bluuebunny/crossref_metadata_2025_split huggingface dataset:
Ratio analysis comparability between Chinese and Japanese firms
Authors: Liu Chunhui (Maggie) , O'Farrell Grace , Wei Kwok‐Kee , Yao Lee J. 
Published: April 2013

PurposeFirms in different countries operate in different business environments and prepare financial statements following, by necessity, their own countries' accounting standards. Benchmarks for assessing financial ratios of firms in different countries are likely to be different. In conducting financial ratio analyses, each country's unique cultural, business, financial, and regulatory characteristics have to be taken into consideration, for these external factors may exert significant effects on measurements of financial data. This study aims to investigate challenges in comparing financial ratios between Japanese firms and Chinese firms.Design/methodology/approachThis study compares ten major financial ratios of 75 Chinese firms with financial ratios of 75 matched sample Japanese firms to determine if a common benchmark for each of the financial ratios can be applied to firms in both countries.FindingsThe results show significant differences in liquidity, solvency, and activity ratios between firms from these two countries. Further examination of differences in accounting standards, economic, and institutional environments between these two countries suggests that these external factors have significant effects on financial ratios and may have contributed to the observed differences.Originality/valueThis study is among the first to investigate the comparability of ratios between Japanese firms and Chinese firms to uncover potential challenges and warn investors of such challenges.
Management control in accounting outsourcing services
Authors: Sofiah  , Aman Aini , Maelah Ruhanita , Amiruddin Rozita , Hamzah Noradiva 
Published: April 2013

PurposeThe purpose of this paper is to provide evidence of accounting outsourcing practices in Malaysia and the management control strategies undertaken by these practising firms to mitigate inherent risks.Design /methodology/approachThis study employs survey methodology using structured questionnaires and case studies using interviews. A total of 51 companies responded to the questionnaires and two companies participated in the interview.FindingsThe survey data revealed that the primary reason for engaging in accounting outsourcing was to gain quality accounting service from the experts. With regard to management control strategies, it was shown that respondents place high emphasis of behavior, output and social controls. Further investigation using case studies involving a vendor and client companies reveal that the control mechanisms involved were stated in the outsourcing contract, namely the use of Key Performance Indicators (KPIs) and penalties. Informal controls were also used in both cases to assist in solving conflicts and dissatisfaction among vendors and clients.Research limitations/implicationsThe identification the control strategies in the accounting outsourcing process is useful for companies to manage the inherent risks in outsourcing relationships. The knowledge on the control practices by firms involved in accounting outsourcing provides additional assurance to potentials interested in seeking accounting services in this country.Originality/valueThis paper is driven by the lack of empirical evidence of accounting outsourcing practices in Malaysia and paucity of research into the role of management control in an outsourcing relationship. Despite the growth of the outsourcing industry in Malaysia, little has been done to understand the contribution of a professional service sector such as the accounting services to this industry.
Too early to execute the strategic scenario planning: hyperbolic discounting and psychological biases of Indonesian SMEs' managers
Authors: Brahmana Rayenda , Verawaty Siregar Widyana , Hsb Arnawan 
Published: April 2013

PurposeUsing the hyperbolic discounting approach in qualitative manner, the purpose of this paper is to explore the linkage of the time preference bias towards the too early execution of strategic focused planning. The paper also investigates the role of psychological bias in explaining the early execution.Design/methodology/approachThis research use qualitative methods to explore the role of hyperbolic discounting in driving the psychological bias towards too early strategic scenario planning, and its rationalization. The authors conducted a face‐to‐face survey going door‐to‐door of the small to medium‐sized enterprises (SMEs). The samples in this research are Indonesian SMEs from the northern part of Sumatra.FindingsThis research found most of the SMEs' managers are time preference biased due to hyperbolic discounting. This hyperbolic discounting awoke manager's psychological bias and resulted in too early decision making. This psychological bias might be due to prospect theory, or the representative effect, or framing bias, or the adaptive bias.Research limitations/implicationsThe sample is only taken from Northern part of Indonesia. To have a robust generalization, the research should be conducted in the whole of Indonesia.Practical implicationsThis paper can be used by practitioners to understand their behaviour towards strategic decision making. Further, practitioners will know if their time preference bias will not generate better result.
The effects of customer focus on new product performance
Authors: Sanuri Mohd Mokhtar Sany 
Published: April 2013

