bluuebunny/crossref_metadata_2025_split huggingface dataset:
The effect of expensing share-based payments on basic earnings per share of South African listed companies
Authors: Pretorius Denice , de Villiers Charl 
Published: October 2013

Purpose
– This study aims to investigate the post-implementation impact of expensing share-based payment transactions on basic earnings per share. In recent years, IFRS 2 was one of the most opposed and controversial standards issued by the IASB.

Design/methodology/approach
– The sample relates to the period immediately after implementation (2006-2009) and consists of the 531 firm-year observations where share-based payments were present among Johannesburg Stock Exchange listed companies. The effect of share-based payments on basic earnings per share is assessed.

Findings
– The findings of this study show a statistically significant impact on basic earnings per share, but the results are more modest than suggested by prior studies. The number of companies reporting a share-based payment expense increased over the five-year period 2005-2009.

Originality/value
– The introduction of IFRS 2 caused small but not necessarily immaterial changes to the income profile of companies. This is important for analysts and general users of financial information who need to be aware of these changes. The results also suggest that IFRS 2 did not merely cause accounting policy changes, but has impacted on the way share-based payment transactions are used by companies.
Does accounting construct the identity of firms as purely self-interested or as socially responsible?
Authors: Raymond Lawrence Stewart , Botes Vida , Collins Eva , Roper Juliet 
Published: October 2013

Purpose
– The purpose of this paper is to argue that it is time for change in the way the paper teach, theories and practice accounting. Traditional accounting practice constructs the identity of the accountable entity as purely self-interested. Yet, there is evidence that firms do engage in broader activities. This paper aims to explain and illustrate that there are groups of firms that engage in socially responsible activities, yet their accounting systems still assume autopoietic behavior. Accounting should resonate with social expectations, but at present it does not.

Design/methodology/approach
– Literature concerning theories of biological autopoiesis and social equivalents are reviewed. They are related to accounting practices, and to concepts of open and closed systems. The theories are related to survey results of socially responsible activities practiced by firms. National surveys undertaken in New Zealand at three-year intervals are the basis of the empirical content of the paper.

Findings
– There is evidence that firms behave socially and environmentally responsibly. Yet accounting practice does not encourage such behaviour. Accounting practice has to be able to construct the identity of the accountable entity so that it pursues more than its own self-interest, and resonate with societal expectations.

Research limitations/implications
– The paper is unconventional. It challenges extant practice. Its theoretical content may not appeal to many traditional accountants.

Originality/value
– The theory and empirics are original. The theory of autopoiesis is illustrated through survey evidence of business practices.
Strategic investment decision-making processes: the influence of contextual factors
Authors: Alkaraan Fadi , Northcott Deryl 
Published: October 2013

Purpose
– This paper aims to examine the relationship between key contextual factors (type of strategic investment decision-making (SIDM), decision uncertainty, organizational goals, financial and non-financial corporate performance, firm size, and decision-maker background) and three significant dimensions of SIDM processes (procedural rationality, strategy formulation and political behaviour).

Design/methodology/approach
– A survey was mailed to the financial directors of manufacturing companies selected from the UK Financial Analysis Made Easy database. Factor analysis and multiple regression analysis were used to analyse the survey results.

Findings
– The findings reveal that SIDM is more complex and less systematic than the normative literature suggests, with a combination of contextual factors influencing the decision-making process. Further, the regression results suggest that SIDM is shaped by the interplay of procedural rationality, strategy formulation and political behaviour and that none of these on its own can sufficiently explain SIDM practice.

Research limitations/implications
– The survey data are drawn from UK manufacturing companies, so the findings may not be generalisable beyond that context.

Practical implications
– The findings suggest a need for firms to recognise that strategy formulation and political aspects of decision-making are as important as “rational” financial analysis in SIDM practice. Further, since SIDM practice is shaped by a combination of contextual factors, a comprehensive overview of these factors is necessary to direct SIDM outcomes.

