bluuebunny/crossref_metadata_2025_split huggingface dataset:
New guidance on internal audit – an analysis and appraisal of recent developments
Authors: D. Chambers Andrew 
Published: January 2014

Purpose– The purpose of this paper is to analyse and comment on recent enhanced pronouncements on internal auditing.Design/methodology/approach– The paper uses content analysis of five 2012-2013 sources of guidance, set out in the tables of this paper and summarised within the text, together with conceptual interpretations.Findings– Recent pronouncements respond, with considerable consensus, to stakeholder and public concerns and fill a partial vacuum left by The Institute of Internal Auditors' Standards. Principally this is about successfully enhancing the scope of internal audit and internal audit's independence from management.Research limitations/implications– While the paper is conceptual rather than empirical, it builds on the processes followed by the parties who developed the examples of enhanced guidance reviewed in this paper. Those processes included careful development by leaders in the field, public consultation of preliminary proposals, and final amended guidance based on feedback received.Practical implications– There are implications for staffing of internal audit functions and the seniority and calibre of chief audit executives.Originality/value– There has been no other attempt to map these developments. It has been done with a view to identifying possible ways forward for internal auditing, especially those which have a high degree of support and which are still to be incorporated into generally accepted internal auditing.
Dietary intake of fried and processed foods in the USA is inversely associated with obesity but positively associated with glucose intolerance
Authors: Penumetcha Meera , Arora Payal , Zhang Xu , Ganji Vijay 
Published: January 2014

Purpose– Foods rich in polyunsaturated fatty acids are vulnerable to oxidation during processing and storage. The intake of oxidized lipids (OLs) and their subsequent relation with chronic disease risk are unknown in the US population. The paper aims to discuss these issues.Design/methodology/approach– The association between OL intake and markers of adiposity and glucose homeostasis was determined based on data collected from two cycles of National Health and Nutrition Examination Surveys with a survey sample of 9,982 subjects between the ages of two to 85 years. Means or geometric means of markers of adiposity, glucose and lipid parameters were compared between the “low” and “high” consumers of OL using thet-test. Associations between OL intake and markers of adiposity, glucose and lipid parameters were determined by multivariate regression analysis.Findings– Mean markers of adiposity were all significantly lower in subjects in the “high” OL group as compared to the “low” OL group. Fasting glucose concentrations were positively associated with OL intake unlike markers of adiposity which were negatively associated with OL intake.Practical implications– Higher intake of OLs is associated with lower BMI and adiposity. However, the direct association between OL intake and fasting glucose levels suggests that lower markers of adiposity do not suggest a decreased risk of glucose intolerance.Originality/value– This is the first study to estimate the consumption of OLs in the US population and its link to adiposity and glucose tolerance.
Management challenges and responses
Authors: Christopher Taylor Paul 
Published: January 2014

Purpose– Efforts to understand the nature of the demanding world of property managers have tended to focus on quantitative inquiry in areas such as property management portfolio decision making, without much study of their lived experiences (Levy, 2006). The purpose of this paper is to understand the management challenges and responses of Jamaican property managers in managing the property management organization and real estate assets.Design/methodology/approach– Semi-structured interviews were used to collect data to explore the nature of the management challenges and responses to them by property managers. Using the case study approach, property managers from eight of Jamaica's largest property management companies, accounting for a large share of the formal commercial and residential property management activity, were profiled. The collected data were then analyzed and the results presented.Findings– The research results provided support for the assertions that the nature of management challenges and responses reflected the nature or composition of property management portfolios or customers served; the professional success of these property managers was linked to their managerial innovativeness and team orientation; and that property managers utilized work demands and adversities as positive motivators.Originality/value– Responding to the paucity of qualitative research in the field of property management in small, open economies such as Jamaica, this paper employs the qualitative research paradigm to provide insights into the nature of management challenges experienced by property managers and their responses to those challenges. Review of the literature has unearthed no similar study.
The completeness of articles and citation in the Slovene Wikipedia
Authors: Noč Manca , Zumer Maja 
Published: January 2014

Purpose
– The purpose of this research was to examine the number and type of sources cited by featured articles from the Slovene Wikipedia with the purpose of assessing their quality. A sample of random articles was also procured in order to give a clearer picture of the content of the Slovene Wikipedia.

Design/methodology/approach
– A research was conducted on 122 featured articles from the Slovene Wikipedia from 2009, 2010 and 2011. The following aspects of the articles were analyzed: topic and originality of the article and number, language and type of sources cited.

