bluuebunny/crossref_metadata_2025_split huggingface dataset:
Stock option expense management after SFAS 123R
Authors: Efendi Jap , Jennifer Ho Li-Chin , J. Tsay Jeffrey , Zhang Yu 
Published: August 2014

Purpose
– The purpose of this paper is to examine whether firms manage the total value of stock option grants downward after the implementation of Statement of Financial Accounting Standards (SFAS) 123R to reduce their reported option expenses.

Design/methodology/approach
– All Standard & Poor’s (S&P) 1500 firms with available stock option data in 2004 and 2006 are included in the analysis. The authors analyze if the total value of options granted, the per share fair value of options granted, the number of options granted as well as each individual input assumption have changed from the pre-SFAS 123R (i.e. 2004) to the post-SFAS 123R (i.e. 2006) period. We compare post-SFAS123R option pricing assumptions and per share fair value of options granted with their respective expected values to verify the results. We also analyze whether SFAS 123R has differential effects on firms which chose to disclose option expense only in footnotes (“disclosing firms”) versus firms which voluntarily recognized option expense (“recognizing firms”) prior to SFAS 123R.

Findings
– The results show that after SFAS 123R, the total fair value of stock options granted for disclosing firms declined significantly. The decrease appears to result from managerial discretion over volatility and dividend yield assumptions as well as the reduction in the number of options granted. The evidence suggests that firms engage in not only assumption-based manipulations but also real activities to lower reported stock option expenses. It was also found that disclosing firms lower the total fair value of stock options granted to a greater extent than recognizing firms.

Originality/value
– This study adds to prior literature that examines the opportunistic incentives for managers to use discretion in reporting stock option expenses. This study contributes to the earnings management literature by providing another example of manipulating earnings through real activities. Finally, our study should be of interest to regulators and investors.
Knowledge management implementation in a library
Authors: Kumar Agarwal Naresh , Anwarul Islam Md 
Published: August 2014

Purpose
– The purpose of the study is to investigate the tools/technologies that would be of value to libraries as they implement knowledge management (KM) and to map these to different phases of the KM cycle.

Design/methodology/approach
– Models of the KM cycle and theories related to information technology (IT) adoption were reviewed, along with tools/technologies for collaboration and KM. A theoretical “model for KM tools and their adoption in libraries” was arrived at.

Findings
– It was found that there is no single set of tools that would be applicable to everyone or across libraries. In addition, technology is just an enabler for KM. Therefore, a comprehensive set of tools, both physical and technological, is presented.

Research limitations/implications
– The paper provides a practical, one-stop place for librarians to decide on KM methods and tools based on their unique environments. The proposed model for KM tools should guide further research.

Originality/value
– Most studies on KM have been outside libraries. Of all KM tool studies, there is a lack of a single paper that puts together the majority of tools/technologies (whether IT or non-IT-based) that would help library staff make informed decisions. The primary research contribution is a model for KM tools and their adoption in libraries.
Cloud computing: a collaborative green platform for the knowledge society
Authors: A. Mohamed Mona , Pillutla Sharma 
Published: August 2014

Purpose– The main aim of this paper is to investigate the potential of Cloud Computing as a multilayer integrative collaboration space for knowledge acquisition, nurturing and sharing. The paper will pinpoint benefits and challenges of Cloud Computing in satisfying the new techno-sociological requirements of the knowledge society through the provision of information technology (IT) green services. Furthermore, the article calls for the engagement of researchers to generate additional discussion and dialog in this emerging and challenging area.Design/methodology/approach– The paper applies a conceptual analysis to explore the utilization of the Cloud ecosystem as a new platform for knowledge management (KM) technologies characterized by environmental and economic benefits.Findings– This paper reveals the emergence of a new layer in the Cloud stack known as Knowledge Management-as-a-Service. The article discusses how KM has the opportunity to evolve in synergy with Cloud Computing technologies using the modified Metcalfe’s law, while simultaneously pursuing other benefits. This research reveals that if Cloud Computing is successfully deployed, it will contribute to the efficient use of the under-utilized computing resources and enable a low carbon economy. However, challenges such as security, information overload and legal issues must be addressed by researchers before Cloud Computing becomes thede factoKM platform.Originality/value– While the technical, legal and environmental complications of Cloud Computing have received the attention warranted, the KM concepts and implementation facets within the realm of the knowledge society have not yet received adequate consideration. This paper provides enterprise KM architects, planners, chief information officers (CIOs) and chief knowledge officers (CKOs) with a comprehensive review of the critical issues, many of which are often overlooked or treated in a fragmented manner within the Cloud environment.
Analysis of a city-region from the knowledge perspective: Tampere, Finland
Authors: Yigitcanlar Tan , Lönnqvist Antti , Salonius Henna 
Published: August 2014