Originality/value
– This study adds to the limited prior research examining the links between contextual factors and SIDM processes. Prior studies have tended to focus on only one dimension, or on limited factors, and have reported inconsistent findings. This paper provides a broader view of the complex nature of SIDM processes.
Modeling and optimization of flux cored arc welding by genetic algorithm and simulated annealing algorithm
Authors: Katherasan D. , V. Elias Jiju , Sathiya P. , Noorul Haq A. 
Published: October 2013

Purpose
– The purpose of this study is to optimize the process parameters (wire feed rate (F), voltage (V), welding speed (S) and torch angle (A)) in order to obtain the optimum bead geometry (bead width (W), reinforcement (R) and depth of penetration (P)), considering the ranges of the process parameters using evolutionary algorithms, namely genetic algorithm (GA) and simulated annealing (SA) algorithm.

Design/methodology/approach
– The modeling of welding parameters in flux cored arc welding process using a set of experimental data and regression analysis, and optimization using GA and SA algorithm.

Findings
– The adequate mathematical model was developed. The multiple objectives were optimized satisfactorily by the GA and SA algorithms. The feasible solution results are very closer to the optimized results and the percentage error was found to be negligibly small.

Originality/value
– The optimal welding parameters were identified in order to increase the productivity. The welding input parameters effect was found.
The usefulness of componentization for specialized public service providers
Authors: Helge Aas Tor , Egil Pedersen Per 
Published: October 2013

Purpose– Componentization is a common approach in manufacturing that is suggested to lead to increased innovativeness at the firm level. Componentization has recently been given attention as a relevant approach for service providers. However, due to differences between services and manufactured products, and due to the diversity of the service sector, it is not obvious to what degree the application of componentization is relevant for all service providers. The purpose of this paper is to explore the usefulness of componentization for specialized service providers in the public sector.Design/methodology/approach– The paper applies an interventionist research design, in which the componentization approach is implemented in one case organization.Findings– The paper finds that componentization increases the service orientation of specialized public sector organizations (PSOs) and improves the ability of the top management to manage and control specialized PSOs. Perhaps most importantly, the paper determines that componentization represents a foundation and a baseline for identifying service innovation ideas in specialized PSOs.Practical implications– The practical experiences reported in the paper may provide guidance to managers of specialized service providers who are seeking for ways to increase the efficiency, flexibility, and innovativeness of their organization.Originality/value– By empirically testing and evaluating a componentization approach, the paper contributes to the knowledge base of how componentization increases the efficiency, flexibility, and innovativeness of specialized service providers. In addition, the paper demonstrates that the application of an interventionist research approach may be useful when the research aims to develop, adopt, or evaluate new service management methodologies.
Acts that matter – an analysis of Kiva
Authors: Timm Knudsen Britta , Ellerup Nielsen Anne 
Published: October 2013

Purpose– The goal of this paper is to provide insight into how global social responsibility is performed through economic, mental and even physical investment and engagement by consumers and organisations.Design/methodology/approach– An illustrative analysis from the corporate website and blogs of an ethical organisation is undertaken. The analytical approach is communicative and inspired by discourse and legitimation studies and more particularly based on the framework of legitimation in discourse and communication developed by Theo van Leeuwen.Findings– The paper claims that new forms of value creation and a new relational logic of ethics – a so-called “logic of matter” – are emerging. From the three types of relational logic of matter ethics – an ethics of care, an ethics of reversibility and an ethics of activism – the ethics of activism plays the most important role in our material.Research limitations/implications– The analytical examples presented in this paper demonstrate how the new relational ethics seem to transcend the dichotomy of self-interest and the interests of the other.Practical implications– The paper provides insights into understanding how new forms of relational and reversible relationships are constructed.Originality/value– To the authors' knowledge, similar studies on the emergence of new relational studies in light of the new economy have not previously been undertaken.
Business opportunity and food education in Japan
Authors: Takano Kaori 
Published: October 2013