Findings
– The results have shown that most of the featured articles are adapted from the English Wikipedia, the most common topics being science, sports and history. Based on these results the authors have concluded that despite some deficiencies the featured articles on the Slovene Wikipedia are of much higher quality compared to random articles.

Research limitations/implications
– The biggest research limitation is the ever changing nature of Wikipedia and its articles, which hinders the process of analyzing results and relying on these results to be relevant in the future.

Originality/value
– This is the first such research of the Slovene Wikipedia that deals specifically with citation analysis of featured articles. Results of this research offer valuable information to both editors of featured articles and users, as they point out certain deficiencies, which can be eliminated.
Understanding validity and fairness issues in high-stakes individual testing situations
Authors: Caines Jade , L. Bridglall Beatrice , Chatterji Madhabi 
Published: January 2014

Purpose– This policy brief discusses validity and fairness issues that could arise when test-based information is used for making “high stakes” decisions at an individual level, such as, for the certification of teachers or other professionals, or when admitting students into higher education programs and colleges, or for making immigration-related decisions for prospective immigrants. To assist test developers, affiliated researchers and test users enhance levels of validity and fairness with these particular types of test score interpretations and uses, this policy brief summarizes an “argument-based approach” to validation given by Kane.Design/methodology/approach– This policy brief is based on a synthesis of conference proceedings and review of selected pieces of extant literature. To that synthesis, the authors add practitioner-friendly examples with their own analysis of key issues. They conclude by offering recommendations for test developers and test users.Findings– The authors conclude that validity is a complex and evolving construct, especially when considering issues of fairness in individual testing contexts. Kane's argument-based approach offers an accessible framework through which test makers can accumulate evidence to evaluate inferences and arguments related to decisions to be made with test scores. Perspectives of test makers, researchers, test takers and decision-makers must all be incorporated into constructing coherent “validity arguments” to guide the test development and validation processes.Originality/value– Standardized test use for individual-level decisions is gradually spreading to various regions of the world, but understandings of validity are still uneven among key stakeholders of such testing programs. By translating complex information on test validation, validity and fairness issues with all concerned stakeholders in mind, this policy brief attempts to address the communication gaps noted to exist among these groups by Kane.
The trading patterns and performance of individual vis-à-vis institutional investors in the Qatar Exchange
Authors: Ahmed Walid M.A. 
Published: January 2014

Purpose
– The main thrust of the present study is to look into the trading patterns of behavior and investment performance exhibited by individual and institutional investor categories in the Qatar Exchange (QE). The paper aims to discuss these issues.

Design/methodology/approach
– The present study uses daily aggregated investment flows made separately by each investor group, as well as daily closing price observations of the QE stock composite index. The trading patterns of investor categories are examined by estimating a bivariate vector autoregressive process of order p, VAR (p). To determine whether each category performs well or poorly over the entire sample period, each investor category's cumulative returns are estimated and analyzed.

Findings
– The empirical results reveal that institutional investors pursue positive feedback trading strategies, whereas individual investors tend to be negative feedback traders. Both investor categories appear to be engaged in herding behavior. Additionally, institutional investors perform well over almost the entire sample period. In contrast, individual investors' negative market timing ability dominates their overall poor performance.

Practical implications
– The investment performance gap found between institutional investors and individual investors in the Qatari capital market may reflect a large information asymmetry in favour of the former category. Indeed, the poor performance of individual investors implies that their trading activities are generally driven by factors and considerations that are irrelevant to fundamentals. Moreover, their irrational trading decisions may play some role in the formation of asset price bubbles.

Originality/value
– The present study makes the first attempt to provide empirical evidence on the investment patterns and performance of individual and institutional investors trading on the Qatari capital market.
Corporate governance efficiency and internet financial reporting quality
Authors: Botti Laurent , Boubaker Sabri , Hamrouni Amal , Solonandrasana Bernardin 
Published: January 2014

