, the authors argue that strong local institutions that support effective and well-functioning markets create the conditions that induce firms in that location to develop market-related capabilities in R & D and marketing, which, in turn, enable them to expand into developed countries.Findings– Using a unique data set on overseas investment by Chinese firms and causal mediation analysis, the authors find strong evidence in support of the view that strong sub-national institutions help emerging market firms develop the capabilities to enter developed country markets.Originality/value– This study extends the classic CSA–FSA framework by integrating an institution-based view of CSAs into the discussion of FSAs. In particular, the authors examine CSAs at the sub-national level.
The Royal North Shore Hospital Emergency Department airway registry: Closing the audit loop
Authors: Fogg Toby , Alkhouri Hatem , Vassiliadis John 
Published: November 2015

AbstractObjectiveWe aim to investigate whether a bundle of changes made to the practice of endotracheal intubation in our ED was associated with an improvement in first pass success rate and a reduction in the incidence of complications.MethodsWe used a prospective observational study.ResultsThe data on 360 patients who were intubated during an 18‐month period following the introduction of these changes were compared with our previously published observational data. Success on first attempt at intubation improved 83.4% to 93.9% (P < 0.0001). The proportion of patients with one or more complication fell from 29.0% to 19.4% (P < 0.042). Oesophageal intubation fell from 4.0% to 0.3% (P < 0.001), and there was a non‐significant reduction in the rate of desaturation, from 15.6% to 10.9% (P < 0.07).ConclusionWe have shown that, through the introduction of a bundle of changes that spans the domains of staff training, equipment and practice standardisation, we have made significant improvements in the safety of patients undergoing endotracheal intubation in our ED.
Statistical approaches to account for false‐positive errors in environmental DNA samples
Authors: Lahoz‐Monfort José J. , Guillera‐Arroita Gurutzeta , Tingley Reid 
Published: November 2015

AbstractEnvironmental DNA (eDNA) sampling is prone to both false‐positive and false‐negative errors. We review statistical methods to account for such errors in the analysis of eDNA data and use simulations to compare the performance of different modelling approaches. Our simulations illustrate that even low false‐positive rates can produce biased estimates of occupancy and detectability. We further show that removing or classifying single PCR detections in an ad hoc manner under the suspicion that such records represent false positives, as sometimes advocated in the eDNA literature, also results in biased estimation of occupancy, detectability and false‐positive rates. We advocate alternative approaches to account for false‐positive errors that rely on prior information, or the collection of ancillary detection data at a subset of sites using a sampling method that is not prone to false‐positive errors. We illustrate the advantages of these approaches over ad hoc classifications of detections and provide practical advice and code for fitting these models in maximum likelihood and Bayesian frameworks. Given the severe bias induced by false‐negative and false‐positive errors, the methods presented here should be more routinely adopted in eDNA studies.
Design and validation of the Regional Anaesthesia Procedural Skills Assessment Tool
Authors: Chuan A. , Graham P. L. , Wong D. M. , Barrington M. J. , Auyong D. B. , Cameron A. J. D. , Lim Y. C. , Pope L. , Germanoska B. , Forrest K. , Royse C. F. 
Published: November 2015

SummaryThe aim of this study was to create and evaluate the validity, reliability and feasibility of the Regional Anaesthesia Procedural Skills tool, designed for the assessment of all peripheral and neuraxial blocks using all nerve localisation techniques. The first phase was construction of a 25‐item checklist by five regional anaesthesia experts using a Delphi process. This checklist was combined with a global rating scale to create the tool. In the second phase, initial validation by 10 independent anaesthetists using a test–retest methodology was successful (Cohen kappa ≥ 0.70 for inter‐rater agreement, scores between test to retest, paired t‐test, p > 0.12). In the third phase, 70 clinical videos of trainees were scored by three blinded international assessors. The RAPS tool exhibited face validity (p < 0.026), construct validity (p < 0.001), feasibility (mean time to score < 3.9 min), and overall reliability (intraclass correlation coefficient 0.80 (95% CI 0.67–0.88)). The Regional Anaesthesia Procedural Skills tool used in this study is a valid and reliable assessment tool to score the performance of trainees for regional anaesthesia.
A systematic review of sugammadex vs neostigmine for reversal of neuromuscular blockade
Authors: Abad‐Gurumeta A. , Ripollés‐Melchor J. , Casans‐Francés R. , Espinosa A. , Martínez‐Hurtado E. , Fernández‐Pérez C. , Ramírez J. M. , López‐Timoneda F. , Calvo‐Vecino J. M. ,   Evidence Anaesthesia Review Group
Published: November 2015