Purpose
– The paper aims to evaluate the knowledge-based urban development (KBUD) dynamics of a rapidly emerging knowledge city-region, Tampere region, Finland.

Design/methodology/approach
– The paper empirically investigates Tampere region’s development achievements and progress from the knowledge perspective.

Findings
– The research, through qualitative and quantitative analyses, reveals the regional development strengths, weaknesses, opportunities and threats of Tampere region.

Originality/value
– The paper provides useful suggestions based on the lessons learned from the Tampere case investigation that could shed light on the KBUD journey of city-regions.
A framework for technology-based factors for knowledge management in supply chain of auto industry
Authors: Shafiei Nikabadi Mohsen 
Published: August 2014

Purpose
– The main aim of this study is to provide a framework for technology-based factors for knowledge management in supply chain.

Design/methodology/approach
– This is an applied research and has been done as a survey in Iran Khodro and Saipa Company as the largest companies in automotive industry of Iran. In this study, 206 experts participated. Reliability methods were Cronbach’s alfa, and validity tests were content and construction analyses. In response to one main question and three sub-questions in this research, first and second confirmative factor analysis were used.

Findings
– In this research, after a literature review, a comprehensive framework with three factors is presented. These factors are information technology (IT) tools, information systems integration and information security management. The findings indicate that the first framework in supply chain of the automotive industry has a good fitness and perfect validity. Second, in this framework, factors have also been considered based on importance. The technique of factor analysis was given the highest importance to the information systems integration. Then, IT tools and, ultimately, information security management are considered. In addition, findings indicate that information systems integration has the highest correlation with IT tools.

Originality/value
– The main innovation aspect of the research is to present a comprehensive framework for technology-based factors and indices for knowledge management in supply chain. In this paper, in addition to presenting a grouping for IT tools for knowledge management processes in supply chain, key indices for information systems integration and information security management are also referred.
QR Codes and library bibliographic records
Authors: Xu Fei 
Published: August 2014

Purpose
– The purpose of this paper is to explore methods of producing Quick Response (QR) Code, its customization, artistic look and applications and elaborate the technique of generating QR Code for library bibliographic records.

Design/methodology/approach
– Through literature review, the study explored methods of generating QR Code and its applications in academic libraries. Based on research work and implementation experience, an efficient procedure for generating QR Code for bibliographic records was developed.

Findings
– The study identified methods of generating QR Code, its customization and applications, and established the technique of generating QR Code for library bibliographic records.

Originality/value
– The study is expected to facilitate the growth of QR Code’s visibility and success, and its mainstream adoption. The technique of generating QR Code for library bibliographic records in the study should be instructive for similar projects.
Elicitors of the salicylic acid pathway reduce incidence of bacterial canker of kiwifruit caused by Pseudomonas syringae pv. actinidae
Authors: Cellini A. , Fiorentini L. , Buriani G. , Yu J. , Donati I. , Cornish D.A. , Novak B. , Costa G. , Vanneste J.L. , Spinelli F. 
Published: August 2014

