bluuebunny/crossref_metadata_2025_split huggingface dataset:
Auditing service providers: supporting auditors in cross-organizational settings
Authors: Bachlechner Daniel , Thalmann Stefan , Manhart Markus 
Published: April 2014

Purpose– The purpose of this paper is to shed light on the particular information needs of external auditors performing information technology (IT) audits at service providers in cross-organizational settings and to promote a software-based approach towards their satisfaction. The approach is intended to supplement the manual approaches currently adopted by auditors to procure information in such settings.Design/methodology/approach– The authors analyzed data collected by means of a series of 16 interviews and four think-aloud sessions with experienced professionals.Findings– Information procurement is perceived as tedious by auditors and largely relies on repeat interviews and perusal of documents. Given the growing complexity of cross-organizational settings, manual approaches to information procurement are reaching their limits. A considerable portion of the information required is often stored by service providers using software that is inaccessible to auditors. The authors argue that a software-based approach providing an interface for auditors to access relevant information held by such software presents an avenue worth exploring.Practical implications– The authors outline how the information stored by service providers using software can be made accessible with reasonable effort. Complementing manual approaches to information procurement with an audit interface would reduce workload and increase quality.Originality/value– The concept of an audit interface represents a novel and promising approach to meeting the information needs of auditors performing IT audits in cross-organizational settings more effectively. Both auditors and service providers would benefit from its implementation.
The attitudes of accountants towards corporate environmental disclosure (CED) in Libya
Authors: Saleh Mohamad Ahmad Nassr 
Published: April 2014

Purpose– The purpose of this paper is to complement the literature reviews on corporate environmental disclosure (CED) with special focus on the developing countries. The paper focuses on the attitudes of accountants towards CED in Libya.Design/methodology/approach– A desk-based research method, using a classification framework of two categories, has been applied in this study. These two categories are the methodologies used to capture empirical data and the results of studies.Findings– The results of this study indicate that almost all previous studies related to the attitudes of accountants towards CED in Libya utilised the two-dimensional analysis, which combines a questionnaire with content analysis. This afforded a better understanding of the picture than that provided by the questionnaire alone. Moreover, the results indicate that most such studies show that whilst the accountants have positive attitudes towards CED, progress is limited, with a low level of CED practices.Originality/value– Reviews of attitudes of accountants towards CED in different parts of the world are always welcome and are arguably somewhat very limited in developing countries in general and in Libya in particular. This paper provides a foundation for future research and development in the area of CED.
The impact of financial ratios on the financial performance of a chemical company
Authors: Borhan Halimahton , Naina Mohamed Rozita , Azmi Nurnafisah 
Published: April 2014

Purpose– The purpose of this paper is to examine the impact of financial ratios on the financial performance of a chemical company: LyondellBasell Industries (LYB). Some selected ratios: current ratio (CR) and quick ratio (QR) represent the liquidity ratios, debt ratio (DR) and debt equity ratio (DTER) represent the leverage ratios, while operating profit margin (OPM) and net profit margin (NPM) represent the profitability ratios. LYB faced financial problems after its merger and the financial performance of the company shrank to negative due to the world financial crisis. However, this company has bounced back after a year and is now the world's third largest chemical company based on revenue.Design/methodology/approach– The financial ratios were measured from 2004 to 2011, quarterly. A multiple regression model has been used and secondary data has been analyzed.Findings– The results shows that CR, QR, DR and NPM have a positive relationship while DTER and OPM have a negative relationship with the company's financial performance. Among the six ratios, CR, DR and NPM show the highest significant impact on the company's performance.Originality/value– This research paper contributed the result of the impact of financial ratios on the financial performance of a chemical company as the previous studies with this focus are hard to find and some of the sources are not specifically related to the topic.
Heterogeneity in plant–soil feedbacks and resident population dynamics affect mutual invasibility
Authors: Burns Jean H. , Brandt Angela J. 
Published: April 2014

Summary

Understanding the mechanisms governing coexistence is a central goal in ecology and has implications for conserving and restoring communities, yet the high diversity in many plant communities is difficult to explain. Theory suggests that plant–soil feedbacks (PSF) can lead to frequency‐dependent coexistence by suppressing conspecifics more than heterospecifics, potentially helping to explain high‐diversity plant communities. In addition, species‐specific population dynamics, including the rate at which individuals are replaced in a population or population turnover rate, may influence coexistence outcomes.