PurposeThe purpose of this paper is to investigate the relationship between customer focus and new product performance.Design/methodology/approachSenior management of Malaysian manufacturing firms was the target respondent of this study. Data were collected using mail questionnaire survey approach.FindingsThe results revealed that customer focus has a statistically significant association with new product performance; hence, the proposed hypothesis of the study is supported.Practical implicationsThe outcome of this study provides vital information from Malaysian firms' perspective on the practical relationship of customer focus on new product performance.Originality/valueThis paper offers a better understanding for senior management of manufacturing firms to engage with customers in developing a new product.
Strategies used by a meatpacking company for market competition
Authors: Oscar Benitez Nara Elpídio , Mahlmann Kipper Liane , Brittes Benitez Lisianne , Forgiarini Giuliano , Mazzini Edu 
Published: April 2013

PurposeThis article aims to identify strategies used by a midsize meatpacking plant company located in the state of Rio Grande do Sul, Brazil, in order to remain competitive in the market. Thus, the purpose of this paper is to understand which strategies the company uses and how those have been designed according to the company managers.Design/methodology/approachConcerning the methodology, a descriptive research was developed as a case study. The data collection was accomplished through researches on official company documents which describe its history and are used for several tasks. This information source pointed out critical events during the history of the organization which allowed the researchers to identify the strategies developed and implemented through its leaders' insight during those historical periods when the company was in crisis.FindingsMintzberg and McHugh's model was applied to identify strategies, as well as discovering the effects they obtained by using them. It has been observed that in order to remain competitive in the market, the company used strategies classified as Deliberate‐Accomplished and Emergent.Originality/valueThrough this case study it has been possible to identify the strategies created and applied by the meatpacking company's managers in order to remain competitive in the market.
Real estate value and quality design in commercial office properties
Authors: Nase Ilir , Berry Jim , Adair Alastair 
Published: April 2013

PurposeThe purpose of this paper is to assess the impact of urban design quality on the real estate value of commercial office property. Empirical evidence based on quantitative research into the added value of quality design on real estate performance has seen little advancement during the past two decades. Office sector hedonic analysis has been predominantly characterised by a piecemeal approach focusing on specific attributes and lacking a holistic approach to the effects of design quality on real estate value. This paper brings forward new empirical evidence to assess the added value of quality design based on quantitative analysis of office sector performance in the historic urban core of a UK city.Design/methodology/approachUsing a unique dataset of 279 Belfast City Centre office properties rented during the period 1995‐2009, this study employs regression analysis to estimate a hedonic pricing model based on a composite range of variables. The contribution of this study is the complementary utilisation of quantitative and qualitative methods to generate variables incorporating a holistic approach to design quality at three different levels of investigation: interior; exterior/architectural; and urban scale.FindingsThe key findings show that higher design quality specifications in the three levels (interior, exterior and urban scale) can generate rent premiums. Aspects of quality design that include connectivity and building facade distinctiveness enhance corporate image; and material quality appropriateness adds to real estate value whereas the lack of preference for tall buildings and high‐end interior quality specifications in historic cores reflect market reactions to economic trends.Practical implicationsThis paper provides investors and developers with insights about those aspects of quality design that are highly valued by office tenants in historic urban cores. This is especially significant in the downturn of the property cycle with investment priorities playing a crucial role in a project's economic viability.Originality/valueThis study bridges a significant gap in the literature concerning hedonic investigation of the added value of quality design on real estate performance. This holistic approach using quantitative and qualitative methods and incorporating urban design variables constitutes a unique approach to quantifying quality impacts on real estate value.
An analysis of attributes that impact adoption of audit software
Authors: Razi Muhammad A. , Madani Haider H. 
Published: April 2013