SummaryWe reviewed systematically sugammadex vs neostigmine for reversing neuromuscular blockade. We included 17 randomised controlled trials with 1553 participants. Sugammadex reduced all signs of residual postoperative paralysis, relative risk (95% CI) 0.46 (0.29–0.71), p = 0.0004 and minor respiratory events, relative risk (95% CI) 0.51 (0.32–0.80), p = 0.0034. There was no difference in critical respiratory events, relative risk (95% CI) 0.13 (0.02–1.06), p = 0.06. Sugammadex reduced drug‐related side‐effects, relative risk (95% CI) 0.72 (0.54–0.95), p = 0.02. There was no difference in the rate of postoperative nausea or the rate of postoperative vomiting, relative risk (95% CI) 0.94 (0.79–1.13), p = 0.53, and 0.87 (0.65–1.17), p = 0.36 respectively.
Effects of porcine oocytes on the expression levels of transcripts encoding glycolytic enzymes in granulosa cells
Authors: Matsuno Yuta , Onuma Asuka , Fujioka Yoshie A. , Emori Chihiro , Fujii Wataru , Naito Kunihiko , Sugiura Koji 
Published: November 2015

AbstractOocytes play critical roles in regulating the expression of transcripts encoding the glycolytic enzymes phosphofructokinase, platelet (PFKP) and lactate dehydrogenase A (LDHA) in granulosa cells in mice, but whether this is the case in pigs or other mammals has not been adequately investigated. Therefore, the aim of this study was to determine whether porcine oocytes regulate the expression levels of these transcripts in granulosa cells in vitro. Porcine cumulus cells expressed higher levels of PFKP and LDHA transcripts than mural granulosa cells (MGCs). However, co‐culturing with oocytes had no significant effect on the isolated cumulus cells. While murine oocytes promoted the expression of both Pfkp and Ldha transcripts by murine MGCs, porcine oocytes promoted the expression of only Pfkp, but not Ldha transcripts by murine MGCs. Neither murine nor porcine oocytes affected PFKP and LDHA expression by porcine MGCs. Moreover, in the presence of porcine follicular fluid, porcine oocytes maintained the expression of PFKP, but not LDHA by porcine cumulus cells. Therefore, porcine oocytes are capable of regulating the expression of PFKP but not LDHA in granulosa cells in coordination with unknown factor(s) present in the follicular fluid.
Endothelin‐1 contributes to the progression of renal injury in sickle cell disease via reactive oxygen species
Authors: Brett Heimlich J , Speed Joshua S , O'Connor Paul M , Pollock Jennifer S , Townes Tim M , Meiler Steffen E , Kutlar Abdullah , Pollock David M 
Published: November 2015

Background and PurposeEndothelin‐1 (ET‐1) is increased in patients with sickle cell disease and may contribute to the development of sickle cell nephropathy. The current study was designed to determine whether ET‐1 acting via the ETA receptor contributes to renal injury in a mouse model of sickle cell disease.Experimental ApproachAdult, humanized HbSS (homozygous for sickle Hb) mice had increased ET‐1 mRNA expression in both the cortex and the glomeruli compared with mice heterozygous for sickle and Hb A (HbAS controls). In the renal cortex, ETA receptor mRNA expression was also elevated in HbSS (sickle) mice although ETB receptor mRNA expression was unchanged. Ligand binding assays confirmed that sickle mice had increased ETA receptors in the renal vascular tissue when compared with control mice.Key ResultsIn response to PKC stimulation, reactive oxygen species production by isolated glomeruli from HbSS sickle mice was increased compared with that from HbSA controls, an effect that was prevented by 1 week in vivo treatment with the selective ETA antagonist, ABT‐627. Protein and nephrin excretion were both elevated in sickle mice, effects that were also significantly attenuated by ABT‐627. Finally, ETA receptor antagonism caused a significant reduction in mRNA expression of NADPH oxidase subunits, which may contribute to nephropathy in sickle cell disease.Conclusions and ImplicationsThese data support a novel role for ET‐1 in the progression of sickle nephropathy, specifically via the ETA receptor, and suggest a potential role for ETA receptor antagonism in a treatment strategy.
Increasing maternal obesity is associated with alterations in both maternal and neonatal thyroid hormone levels
Authors: Kahr Maike K. , Antony Kathleen M. , DelBeccaro Melanie , Hu Min , Aagaard Kjersti M. , Suter Melissa A. 
Published: November 2015