We have created a rigorous test of the coexistence predictions of theory by generating a soil heterogeneity experiment in the field and testing for mutual invasibility by establishing resident populations, then experimentally invading them. Experimental tests of mutual invasibility can demonstrate coexistence because, if species are able to invade one another's populations when at low density, they should exhibit long‐term coexistence. We use pairs of congeners in this experiment that coexist at small spatial scales, sometimes within cm, at our field site.

We demonstrate that invader individuals established better in congener's soils than in conspecific soils, consistent with plant–soil feedback mediated coexistence. This effect was often mediated by competition with established resident plants.

Further, we show that soil heterogeneity interacted with the population turnover rate of the resident population to influence invasibility (P < 0.10), consistent with the theoretical prediction that a plant's population dynamics will interact with heterogeneity to influence coexistence.

Synthesis. Plant–soil feedbacks (PSF) can in theory lead to frequency‐dependent coexistence, and reciprocally, negative feedback effects in glasshouse experiments are often consistent with this prediction. We provide the first field test of mutual invasibility structured by PSF, demonstrating that PSF can lead to coexistence when they create a patchy, or heterogeneous, soil environment. This work suggests that understanding the influence of PSF on diversity necessitates understanding the spatial scale at which soil heterogeneity emerges in the field. Thus, high diversity might be maintained in plant communities by heterogeneity created by plants' influence on the soil, and this outcome depends strongly on population dynamics.
Englishness Politicised?: Unpicking the Normative Implications of the McKay Commission
Authors: Kenny Michael 
Published: April 2014

Research Highlights and Abstract This article Analyses a major shift in elite-political perceptions of the national identity of the English and current debates on Englishness. Is the first major evaluation of the arguments and implications of the McKay Commission. Gives a distinctive overview of academic and political debates about Englishness which assesses both sociological and political-science contributions and data, and argues the case for their better integration. Provides an original assessment of the implications of debates about Englishness for constitutional debates about the UK and normative arguments about national representation within the UK legislature This article draws attention to signs of an emerging consensus within British politics about the significance of recent shifts in the national identity favoured by the English. It focuses on the nature and assumptions of this emergent perspective, and critically evaluates the prevalent understanding of the ‘politicisation’ of Englishness and the different kinds of constitutional and normative argument that have become prominent in response to the resurgence of this form of identity. Drawing upon a bevy of recent social-scientific studies of the qualitative dimensions of Englishness, I make the case for a different, interpretive approach to ‘politicisation’, which reflects a richer and broader understanding of the causes and implications of the renewal of English nationhood. The article then explores the findings and underpinning arguments of one particular expression of this new consensus about the politicisation of English identity—the report published by the McKay Commission in March 2013. Attention is drawn to the particular blend of arguments that undergird its proposals for reform in relation to the West Lothian issue. Tensions between some of its main normative claims are, it is suggested, symptomatic of a deeper set of dilemmas facing the UK policy community.
The arbitrariness and normativity of social conventions
Authors: Al‐Amoudi Ismael , Latsis John 
Published: April 2014