Purpose– This paper aims to shed some light on the role of boards of directors in improving internet financial reporting (IFR) quality.Design/methodology/approach– The empirical study uses a data envelopment analysis (DEA) approach on a sample of 32 French firms belonging to the CAC40 index as of December 2007.Findings– The empirical results show that 28 percent of the sample firms are located on the efficiency frontier for all IFR components. These firms' boards of directors and their committees seem to act as effective monitors of top executives, which improves the quality of the firm's disclosure policy through,inter alia, an increase in the level of IFR. Under efficient board control, firms develop user-friendly and readily accessible web sites disclosing the information required by various stakeholders. Additional empirical results show that 46.9 percent of the sample firms lie outside the efficiency frontier for all IFR measures, suggesting inefficiencies in the composition, structure, and/or functioning of their boards of directors. The inefficient monitoring and oversight of top executives by the board allowed for lower levels of IFR quality for nearly half of the CAC40 firms in 2007.Research limitations/implications– The study uses only CAC40 companies, which are relatively large and financially healthier than the average French firms, exhibiting diffuse ownership structures, with heavy foreign shareholding, and investing more in communications. This may limit the generalizability of the results to other French listed firms.Originality/value– The paper extends the literature on corporate governance and voluntary corporate disclosure by investigating the association between board characteristics and IFR quality. It examines the relative performance of the board directors in improving IFR policy.
‘To remove the stigma of the Poor Law’: The ‘Comprehensive’ Ideal and Patient Access to the Municipal Hospital Service in the City of Glasgow, 1918–1939
Authors: Williamson Clifford 
Published: January 2014

AbstractThe objective of the newly established Department of Health after the Great War was to ‘remove the stigma of the Poor Law’ from public health policy. Although there was no abolition of the Poor Law in its entirety there were strategies employed to encourage better health, and manipulation of the rules to extend free access to primary health care. This article examines the efforts of the Corporation of Glasgow from 1918 to 1939 to expand patient care to the citizens of the city who either did not qualify for poor relief or had no access to national insurance. The article examines the city's pioneering work in devising strategies to fulfil these changed priorities through the reorganization of services, building additional health infrastructure and through lobbying the Scottish Office to support legislation to create a legal context in which to expand patient access; this came to fruition in the health clauses of the 1929 Local Government (Scotland) Act. As Glasgow was the largest municipal authority outside the London County Council, its experience is crucial in understanding how changing national priorities were applied at local level and that despite great improvements in the scholarship on the inter‐war hospital service the neglect of the city has created a major hole in the study of public health before the creation of the NHS. This article will correct this omission and further add to the existing scholarship on the period.
The Medical Home Transformation in the Veterans Health Administration: An Evaluation of Early Changes in Primary Care Delivery
Authors: Werner Rachel M. , Canamucio Anne , Shea Judy A. , True Gala 
Published: January 2014

ObjectiveTo evaluate the effect of medical home implementation on primary care delivery in the Veterans Health Administration (VHA).Data Sources/Study Setting/Study DesignWe link interview‐based qualitative data on medical home implementation to quantitative outcomes from VHA clinical encounter data. We use a longitudinal analysis with provider fixed effects (taking advantage of variation in timing of implementation and allowing each provider to serve as a control for him or herself) to test whether patient‐aligned care team (PACT) implementation was associated with changes in organizational processes and patient outcomes.Principal FindingsAmong 683 PCPs, caring for 321,295 patients, the uptake of eight of nine PACT structural changes significantly increased from July 2010 to June 2012 as did the percentage of primary care appointments occurring by telephone and hospital discharges contacted within 2 days of discharge. We found that PACT implementation was associated with significant improvements in 2‐day post‐hospital discharge contact, but not primary care visits occurring by telephone or within 3 days of the requested date. We found no association between medical home implementation and rates of emergency department use by patients.ConclusionsMedical home implementation at the VHA resulted in large changes in the structure of care but few changes in patient‐level outcomes. These results highlight both the complexity of studying the effect of the medical home as well as implementing this model to change primary care delivery.
The Effects of Express Lane Eligibility on Medicaid and CHIP Enrollment among Children
Authors: Blavin Fredric , Kenney Genevieve M. , Huntress Michael 
Published: January 2014