SummaryObjectiveObesity is associated with alterations in thyroid hormone (TH) levels in obese, pregnant individuals. The maintenance of TH levels throughout gestation is important for proper foetal development. The aim of this study was to measure levels of fT3, fT4 and TSH in maternal and matched cord blood serum from normal weight, overweight and obese gravidae to determine alterations in maternal and neonatal TH levels by virtue of maternal obesity.Design, Setting, Subjects, Outcome MeasuresELISA was utilized to measure fT3, fT4 and TSH levels from banked, matched maternal and neonatal (cord blood) serum (N = 205 matched pairs). Data were stratified according to prepregnancy or first trimester BMI.ResultsBoth maternal and neonatal fT3 levels consistently increased with increasing maternal obesity, and maternal and neonatal fT3 were significantly correlated (r = 0·422, P < 0·001). Maternal and neonatal fT3 were also significantly associated with birthweight (β = 0·155, P = 0·027 and β = 0·171, P = 0·018, respectively). Both the maternal and neonatal fT3 to fT4 ratio significantly increased with increasing maternal obesity. We further found that excess gestational weight gain was associated with a decrease in maternal fT4 compared with gravidae who had insufficient gestational weight gain (0·86 ± 0·17 vs 0·95 ± 0·22, P < 0·01).ConclusionMaternal obesity is not only associated with maternal alterations in TH, but with accompanying neonatal changes. Because both maternal obesity and alterations in TH levels are associated with childhood obesity, based on these findings and our prior analyses in a nonhuman primate model, we propose that changes in fT3 levels in the offspring of obese mothers may be a potential molecular mediator of foetal overgrowth and childhood obesity.
Diagnostic accuracy of thyroid nodule growth to predict malignancy in thyroid nodules with benign cytology: systematic review and meta‐analysis
Authors: Singh Ospina Naykky , Maraka Spyridoula , Espinosa DeYcaza Ana , O'Keeffe Derek , Brito Juan P. , Gionfriddo Michael R. , Castro M. Regina , Morris John C. , Erwin Patricia , Montori Victor M. 
Published: November 2015

SummaryBackgroundThyroid ultrasound to assess for nodular growth is commonly performed during the follow‐up of patients with benign thyroid nodules, with the goal of identifying patients with a missed diagnosis of thyroid cancer. The objective of this study was to summarize the evidence regarding the diagnostic accuracy of growth during follow‐up of benign thyroid nodules for thyroid cancer.MethodsWe searched multiple electronic databases using a search strategy designed by an experienced medical librarian from inception to March 2015. Eligible studies included patients with benign thyroid nodules assessed for growth during follow‐up and evaluated for thyroid cancer either by surgical histology or a repeat fine needle aspiration biopsy. Reviewers working independently and in duplicate recorded data and assessed each study.ResultsThe seven eligible studies lacked safeguards against bias and generated results that were imprecise with wide confidence intervals and inconsistent across studies. This warrants very low confidence in these results. The odds of nodule growth in patients with thyroid cancer on histopathology over these odds in patients without thyroid cancer (diagnostic odds ratio) was 0·58 (95% CI: 0·26–1·3); the diagnostic odds ratio was 2·2 (95% CI: 0·26–18) when an abnormal repeat biopsy was the reference standard.ConclusionThe body of evidence linking nodule growth with thyroid cancer during the follow‐up of benign nodules warrants very low confidence. In the era of high‐value health care, the commonplace practice of following benign thyroid nodules with serial ultrasound assessment of growth to diagnose cancer can be questioned, calling for imminent evaluation.
Interaction between cannabis consumption and childhood abuse in psychotic disorders: preliminary findings on the role of different patterns of cannabis use
Authors: Sideli Lucia , Fisher Helen L. , Murray Robin M. , Sallis Hannah , Russo Manuela , Stilo Simona A. , Paparelli Alessandra , Wiffen Benjamin D.R , O'Connor Jennifer A. , Pintore Sonia , Ferraro Laura , La Cascia Caterina , La Barbera Daniele , Morgan Craig , Di Forti Marta 
Published: November 2015