Purpose– This qualitative research aims to examine through their voices, why Japanese teachers who invited corporate lessons into their classrooms first became involved with business people and how their perceptions towards business may have changed.Design/methodology/approach– Out of 275 food companies in Japan, three leading companies were selected as cases. Their corporate websites were examined to identify the participating public schools and the teachers who had been recruited to evaluate their experiences with corporate programs.Findings– Teachers learned about corporate programs through governmental sources and direct mailings from the companies. They were motivated to use corporate lessons because of food education, creative experience-based activity, and a newly created school subject termed “integrated study”, which became a great receptor for corporate programs. This study suggested that corporate lessons positively changed the perceptions of teachers toward the business community.Research limitations/implications– Because this is a case study, the findings may not be generalized to other situations or other countries. Schools that may have corporate programs but refused to be included on company websites were not counted because this research relied on corporate websites to identify participating schools.Practical implications– More companies should consider public schools for effective CSR communication channels, and more strategic CSR is imperative to capture the battleground of the “integrated study” market.Originality/value– No previous study has examined food education as social responsibility activity as meeting the emerging educational needs of the society with a focus on “integrated study” as a receptor for corporate food education lessons in Japan.
The quantitative genetics of physiological and morphological traits in an invasive terrestrial snail: additive vs. non‐additive genetic variation
Authors: Nespolo Roberto F. , Bartheld José L. , González Avia , Bruning Andrea , Roff Derek A. , Bacigalupe Leonardo D. , Gaitán‐Espitia Juan D. 
Published: October 2013

SummaryThe distribution of additive vs. non‐additive genetic variation in natural populations represents a central topic of research in evolutionary/organismal biology. For evolutionary physiologists, functional or whole‐animal performance traits (‘physiological traits’) are frequently studied assuming they are heritable and variable in populations.Physiological traits of evolutionary relevance are those functional capacities measured at the whole‐organism level, with a potential impact on fitness. They can be classified ascapacities(or performances) orcosts, the former being directly correlated with fitness and the latter being inversely correlated with fitness (usually assumed as constraints).In spite of their obvious adaptive significance, the additive genetic variation in physiological traits, and its relative contribution to phenotypic variance (or narrow‐sense heritability) in comparison with maternal, dominance or epistatic variance, is known only for a few groups such as insects and mammals.In this study, we assessed the additive and maternal/non‐additive genetic variation in a suite of physiological and morphological traits in populations of the land snailCornu aspersum.Except for dehydration rate (h2 = 0·32 ± 0·15), egg mass (h2 = 0·82 ± 0·30) and hatchling mass (h2 = 1·01 ± 0·31; population = fixed effect), we found very low additive genetic variation. Large non‐additive/maternal effects were found in all traits. Cage effects did not change the results, indicating low contribution of common environmental variance to our results. No differences were found between the phenotypic and non‐additive genetic variance/covariance matrices.Even though we compared populations across 1300 km in a common garden set‐up, our results suggest an absence of physiological as well as morphological differentiation in these populations.These results contrast with previous analyses in the original distributional range of this species, which found high additive genetic variation in morphological traits. These are intriguing results demanding further quantitative genetic studies in the original distributional range of this species as well as the history of colonization of this invasive species.
Nesting Horizontal and Vertical Differentiation with Location Choices
Authors: Guo Wen‐Chung , Lai Fu‐Chuan 
Published: October 2013

AbstractThis study solves a location‐then‐price game in which horizontal and vertical differentiation are combined using an asymmetric distribution of consumers’ taste. Boundary locations are robust when the taste disparity of the population is not large and out‐of‐market locations are not allowed. Firms may have incentives to move either inside or outside the market in other situations, so the equilibrium prices are never differentiated. The restrictions of vertical differentiation under this framework are further examined. A model with the entrance of a vertically differentiated product is also discussed.
Intracellular and extracellular adenosine triphosphate in regulation of insulin secretion from pancreatic β cells (细胞内外三磷酸腺苷对胰岛β细胞胰岛素分泌的调控作用)
Authors: Wang Chunjiong , Geng Bin , Cui Qinghua , Guan Youfei , Yang Jichun 
Published: October 2013