AbstractSome strains of Pseudomonas syringae pv. actinidiae (Psa), the causal agent of bacterial canker of kiwifruit, produce plant hormones and toxins which alter the plant hormonal balance and result in the suppression of the salicylic acid (SA)‐dependent plant defences. To determine whether Psa could be affected by stimulation of the SA pathway, Actinidia deliciosa and A. chinensis were treated with compounds which interfere with this pathway, then inoculated with Psa. On A. deliciosa, compounds which stimulate the SA pathway [SA, or its synthetic analogue, acibenzolar‐S‐methyl (ASM)] or close stomata (ABA) resulted in disease reduction, while methyl‐jasmonate (MJA) or ethylene increased disease development. On A. chinensis, similar results were obtained except that SA and MJA did not affect disease development. Reduction in disease incidence and severity on A. deliciosa using ASM was correlated with a superoxide burst, the formation of necrotic spots and callose deposition, while on A. chinensis no superoxide burst or callose deposition was detected. Genes involved in plant–pathogen interactions were induced after treatment with ASM in A. deliciosa and, to a lesser extent, in A. chinensis. Those differences in gene expression and physiological responses after treatment with ASM are consistent with the different susceptibility to Psa observed between A. chinensis and A. deliciosa.
Serial longitudinal magnetic resonance imaging data indicate non‐linear regional gray matter volume recovery in abstinent alcohol‐dependent individuals
Authors: Durazzo Timothy C. , Mon Anderson , Gazdzinski Stefan , Yeh Ping‐Hong , Meyerhoff Dieter J. 
Published: August 2014

AbstractThe trajectory of regional volume changes during the first year of sustained abstinence in those recovering from an alcohol use disorder is unclear because previous research typically employed only two assessment points. To better understand the trajectory of regional brain volume recovery in treatment‐seeking alcohol‐dependent individuals (ALC), regional brain volumes were measured after 1 week, 1 month and 7.5 months of sustained abstinence via magnetic resonance imaging at 1.5 T.ALCshowed significant volume increases in frontal, parietal and occipital gray matter (GM) and white matter (WM), total corticalGMand total lobarWM, thalamus and cerebellum, and decreased ventricular volume over 7.5 months of abstinence. Volume increases in regionalGMwere significantly greater over 1 week to 1 month than from 1 month to 7.5 months of abstinence, indicating a non‐linear rate of change in regionalGMover 7.5 months. Overall, regional lobarWMshowed linear volume increases over 7.5 months. With increasing age, smokingALCshowed lower frontal and total corticalGMvolume recovery than non‐smokingALC. Despite significant volume increases,ALCshowed smallerGMvolumes in all regions, except the frontal cortex, than controls after 7.5 months of abstinence.ALCand controls showed no regionalWMvolume differences at any assessment point. In non‐smokingALConly, increasing regionalGMandWMvolumes were related to improving processing speed. Findings may indicate a differential rate of recovery of cell types/cellular components contributing toGMandWMvolume during early abstinence, and thatGMvolume deficits persist after 7.5 months of sustained sobriety in thisALCcohort.
Familial factors associated with development of alcohol and mental health comorbidity
Authors: Salom Caroline L. , Williams Gail M. , Najman Jake M. , Alati Rosa 
Published: August 2014

AbstractBackground and AimsCo‐occurring mental health and alcohol problems appear to be associated with greater health burdens than either single disorder. This study compares familial and individual contributions to development of comorbid alcohol/mental problems and tests whether these differ from single disorders.DesignWomen (n = 6703) were recruited during pregnancy to the longitudinal Mater‐University of Queensland Study of Pregnancy (MUSP). Mother/offspring dyads were followed over 21 years.SettingMater‐Misericordiae Public Hospital, Brisbane, Australia.ParticipantsPrimary offspring from the MUSP with full psychiatric information at 21 years and maternal information at age 14 (n = 1755).MeasurementsStructured interviews at age 21 yielded a four‐category outcome using mental health and alcohol modules of the Composite International Diagnostic Interview (no disorder, alcohol only, mental health only and comorbid alcohol/mental health). Multinomial logistic regression models were adjusted for gender, maternal mental health and substance use, family environment and adolescent behaviour.FindingsMaternal smoking [odds ratio (OR) = 1.56; 95% confidence interval (CI) = 1.09–2.22 versus no‐disorder] and low mother–offspring warmth (OR = 3.19; 95% CI = 1.99–5.13) were associated with mental health/alcohol comorbidity in young adults, as were adolescent drinking (OR = 2.22; 95% CI = 1.25–3.96), smoking (OR = 2.24; 95% CI = 1.33–3.77) and attention/thought problems (OR = 2.04; 95% CI = 1.18–3.52). Some differences were seen from single disorders. In a subsample with paternal data, fathers' drinking problems (OR = 2.41; 95% CI = 1.10–5.29) were more associated strongly with offspring mental health/alcohol comorbidity than both single disorders (P < 0.05).ConclusionsMaternal smoking and low mother–child warmth appear to be related to alcohol, mental health and comorbid disorders at age 21, possibly via constituent alcohol and mental health disorders. Adolescent drinking and attention/thought problems appear to be associated with comorbid disorders but not with individual alcohol and mental health disorders.
On the use of extended TAM to assess students' acceptance and intent to use third‐generation learning management systems
Authors: Ros Salvador , Hernández Roberto , Caminero Agustín , Robles Antonio , Barbero Isabel , Maciá Araceli , Holgado Francisco Pablo 
Published: August 2014