PurposeAudit software and IT‐based auditing are widely used in developed countries and is an emerging trend in other parts of the world. The purpose of this paper is to investigate the adoption of audit software by Saudi industries. This research extends current knowledge by focusing on technology adoptions issues and comparing the results with the results of past adoptions in Western industries.Design/methodology/approachDemographic and psychometric factors related to adoption decision were identified and incorporated in the research model. A web‐based survey instrument was used to collect data. The reliability score of each construct was measured with Cronbach's alpha. Results from descriptive statistics, correlation, and regression were used to examine the influence of demographic and psychometric factors on adoption decision.FindingsContrary to existing literature, this study shows that external pressure has no impact on the adoption decision. In addition, similar to earlier findings, the results showed that Company Readiness and Perceived Benefits are reasonably good predictors of Adoption Intention of audit software.Research limitations/implicationsContrary to current evidence, this research points to the result that external pressure has no impact on the adoption decision. This leads to an interesting research avenue to explore the reasons why companies in Saudi Arabia do not see external pressure as a significant factor behind decision to adopt certain technology.Originality/valueThis article extends current technology adoption knowledge by providing a comparison of adoptions in the west and in Saudi Arabia. Results of this research can assist software adopters with adoption decisions and vendors in software implementation, sales, and service in Saudi Arabia.
Spotted fever group rickettsia closely related to Rickettsia monacensis isolated from ticks in South Jeolla province, Korea
Authors: Lee Kyung‐Min , Choi Yeon‐Joo , Shin Sun‐Hye , Choi Min‐Kyung , Song Hyeon‐Je , Kim Heung‐Chul , Klein Terry A. , Richards Allen L. , Park Kyung‐Hee , Jang Won‐Jong 
Published: April 2013

AbstractRickettsia monacensis, a spotted fever group rickettsia, was isolated from Ixodes nipponensis ticks collected from live‐captured small mammals in South Jeolla province, Korea in 2006. Homogenates of tick tissues were inoculated into L929 and Vero cell monolayers using shell vial assays. After several passages, Giemsa staining revealed rickettsia‐like organisms in the inoculated Vero cells, but not the L929 cells. Sequencing analysis revealed that the ompA‐small part (25–614 bp region), ompA‐large part (2849–4455 bp region), nearly full‐length ompB (58–4889 bp region) and gltA (196–1236 bp region) of the isolates had similarities of 100%, 99.8%, 99.3% and 99.5%, respectively, to those of R. monacensis. Furthermore, phylogenetic analysis showed that the isolate was grouped into the cluster in the same way as R. monacensis in the trees of all genes examined. These results strongly suggest that the isolate is closely related to R. monacensis. As far as is known, this is the first report of isolation of R. monacensis from ticks in Korea.
Scoring and analysis of methylation‐sensitive amplification polymorphisms for epigenetic population studies
Authors: Schulz Benjamin , Eckstein R. Lutz , Durka Walter 
Published: April 2013

AbstractDNA methylation is an important, heritable epigenetic modification in most eukaryotic organisms that is connected with numerous biological processes. To study the impact of natural epigenetic variation in an ecological or evolutionary context, epigenetic studies are increasingly using methylation‐sensitive amplification polymorphism (MSAP) for surveys at the population or species level. However, no consensus exists on how to interpret and score the multistate information obtained from the MSAP banding patterns. Here, we review the previously used scoring approaches for population epigenetic studies and develop new alternatives. To assess effects of the different approaches on parameters of epigenetic diversity and differentiation, we applied eight scoring schemes to a case study of three populations of the plant species Viola elatior. For a total number of 168 detected polymorphic MSAP fragments, the number of ultimately scored polymorphic epiloci ranged between 78 and 286 depending on the particular scoring scheme. Both, estimates of epigenetic diversity and differentiation varied strongly between scoring approaches. However, linear regression and PCoA revealed qualitatively similar patterns, suggesting that the scoring approaches are largely consistent. For single‐locus analyses of MSAP data, for example the search for loci under selection, we advocate a new scoring approach that separately takes into account different methylation types and thus seems appropriate for drawing more detailed conclusions in ecological or evolutionary contexts. An R script (MSAP_score.r) for scoring and basic data analysis is provided.
Long‐term storage effects in steroid metabolite extracts from baboon (Papio sp.) faeces – a comparison of three commonly applied storage methods
Authors: Kalbitzer Urs , Heistermann Michael 
Published: April 2013