AbstractAimSeveral studies have suggested that lifetime cannabis consumption and childhood abuse synergistically contribute to the risk for psychotic disorders. This study aimed to extend existing findings regarding an additive interaction between childhood abuse and lifetime cannabis use by investigating the moderating role of type and frequency of cannabis use.MethodsUp to 231 individuals presenting for the first time to mental health services with psychotic disorders and 214 unaffected population controls from South London, United Kingdom, were recruited as part of the Genetics and Psychosis study. Information about history of cannabis use was collected using the Cannabis Experiences Questionnaire. Childhood physical and sexual abuse was assessed using the Childhood Experience of Care and Abuse Questionnaire.ResultsNeither lifetime cannabis use nor reported exposure to childhood abuse was associated with psychotic disorder when the other environmental variable was taken into account. Although the combination of the two risk factors raised the odds for psychosis by nearly three times (adjusted OR = 2.94, 95% CI: 1.44–6.02, P = 0.003), no evidence of interaction was found (adjusted OR = 1.46, 95% CI: −0.54 to 3.46, P = 0.152). Furthermore, the association of high‐potency cannabis and daily consumption with psychosis was at least partially independent of the effect of childhood abuse.ConclusionsThe heavy use of high‐potency cannabis increases the risk of psychosis but, in addition, smoking of traditional resin (hash) and less than daily cannabis use may increase the risk for psychosis when combined with exposure to severe childhood abuse.
So close, so different: geothermal flux shapes divergent soil microbial communities at neighbouring sites
Authors: Gagliano A. L. , Tagliavia M. , D'Alessandro W. , Franzetti A. , Parello F. , Quatrini P. 
Published: November 2015

AbstractThis study is focused on the (micro)biogeochemical features of two close geothermal sites (FAV1 and FAV2), both selected at the main exhalative area of Pantelleria Island, Italy. A previous biogeochemical survey revealed high CH4 consumption and the presence of a diverse community of methanotrophs at FAV2 site, whereas the close site FAV1 was apparently devoid of methanotrophs and recorded no CH4 consumption. Next‐Generation Sequencing (NGS) techniques were applied to describe the bacterial and archaeal communities which have been linked to the physicochemical conditions and the geothermal sources of energy available at the two sites. Both sites are dominated by Bacteria and host a negligible component of ammonia‐oxidizing Archaea (phylum Thaumarchaeota). The FAV2 bacterial community is characterized by an extraordinary diversity of methanotrophs, with 40% of the sequences assigned to Methylocaldum, Methylobacter (Gammaproteobacteria) and Bejerickia (Alphaproteobacteria); conversely, a community of thermo‐acidophilic chemolithotrophs (Acidithiobacillus, Nitrosococcus) or putative chemolithotrophs (Ktedonobacter) dominates the FAV1 community, in the absence of methanotrophs. Since physical andchemical factors of FAV1, such as temperature and pH, cannot be considered limiting for methanotrophy, it is hypothesized that the main limiting factor for methanotrophs could be high NH4+ concentration. At the same time, abundant availability of NH4+ and other high energy electron donors and acceptors determined by the hydrothermal flux in this site create more energetically favourable conditions for chemolithotrophs that outcompete methanotrophs in non‐nitrogen‐limited soils.