AbstractService‐oriented e‐learning platforms can be considered as a third generation of learning management systems (LMSs). As opposed to the previous generations, consisting of ad hoc solutions and traditional LMS, this new technology contemplates e‐learning systems as services that can be integrated into different learning scenarios. This paper shows that the flexibility of these systems allows building personal learning environments and proposes the use of an extended technology acceptance model (TAM) to assess the acceptance and intention to use a third generation of LMS. To fit and validate the service‐oriented e‐learning platforms acceptance model, structural equation modeling and path analysis have been implemented. The results point out that the intention to use this third‐generation LMS is determined by the gadgets and container design, both of which are structural elements of this technology. Finally, it is also shown that previous experience does not determine the use intention of this technology.
Cytokines in immune-mediated inflammatory myopathies: cellular sources, multiple actions and therapeutic implications
Authors: Moran E M , Mastaglia F L 
Published: August 2014

Summary
The idiopathic inflammatory myopathies are a heterogeneous group of disorders characterised by diffuse muscle weakness and inflammation. A common immunopathogenic mechanism is the cytokine-driven infiltration of immune cells into the muscle tissue. Recent studies have further dissected the inflammatory cell types and associated cytokines involved in the immune-mediated myopathies and other chronic inflammatory and autoimmune disorders. In this review we outline the current knowledge of cytokine expression profiles and cellular sources in the major forms of inflammatory myopathy and detail the known mechanistic functions of these cytokines in the context of inflammatory myositis. Furthermore, we discuss how the application of this knowledge may lead to new therapeutic strategies for the treatment of the inflammatory myopathies, in particular for cases resistant to conventional forms of therapy.
Health care characteristics of basal cell carcinoma in Germany: the role of insurance status and socio‐demographic factors
Authors: Schäfer Ines , Reusch Michael , Siebert Julia , Spehr Christina , Augustin Matthias 
Published: August 2014

SummaryBackgroundIn Germany population‐based data on health care of basal cell carcinoma (BCC) are rare.ObjectiveTo analyze the relationship between socio‐demographic and regional factors, health insurance status and clinical features of BCC.MethodsData base was from a nationwide dermatopathology laboratory. All consecutive excisions from 2010 were analyzed regarding tumor‐specific and socioeconomic characteristics of BCC.Results9,467 histologically verified BCC derived from 7,116 patients (54.1 % male, mean age 70 years) were analyzed. 33 % of patients had multiple tumors. The average vertical depth of invasion of BCC was 1.27 mm. It was increased significantly (p ≤ 0.001) in men (1.33 mm vs. 1.19 mm in women) and in persons over 70 years of age (1.36 mm vs. 1.14 mm). Controlled for age and sex, members of agricultural health‐insurances (LKK) and of German local public health insurances (AOK) showed the highest tumor depths (1.45 mm resp.1.42 mm). The lowest depths (1.17 mm) were found in insurees of the substitute health funds (Ersatzkassen) (p ≤ 0.001). Vertical depth of invasion was significantly increased for patients living in rural counties (1.34 mm) compared to patients from urban areas (1.21 mm). Furthermore, the distribution of BCC locations varied by type of health insurance.ConclusionsArea of residence, health insurance status, age and gender are relevant determinants of BCC health care in Germany. Prevention programs and activities to improve early detection by health insurances should take this into account.
Palmoplantar keratoderma (PPK): acquired and genetic causes of a not so rare disease
Authors: Schiller Stina , Seebode Christina , Hennies Hans Christian , Giehl Kathrin , Emmert Steffen 
Published: August 2014