AbstractThis paper investigates a puzzling feature of social conventions: the fact that they are both arbitrary and normative. We examine how this tension is addressed in sociological accounts of conventional phenomena. Traditional approaches tend to generate either synchronic accounts that fail to consider the arbitrariness of conventions, or diachronic accounts that miss central aspects of their normativity. As a remedy, we propose a processual conception that considers conventions as both the outcome and material cause of much human activity. This conceptualization, which borrows from the économie des conventions as well as critical realism, provides a novel perspective on how conventions are nested and defined, and on how they are established, maintained and challenged.
A Randomized, Controlled Pragmatic Trial of Telephonic Medication Therapy Management to Reduce Hospitalization in Home Health Patients
Authors: Zillich Alan J. , Snyder Margie E. , Frail Caitlin K. , Lewis Julie L. , Deshotels Donny , Dunham Patrick , Jaynes Heather A. , Sutherland Jason M. 
Published: April 2014

ObjectiveTo evaluate the effectiveness of a telephonic medication therapy management (MTM) service on reducing hospitalizations among home health patients.SettingForty randomly selected, geographically diverse home health care centers in the United States.DesignTwo‐stage, randomized, controlled trial with 60‐day follow‐up. All Medicare‐ insured home health care patients were eligible to participate. Twenty‐eight consecutive patients within each care center were recruited and randomized to usual care or MTM intervention. The MTM intervention consisted of the following: (1) initial phone call by a pharmacy technician to verify active medications; (2) pharmacist‐provided medication regimen review by telephone; and (3) follow‐up pharmacist phone calls at day seven and as needed for 30 days. The primary outcome was 60‐day all‐cause hospitalization.Data CollectionData were collected from in‐home nursing assessments using the OASIS‐C. Multivariate logistic regression modeled the effect of the MTM intervention on the probability of hospitalization while adjusting for patients’ baseline risk of hospitalization, number of medications taken daily, and other OASIS‐C data elements.Principal FindingsA total of 895 patients (intervention n = 415, control n = 480) were block‐randomized to the intervention or usual care. There was no significant difference in the 60‐day probability of hospitalization between the MTM intervention and control groups (Adjusted OR: 1.26, 95 percent CI: 0.89–1.77, p = .19). For patients within the lowest baseline risk quartile (n = 232), the intervention group was three times more likely to remain out of the hospital at 60 days (Adjusted OR: 3.79, 95 percent CI: 1.35–10.57, p = .01) compared to the usual care group.ConclusionsThis MTM intervention may not be effective for all home health patients; however, for those patients with the lowest‐risk profile, the MTM intervention prevented patients from being hospitalized at 60 days.
The Role of Index Trading in Price Formation in the Grains and Oilseeds Markets
Authors: Gilbert Christopher L. , Pfuderer Simone 
Published: April 2014

AbstractWe use both Granger‐causality and instrumental variables (IV) methods to examine the impact of index fund positions on price returns for the main US grains and oilseed futures markets. Our analysis supports earlier conclusions that Granger‐causal impacts are generally not discernible. However, market microstructure theory suggests trading impacts should be instantaneous. IV‐based tests for contemporaneous causality provide stronger evidence of price impact. We find even stronger evidence that changes in index positions can help predict future changes in aggregate commodity price indices. This result suggests that changes in index investment are in part driven by information which predicts commodity price changes over the coming months.
Characteristics of patients who leave the emergency department without being seen: The first report in China
Authors: Liu Sihuan , Nie Hu , Huang Wenxia , Liu Xiang , Luo Li , Lau Wayne Bond , Cao Yu 
Published: April 2014