Summary

The measurement of steroid hormone metabolites from faeces in wild animal populations is a powerful, noninvasive tool in behavioural endocrinology of all major vertebrate taxa. However, because such research is often done in remote areas with limited infrastructure, storage of samples for hormone analysis over long periods at high temperature is a critical issue in field endocrinology. Previous studies have indicated that storage of alcoholic faecal extracts is more reliable than storage of unprocessed faeces if no freezer is available, but a standard method has not been established yet.

We tested the validity of three commonly applied storage conditions – liquid extracts, dried extracts and extracts placed on solid‐phase extraction (SPE) cartridges – to preserve concentrations of glucocorticoid and androgen metabolites from faecal extracts of olive baboons (Papio anubis) at high temperature over 1 year.

Temporal variation in concentrations was detected for all metabolites and all storage conditions, including values measured from the control condition, that is, extracts stored at −20°C. This suggested that most variation was due to interassay variability, corroborated by comparisons of variation in ‘quality controls’ and samples.

Compared to frozen control samples, liquid extracts were stable for up to 24 weeks, extracts on SPE cartridges were stable for up to 50 weeks, while steroid metabolite concentrations in dried extracts decreased slightly over time.

If steroid samples have to be stored at ambient temperature, we suggest storage of liquid extracts for up to 24 weeks in a dark and cool place. For longer periods, SPE cartridges should be applied as evaporation, a potential confound arising with long‐term storage of liquid extracts at higher temperatures, is not a problem in this storage condition. Storage of dried extracts is more cost‐effective, but may result in small time‐dependent changes in steroid concentrations.
Neuropsychological testing of cognitive impairment in euthymic bipolar disorder: an individual patient data meta‐analysis
Authors: Bourne C. , Aydemir Ö. , Balanzá‐Martínez V. , Bora E. , Brissos S. , Cavanagh J. T. O. , Clark L. , Cubukcuoglu Z. , Dias V. V. , Dittmann S. , Ferrier I. N. , Fleck D. E. , Frangou S. , Gallagher P. , Jones L. , Kieseppä T. , Martínez‐Aran A. , Melle I. , Moore P. B. , Mur M. , Pfennig A. , Raust A. , Senturk V. , Simonsen C. , Smith D. J. , Bio D. S. , Soeiro‐de‐Souza M. G. , Stoddart S. D. R. , Sundet K. , Szöke A. , Thompson J. M. , Torrent C. , Zalla T. , Craddock N. , Andreassen O. A. , Leboyer M. , Vieta E. , Bauer M. , Worhunsky P. D. , Tzagarakis C. , Rogers R. D. , Geddes J. R. , Goodwin G. M. 
Published: April 2013

ObjectiveAn association between bipolar disorder and cognitive impairment has repeatedly been described, even for euthymic patients. Findings are inconsistent both across primary studies and previous meta‐analyses. This study reanalysed 31 primary data sets as a single large sample (N = 2876) to provide a more definitive view.MethodIndividual patient and control data were obtained from original authors for 11 measures from four common neuropsychological tests: California or Rey Verbal Learning Task (VLT), Trail Making Test (TMT), Digit Span and/or Wisconsin Card Sorting Task.ResultsImpairments were found for all 11 test‐measures in the bipolar group after controlling for age, IQ and gender (Ps ≤ 0.001, E.S. = 0.26–0.63). Residual mood symptoms confound this result but cannot account for the effect sizes found. Impairments also seem unrelated to drug treatment. Some test‐measures were weakly correlated with illness severity measures suggesting that some impairments may track illness progression.ConclusionThis reanalysis supports VLT, Digit Span and TMT as robust measures of cognitive impairments in bipolar disorder patients. The heterogeneity of some test results explains previous differences in meta‐analyses. Better controlling for confounds suggests deficits may be smaller than previously reported but should be tracked longitudinally across illness progression and treatment.
Best vitelliform macular dystrophy in a Swedish family: genetic analysis and a seven‐year follow‐up of photodynamic treatment of a young boy with choroidal neovascularization
Authors: Frennesson Christina I. , Wadelius Claes , Nilsson Sven Erik G. 
Published: April 2013