SummaryPalmoplantar keratodermas (PPK) comprise a heterogeneous group of keratinization disorders with hyperkeratotic thickening of palms and soles. Sporadic or acquired forms of PPKs and genetic or hereditary forms exist. Differentiation between acquired and hereditary forms is essential for adequate treatment and patient counseling. Acquired forms of PPK have many causes. A plethora of mutations in many genes can cause hereditary PPK. In recent years several new causative genes have been identified. Individual PPK may be quite heterogeneous with respect to presentation and associated symptoms. Since the various hereditary PPK – like many other monogenic diseases – exhibit a very low prevalence, making of the correct diagnosis is challenging and often requires a molecular genetic analysis. Knowledge about the large but quite heterogeneous group of hereditary PPK is also important to dissect the molecular mechanisms of epidermal differentiation on palms and soles, ultimately leading to targeted corrective therapies in the future.
Mycology – an update Part 2: Dermatomycoses: Clinical picture and diagnostics
Authors: Nenoff Pietro , Krüger Constanze , Schaller Jörg , Ginter‐Hanselmayer Gabriele , Schulte‐Beerbühl Rudolf , Tietz Hans‐Jürgen 
Published: August 2014

SummaryMost fungal infections of the skin are caused by dermatophytes, both in Germany and globally. Tinea pedis is the most frequent fungal infection in Western industrial countries. Tinea pedis frequently leads to tinea unguium, while in the elderly, both may then spread causing tinea corporis. A variety of body sites may be affected, including tinea glutealis, tinea faciei and tinea capitis. The latter rarely occurs in adults, but is the most frequent fungal infection in childhood. Following antifungal treatment of tinea unguium and also tinea capitis a dermatophytid or hyperergic reaction to dermatophyte antigens may occur.Yeast infections affect the mucous membranes both of the gastro‐intestinal system and the genital tract as candidiasis mostly due to Candida albicans. Cutaneous candidiasis affects predominantely the intertriginous regions such as groins and the inframammary area, but also the intertriginous space of fingers and toes. In contrast, pityriasis versicolor is a superficial epidermal fungal infection primarily on the the trunk. Mold infections are rare in dermatology; they play a role nearly exclusively in nondermatophyte‐mold (NDM) onychomycosis.The diagnosis of dermatomycoses comprises the microscopic detection of fungi using the potassium hydroxide preparation or alternatively the fluorescence optical Blankophor preparation together with culture. The histological fungal detection with PAS staining possesses a high sensitivity, and it should play a more important role in particular for diagnosis of onychomycosis. Molecular biological methods, based on the amplification of fungal DNA with use of specific primers for the distinct causative agents are on the rise. With PCR, such as dermatophyte‐PCR‐ELISA, fungi can be detected directly in clinical material in a highly specific and sensitive manner without prior culture. Today, molecular methods, such as Matrix Assisted Laser Desorption/Ionization Time‐Of‐Flight Mass Spectrometry (MALDI TOF MS) as culture confirmation assay, complete the conventional mycological diagnostics.
Helicobacter pylori and Public Health
Authors: Axon Anthony 
Published: August 2014

AbstractGastric cancer and peptic ulcer between them cause the death of over a million people each year. A number of articles this year have studied changes in the prevalence of the infection in a variety of countries and ethnic groups. They confirm the known risk factors for infection, principally a low standard of living, poor education, and reduced life span. The prevalence of infection in developed countries is falling, but more slowly now than was the case before, meaning that a substantial number of the population will remain infected in the years to come. Reinfection is more common in less developed countries. The incidence of gastric cancer is highest in populations with a high prevalence of infection. Population test and treat is a cost‐effective means of preventing gastric cancer. Peptic ulcer is the commonest cause of death in patients undergoing emergency surgery. The alleged risk that treatment may cause some to develop reflux esophagitis remains controversial.