AbstractObjectiveThe incidence of patients who leave without being seen (LWBS) by a doctor in the ED in China has not been reported. The purpose of this study is to identify the prevalence and characteristics of the LWBS patient population as well as predictors of LWBS in the ED of a tertiary hospital of China.MethodsWe conducted a retrospective cohort study of all ED patients from November 2011 to October 2012 in our hospital. Patient age, sex, nationality, time of day, day of week and month of patient presentation, mode of arrival, and triage category were examined as potential predictors of LWBS. Multivariate logistic regression was performed to identify independent predictors of LWBS patients.ResultsThe prevalence of LWBS patients was 10.7%. LWBS patients were nearly equally divided between men and women (52.8% men, 47.2% women). The average age of LWBS patients was significantly younger than non‐LWBS patients (P < 0.001). The majority of LWBS patients (82.2%) arrived on foot, and very few LWBS patients (0.3%) were non‐Chinese. The majority of LWBS patients (94.6%) were assigned to Emergency Severity Index level 3 or 4. Independent predictors of LWBS included paediatric age, lower triage acuity, arrival on foot, time of the day, day of the week and month of presentation.ConclusionsIndependent LWBS predictors include paediatric patients arriving on foot in the evening with lower acuity problems. Potential risk management strategies should be implemented to decrease or eliminate the LWBS population by improving communication and providing increased comfort measures.
Satisfaction with emergency department service among non‐English‐speaking background patients
Authors: Mahmoud Ibrahim , Hou Xiang‐Yu , Chu Kevin , Clark Michele , Eley Rob 
Published: April 2014

AbstractObjectiveThe present study aims to investigate non‐English‐speaking background (NESB) patients' satisfaction with hospital ED service and compare it with that of English‐speaking background (ESB) patients.MethodsA cross‐sectional survey was conducted at the ED of an adult tertiary referral hospital in Queensland, Australia. Patients assigned an Australasian Triage Scale score of 3, 4 or 5 were surveyed in the ED, before and after their ED service. Pearson χ2‐test and multivariate logistic regression analyses were performed to examine the differences between the ESB and NESB groups in terms of patient‐reported satisfaction.ResultsIn total, 828 patients participated in the present study. Although the overall satisfaction with the service was high – 95.1% (ESB) and 90.5% (NESB) – the NESB patients who did not use an interpreter were less satisfied with their ED service than the ESB patients (odds ratio 0.5, 95% confidence interval 0.3–0.8, P = 0.013). The promptness of service received the lowest satisfaction rates (ESB 85.4% [82.4–88.0], NESB 74.5% [68.5–79.7], P < 0.001), whereas courtesy and friendliness received the highest satisfaction rates (ESB 98.8 [97.6–99.4], NESB 97.0 [93.9–98.5], P = 0.063). All participants reported the promptness of service (33.5%), quality and professional care (18.5%) and communication (17.6%) as the most important elements of ED service.ConclusionThe NESB patients were significantly less satisfied than the ESB patients with the ED service. Use of an interpreter improved the NESB patients' level of satisfaction. Further research is required to examine what NESB patients' expectations of ED service are.
Understanding emergency department staff needs and perceptions in the provision of palliative care
Authors: Shearer Freya M , Rogers Ian R , Monterosso Leanne , Ross‐Adjie Gail , Rogers Jeremy R 
Published: April 2014

AbstractObjectiveThe primary aim of the present study was to investigate Australian ED staff perspectives and needs regarding palliative care provision. Secondary aims were to assess staff views about death and dying, and their awareness of common causes of death in Australia, particularly those where a palliative care approach is appropriate.MethodsAll medical and nursing staff working in a private ED in Perth, Western Australia, were asked to complete a combined quantitative and qualitative survey. The survey tool uses a combination of Likert‐type scales and open‐ended questions. Descriptive statistics and intergroup comparisons were made for all quantifiable variables, whereas formal content analysis was used for text responses.ResultsSurveys were returned by 22 doctors and 44 nurses, with most reporting only working knowledge of palliative care but clinical proficiency in symptom control. Confidence in palliative care provision was lower among nursing than medical staff but educational needs were similar. Cancer diagnoses were consistently overestimated, and dementia and COPD underestimated, as the most common causes of death. Only six of 63 (9.5%) of respondents identified the correct top five causes of death.ConclusionsOur study suggests that although ED staff expressed confidence regarding symptom management in palliative care, they lacked understanding of the patients in whom a palliative approach could be applied and sought further education in areas, such as end‐of‐life communication and ethical issues. ED specific training and clinical interventions in palliative care provision would seem to be needed and justified.
Review article: Shock Index for prediction of critical bleeding post‐trauma: A systematic review
Authors: Olaussen Alexander , Blackburn Todd , Mitra Biswadev , Fitzgerald Mark 
Published: April 2014