AbstractAdenosine triphosphate (ATP) synthesis and release in mitochondria play critical roles in regulating insulin secretion in pancreatic β cells. Mitochondrial dysfunction is mainly characterized by a decrease in ATP production, which is a central event in the progression of pancreatic β cell dysfunction and diabetes. ATP has been demonstrated to regulate insulin secretion via several pathways: (i) Intracellular ATP directly closes ATP‐sensitive potassium channel to open L‐type calcium channel, leading to an increase in free cytosolic calcium levels and exocytosis of insulin granules; (ii) A decrease in ATP production is always associated with an increase in production of reactive oxygen species, which exerts deleterious effects on pancreatic β cell survival and insulin secretion; and (iii) ATP can be co‐secreted with insulin from pancreatic β cells, and the released ATP functions as an autocrine signal to modulate insulin secretory process via P2 receptors on the cell membrane. In this review, the recent findings regarding the role and mechanism of ATP synthesis and release in regulation of insulin secretion from pancreatic β cells will be summarized and discussed.
MicroRNA‐7 inhibition rescues age‐associated loss of epidermal growth factor receptor and hyaluronan‐dependent differentiation in fibroblasts
Authors: Midgley Adam C. , Bowen Timothy , Phillips Aled O. , Steadman Robert 
Published: October 2013

SummaryAge‐related defects in fibroblast differentiation were previously shown to be associated with impaired hyaluronan synthase 2 (HAS2) and epidermal growth factor receptor (EGFR) function, with both required for normal fibroblast functionality. In fibroblasts, transforming growth factor‐beta 1 (TGF‐β1)‐dependent phenotypic activation uses two distinct but co‐operating pathways that involve TGF‐β receptor (TGF‐βR)/Smad2 activation and HA‐mediated CD44‐EGFR co‐localization and signalling through extracellular signal‐regulated kinase 1/2 (ERK1/2). The HA‐mediated CD44‐EGFR pathway was found to be compromised with in vitro aging, through loss of EGFR expression and a reduced movement of CD44 throughout the cellular membrane. Here, we also investigate the involvement of microRNAs (miRNAs) in age‐related loss of differentiation, through investigation of miRNA‐7 (miR‐7) regulation of the HA‐mediated EGFR‐signalling pathway. The transcription of miR‐7 was found to be upregulated in aged cells. In young cells, age‐related loss of differentiation could be mimicked through transfection of pre‐miR‐7, and in aged cells, could be reversed through transfection of locked nucleic acids (LNA) targeting miR‐7. Additionally, miR‐7 was found to be involved in the regulation of CD44 membrane motility, which was downregulated in instances of miR‐7 upregulation, and partially restorable through either miR‐7 inhibition or HAS2 overexpression. The altered dynamics of CD44 in the cell membrane demonstrated a further action of miR‐7 in regulating the HA‐dependent CD44/EGFR pathway. We explain this novel mechanism of age‐associated functional consequence due to miR‐7 upregulation and demonstrate that it is reversible; highlighting miR‐7 as a potential target for restoring the healing capabilities in chronic wounds in the elderly.
Tobacco use disorder and the risk of suicide mortality
Authors: Bohnert Kipling M. , Ilgen Mark A. , McCarthy John F. , Ignacio Rosalinda V. , Blow Frederic C. , Katz Ira R. 
Published: October 2013