ObjectiveTo estimate the impact of Express Lane Eligible (ELE) implementation on Medicaid/CHIP enrollment in eight states.Data Sources/Study Setting2007 to 2011 data from the Statistical Enrollment Data System (SEDS) on Medicaid/CHIP enrollment.Study DesignWe estimate difference‐in‐difference equations, with quarter and state fixed effects. The key independent variable is an indicator for whether the state had ELE in place in the given quarter, allowing the experience of statistically matched non‐ELE states to serve as a formal counterfactual against which to assess the changes in the eight ELE states. The model also controls for time‐varying economic and policy factors within each state.Data Collection/Extraction MethodsWe obtained SEDS enrollment data from CMS.Principal FindingsAcross model specifications, the ELE effects on Medicaid enrollment among children were consistently positive, ranging between 4.0 and 7.3 percent, with most estimates statistically significant at the 5 percent level. We also find that ELE increased combined Medicaid/CHIP enrollment.ConclusionsOur results imply that ELE has been an effective way for states to increase enrollment and retention among children eligible for Medicaid/CHIP. These results also imply that ELE‐like policies could improve take‐up of subsidized coverage under the ACA.
How Frequent Financial Reporting Can Cause Managerial Short‐Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency
Authors: GIGLER FRANK , KANODIA CHANDRA , SAPRA HARESH , VENUGOPALAN RAGHU 
Published: January 2014

ABSTRACTWe develop a cost–benefit tradeoff that provides new insights into the frequency with which firms should be required to report the results of their operations to the capital market. The benefit to increasing the frequency of financial reporting is that it causes market prices to better deter investments in negative net present value projects. The cost of increased frequency is that it increases the probability of inducing managerial short‐termism. We analyze the tradeoff between these costs and benefits and develop conditions under which greater reporting frequency is desirable and conditions under which it is not.
Smallholder Demand for Maize Hybrids in Zambia: How Far do Seed Subsidies Reach?
Authors: Smale Melinda , Birol Ekin , Asare‐Marfo Dorene 
Published: January 2014

AbstractWe add to an emerging body of literature on input subsidies in Africa south of the Sahara. Our analysis focuses on demand for seed, characterising smallholders with a high predicted demand for hybrid seed who were not reached by the subsidy programme. We use cross‐sectional data from the 2010 agricultural season and an instrumented control function approach to test the hypothesis that the subsidy on hybrid maize seed in Zambia is selectively biased. Consistent with other literature, we find that the subsidy is a recursive determinant of seed demand, but in 2010, its recipients had more land, more assets, and lower poverty rates. Findings illustrate the social costs of the programme as currently designed and highlight the need to build alternative supply channels if poorer maize growers are to grow hybrid seed.
A Sealed‐bid Double Auction Experiment on German Milk Quota Exchanges
Authors: Loy Jens‐Peter , Glauben Thomas , Requate Till , Weiss Christoph R. 
Published: January 2014

AbstractStandard double auctions perfectly mimic the neoclassical idea about the functioning of markets. The efficiency of the market outcome and speed of adjustment towards equilibrium have been studied in the literature to validate economic expectations. However, only a few real world examples outside the financial sector exist. In 2000, Germany implemented a sealed‐bid double auction mechanism for trading milk quota. The two main features of this mechanism are: (1) a sealed‐bid double auction that produces excess demands that are covered by state reserves free of charge, and (2) a variable price band that is used to exclude price bids above a certain range. To study these regulations a sealed‐bid double auction experiment is simulated and run with students. It is shown that the regulations lead to significant losses in welfare that are caused by direct effects and by an imperfect adjustment of individual bidding behaviour. Further, learning effects throughout the experiments appear to be very limited. Thus, complex auction mechanisms may need to be thoroughly tested before being introduced in the real world.
The complete mitochondrial genome of Cervaphis quercus (Insecta: Hemiptera: Aphididae: Greenideinae)
Authors: Wang Yuan , Huang Xiao‐Lei , Qiao Ge‐Xia 
Published: January 2014

AbstractThe mitochondrial genome of Cervaphis quercus has been sequenced and annotated. The entire genome of 15 272 bp encodes two ribosomal RNA genes (rrnL and rrnS), 22 transfer RNA (tRNA) genes, 13 protein‐coding genes and a control region. The genome has the same gene order as that found in the inferred ancestral insect. Nucleotide composition is highly A+T biased. All protein‐coding genes use standard mitochondrial initiation codons. Secondary structure models of the two ribosomal RNA genes of C. quercus are similar to those proposed for other insects. All tRNAs have the classic clover‐leaf structure, except for the dihydrouridine (DHU) arm of trnS (AGN), which forms a simple loop. The presence of structural elements in the control region is also discussed, with an emphasis on the possible regulation of replication and/or transcription. Comparison with mitochondrial genomes of other aphid species shows their gene arrangements are conserved; however, the variety of repeat regions in species from a different aphid subfamily, Aphidinae, suggests that they resulted from independent evolutionary events.