Abstract.Purpose:  To determine the mutation in a Swedish family with Best disease (vitelliform macular dystrophy; VMD) and to investigate the short‐ and long‐term effects of photodynamic treatment (PDT) on subretinal neovascularization in a young boy.Methods:  The five members of three generations of a family with VMD underwent a thorough ophthalmological examination, including best‐corrected visual acuity (VA), visual field, colour vision, biomicroscopy of the posterior segment (dilated), fundus photography and electro‐oculography (EOG). For the proband, an eleven‐year‐old boy, his father and grandfather, dark adaptation test, angiography and electroretinography (ERG) were also performed. After PCR amplification, the genotype was determined by cleavage with restriction enzyme, specific for the W93C allele.Results:  Four family members had an abnormal EOG response. All showed the W93C mutation in the VMD2 gene. Visual acuity ranged from 20/20 to 20/250. The fundus manifestations varied from minor pigmentary changes over egg yolk‐like lesions to chorioretinal atrophy, and fluorescein angiography showed corresponding pathology. In the proband, VA decreased during follow‐up from 0.5 (20/40) to 0.08 (20/250) due to a subfoveal neovascularization with haemorrhage, and PDT with visudyne was begun. The haemorrhage resolved within 2 months, and after three treatments, VA had increased to 0.25 (20/80). One year later, acuity had improved to 0.5 (20/40), and this result was stable throughout the 7 years of the follow‐up.Conclusion:  The mutation was determined to be W93C, the most common mutation in VMD in Sweden. In an eleven‐year‐old boy with subretinal neovascularization, PDT seemed to be beneficial also in a long‐term follow‐up.
Should Obese Women Gain Less Weight in Pregnancy Than Recommended?
Authors: Oza‐Frank Reena , Keim Sarah A. 
Published: April 2013

AbstractBackgroundPrevious research on inadequate gestational weight gain among obese women and adverse outcomes has been mixed. The objective of this study was to examine associations between inadequate gain among obese women and antepartum, intrapartum, and infant outcomes.MethodsObese women from the U.S. Collaborative Perinatal Project were divided into obesity classes I (30.0–34.9 kg/m2) and II/III (> 35.0 kg/m2) and three weight gain categories (inadequate: < 5 kg, adequate: 5–9 kg, excessive: > 9 kg) as defined by the U.S. Institute of Medicine. Associations between 1‐kg increments of inadequate gain (< 5 kg) and outcomes were examined. Women with inadequate gain were also compared with women gaining normal (5–9 kg) and excessive (> 9 kg) weight.ResultsEach fewer 1‐kg of weight gain increased small‐for‐gestational age (SGA) risk and reduced large‐for‐gestational age (LGA) risk by similar magnitude. Compared with excessive gain, inadequate gain reduced the odds of preeclampsia (OR: 0.56, CI: 0.37, 0.84), gestational hypertension (OR: 0.66, CI: 0.47, 0.92), and LGA (OR: 0.48, CI: 0.38, 060) and increased the odds of SGA (OR: 2.26, CI: 1.52, 3.35). Inadequate gain offered fewer advantages over adequate weight gain: lower odds of LGA (OR: 0.75, CI: 0.57, 0.99); increased odds of SGA (OR: 1.86, CI: 1.18, 2.91). Most associations applied to obesity class I but not class II/III women.ConclusionsInadequate weight gain poses benefits and risks to mothers and infants, but is preferable to excessive gain. The risks and benefits apply differently to class I versus class II/III obese women, indicating the need for weight gain recommendations by obesity class.