AbstractBackground and aimsTobacco use may be a risk factor for suicide mortality; however, prior research has produced equivocal findings and has been limited by relatively small sample sizes to study the rare event of suicide, as well as a lack of adjustment for other important factors, including psychiatric illness. We estimate the predictive association between tobacco use disorder and the risk of suicide mortality, adjusting for other important variables.DesignA prospective cohort study.SettingTheUnitedStatesVeteransHealthAdministration (VHA).ParticipantsAll individuals who receivedVHAservices in fiscal year (FY) 2005 and were alive at the start of FY 2006 (n = 4 863 086).MeasurementsTobacco use disorder was assessed via FYs 2004–05VHANationalPatientCareDatabase records. The outcome of suicide mortality was assessed during the follow‐up interval from the beginning of FY 2006 to the end of FY 2008 usingNationalDeathIndex records.FindingsOf the 4 863 086 individuals in the study, 4823 died by suicide during the follow‐up interval. In the unadjusted model, tobacco use disorder was associated with an increased risk of suicide [hazard ratio (HR) = 1.88; 95% confidence interval (CI) = 1.76, 2.02]. After adjustment for model covariates, the association remained statistically significant, although attenuated (HR = 1.36, 95% CI = 1.27, 1.46).ConclusionsTobacco use disorder may confer a modest excess risk of death by suicide. Psychiatric disorders may partially explain the relationship between tobacco use disorder and suicide.
Prophylaxis of neutropenic fever with ciprofloxacin in patients with acute myeloid leukemia treated with intensive chemotherapy
Authors: Ghadiany Mojtaba , Rahimi Hossein , Rezvani Hamid , Mohammad Alizadeh Afshin , Zamani Nasim , Mehdizadeh Mahshid , Foratyazdi Mohammad 
Published: October 2013

AbstractAimsNeutropenic fever is one of the most serious complications after induction chemotherapy in acute myeloid leukemia (AML). Prophylaxis with antibiotics for prevention of neutropenic fever in AML is controversial and there are few studies on this issue from developing countries.MethodsIn this retrospective study, we analyzed the clinical data and outcome of patients with AML who did or did not receive prophylactic ciprofloxacin 500 mg BD for neutropenic fever.ResultsA total of 69 AML patients were treated by “3 + 7” protocol for their first induction chemotherapy. Prophylaxis was given to 25 of them. Incidence of neutropenic fever was the same in both groups (80% vs 82%). Duration of fever and the mortality rate were also similar in both groups.ConclusionIt seems that in developing countries, using prophylactic ciprofloxacin has no significant effect on the incidence of neutropenic fever and the outcome of the AML patients.
Fetal heart rate variability during pregnancy, obtained from non‐invasive electrocardiogram recordings
Authors: van Laar Judith O.E.H. , Warmerdam Guy J.J. , Verdurmen Kim M.J. , Vullings Rik , Peters Chris H.L. , Houterman Saskia , Wijn Pieter F.F. , Andriessen Peter , van Pul Carola , Guid Oei S. 
Published: October 2013

AbstractObjectiveNon‐invasive spectral analysis of fetal heart rate variability is a promising new field of fetal monitoring. To validate this method properly, we studied the relationship between gestational age and the influence of fetal rest–activity state on spectral estimates of fetal heart rate variability.DesignProspective longitudinal study.SettingTertiary care teaching hospital.PopulationForty healthy women with an uneventful singleton pregnancy.MethodsNon‐invasive fetal electrocardiogram measurements via the maternal abdomen were performed at regular intervals between 14 and 40 weeks of gestation and processed to detect beat‐to‐beat fetal heart rate. Simultaneous ultrasound recordings were performed to assess fetal rest–activity state.Main outcome measuresAbsolute and normalized power of fetal heart rate variability in the low (0.04–0.15 Hz) and high (0.4–1.5 Hz) frequency band were obtained, using Fourier Transform.Results14% of all measurements and 3% of the total amount of abdominal data (330 segments) was usable for spectral analysis. During 21–30 weeks of gestation, a significant increase in absolute low and high frequency power was observed. During the active state near term, absolute and normalized low frequency power were significantly higher and normalized high frequency power was significantly lower compared with the quiet state.ConclusionsThe observed increase in absolute spectral estimates in preterm fetuses was probably due to increased sympathetic and parasympathetic modulation and might be a sign of autonomic development. Further improvements in signal processing are needed before this new method of fetal monitoring can be introduced in clinical practice.