AbstractEarly diagnosis of haemorrhagic shock (HS) might be difficult because of compensatory mechanisms. Clinical scoring systems aimed at predicting transfusion needs might assist in early identification of patients with HS. The Shock Index (SI) – defined as heart rate divided by systolic BP – has been proposed as a simple tool to identify patients with HS. This systematic review discusses the SI's utility post‐trauma in predicting critical bleeding (CB). We searched the databases MEDLINE, Embase, CINAHL, Cochrane Library, Scopus and PubMed from their commencement to 1 September 2013. Studies that described an association with SI and CB, defined as at least 4 units of packed red blood cells (pRBC) or whole blood within 24 h, were included. Of the 351 located articles identified by the initial search strategy, five met inclusion criteria. One study pertained to the pre‐hospital setting, one to the military, two to the in‐hospital setting, and one included analysis of both pre‐hospital and in‐hospital values. The majority of papers assessed predictive properties of the SI in ≥10 units pRBC in the first 24 h. The most frequently suggested optimal SI cut‐off was ≥0.9. An association between higher SI and bleeding was demonstrated in all studies. The SI is a readily available tool and may be useful in predicting CB on arrival to hospital. The evaluation of improved utility of the SI by performing and recording at earlier time‐points, including the pre‐hospital phase, is indicated.
Semi‐subsistence Farms and Alternative Food Supply Chains
Authors: Gorton Matthew , Salvioni Cristina , Hubbard Carmen 
Published: April 2014

SummaryThe engagement of small farms, including semi‐subsistence farms (SSFs), in short/direct food supply chains varies significantly across EU Member States (MSs). It is far more prevalent in Southern EU MSs and in some New Member States (NMSs), such as Poland and Romania, than in North‐West Europe. Farmers' markets, the most prevalent form of short/direct food supply chains, are most successful where they target ‘ethically concerned’ consumers and those for whom direct relationships with producers are considered as the main guarantee of quality. Such consumers are typically middle‐class urban residents, so that successful farmers' markets are often located some distance from the point of production. Engagement with geographical indication schemes e.g. Protected Designation of Origin and Protected Geographical Indication labels also varies significantly between MSs. In some MSs, for example, Romania, despite the importance of the small‐farm sector, the number of protected designations is negligible, and this is unlikely to change soon. In some cases, particularly in Italy, the involvement in quality schemes has led to farmers receiving a significantly higher share of the final retail price. Generally, however, protected designations have had most impact in safeguarding products with pre‐existing widespread prestige, rather than serving as a mechanism for creating it.
Networking, Small Farms and EU Rural Development Policy
Authors: Peters Rob , Gregory Michael 
Published: April 2014

SummaryThe European Network for Rural Development and National Rural Networks form part of the EU policy framework. They engage different stakeholder groups to promote knowledge development, cooperation and exchange. To date, small farm issues have been considered mainly within the context of thematic analyses, such as environmental services and short supply chains. The 2014–20 Common Agricultural Policy will offer Member States with many small farms the possibility of developing sustainable ‘pathways of development’ for farming communities. Under Pillar I there will be a simplified, optional, direct payments regime for small farms. In the rural development programmes, possible ways to support small farms include restructuring and modernisation, tackling generational renewal, measures for food chain integration and other revenue generation opportunities. Environmental priorities can also be tailored towards small farmers, such as methods for collective nature conservation services. Involving farmers in decision‐making processes promotes local commitment to development actions and support is tailored to local need. The challenge for EU rural networking activities therefore, will be to improve links between small farmers and the administrations to ensure that benefits are realised. Effective knowledge transfer between stakeholders will be further developed through increased use of social media whilst traditional networking tools will continue to be needed.