bluuebunny/crossref_metadata_2025_split huggingface dataset:
Leverage, liquidity and IPO long‐run performance: evidence from Taiwan IPO markets
Authors: Chen Anlin , Chen Li‐Wei , Kao Lanfeng 
Published: February 2010

PurposeThe purpose of this paper is to examine the long‐run performance of initial public offerings (IPOs) in Taiwan with a five‐factor model on a calendar time basis.Design/methodology/approachBesides the Fama‐French three factors, the paper also incorporates leverage and liquidity into the factor model to measure IPO five‐year performance. The sample consists of 261 IPOs issued in Taiwan over‐the‐counter during 1991 and 2002. The actual data cover the period from January 1991 to December 2007.FindingsContrary to findings of previous studies on US IPO markets, the paper finds that Taiwan IPOs experience better long‐run performance than the market even after adjusting for the common factors in the capital markets.Originality/valueThis paper argues that survival rate of Taiwan IPOs would be the reason why Taiwan IPOs do not underperform in the long run.
Information technology implementation: evidence in Spanish SMEs
Authors: Pérez Estébanez Raquel , Urquía Grande Elena , Muñoz Colomina Clara 
Published: February 2010

PurposeThe purpose of this paper is to use empirical evidence to measure if the small and medium enterprises (SMEs) have adapted to information technologies (ITs) and analyse the extent of IT knowledge and interest in new international accounting standards as factors that align strategies and organizational culture towards continuous improvement.Design/methodology/approachThe empirical study acquires knowledge of the situation of SMEs in Spain and carries out an analysis of variables based on the results. Contingency tables have been developed to find out whether there are dependent‐effect relationships between the survey items.FindingsWhen analysing the sample by sectors, the paper finds that the manufacturing sector has a high level of short‐term IT implementation, using it to deal with accounting, fiscal and financial issues, while the services sector is using IT intensively and is also very interested in sophisticated IT. Moreover, research results reveal a trend towards continuous improvement of Spanish SMEs of all sizes in all sectors as the majority show considerable interest in international accounting standards.Research limitations/implicationsThe study has some limitations such as the way in which data are obtained, determining the type and number of questions and the fact that a majority of those responding to the survey are medium‐sized businesses. In addition, those answering are the accounting department managers, leading to a possible bias if the paper tries to extrapolate the results.Originality/valueThis paper provides new information for SMEs, public administrations and academics. The increasing interest in the subject can lead to additional research with causal relationships between IT implementation, SMEs strategy and financial results.
Rethinking MBA accounting module teaching, assessment and curriculum design
Authors: Tse Chin‐Bun 
Published: February 2010

PurposeThe purpose of this paper is to investigate Master of Business Administration (MBA) students' performance in handling alternative types of accounting questions in order to generate some insights for future MBA accounting module teaching and assessment design.Design/methodology/approachThe paper employs two approaches: first, statistical analysis is used on a large sample of MBA students' accounting modules results on two different types of questions. Second, common problems are identified from the assessments and summarized for analysis.FindingsThere is a statistically significant difference in performance between two types of assessment methods. The difference can be logically explained from analyzing the common problems identified in MBA students' accounting assessment scripts.Research limitations/implicationsThis paper provides only preliminary findings for the purpose of “rethinking” of future MBA accounting module design. Further work is required to investigate the impacts of MBA students' personal characteristics, e.g. year of working experience, first degree discipline, etc. on their accounting module performance.Practical implicationsThis paper provides some important practical insights that suggest that the current MBA accounting module design “may be” incorrect in terms of topic coverage, delivery schedule and expectation.Originality/valueThe paper will initiate a new debate on how future MBA accounting modules should be, and how to teach and assess it.
Nitrate leaching from cut grassland as affected by the substitution of slurry with nitrogen mineral fertilizer on two soil types
Authors: Schröder J. J. , Assinck F. B. T. , Uenk D. , Velthof G. L. 
Published: February 2010

AbstractA field experiment was conducted to find out whether there is any difference in risk of N leaching to groundwater when cattle slurry and/or mineral fertilizer‐N was applied to cut grassland. The experiment was carried out over two consecutive years on two sites (one with a relatively wet sandy soil and one with a relatively dry sandy soil). Treatments were mineral fertilizer‐N at annual rates of 0–510 kg N ha−1 year−1 and combinations of sod‐injected cattle slurry (85, 170, 250 and 335 kg N ha−1 year−1) and mineral fertilizer‐N (289, 238, 190 and 139 kg N ha−1 year−1). Yield responses indicated that in the short run, 0·44–0·88 (average 0·60) of the slurry‐N was as available as mineral fertilizer‐N. The total N input from mineral fertilizer and slurry was a worse predictor of nitrate leaching ( 0·11) than the N surplus (i.e. the difference between total N input and harvested N) ( 0·60). The effective N surplus, based on the difference between the summed inputs of the plant‐available N and harvested N, proved to be the best indicator of leaching ( 0·86). Annual N application rates of up to 340 kg plant‐available N ha−1 complied with the target nitrate concentration in groundwater of 11·3 mg N L−1 set by the European Union in both years on the wet sandy soil, whereas on the dry sandy soil none of the treatments did.
Effect of humic substances on nutrient uptake by herbage and on production and nutritive value of herbage from sown grass pastures
Authors: Verlinden G. , Coussens T. , De Vliegher A. , Baert G. , Haesaert G. 
Published: February 2010

AbstractThe effect of humic substances on the nutrient uptake, herbage production and nutritive value of herbage from sown grass pastures was studied in six field experiments. Commercial humic substances were applied in combination with mineral fertilizer or slurry, either as a solution (HF liquid; 8·3 kg humic substances ha−1) or incorporated into the mineral fertilizer (HF incorporated; 3·6 to 6·4 kg humic substances ha−1). A series of cuts, ranging from two to five cuts, was taken during the growing season. The general response in herbage production to application of humic substances was an increase in herbage mass of dry matter (DM) at the first cut although this was only significant in two experiments for the HF incorporated treatment. Total herbage production of DM over the growing season, however, was similar for treatments with or without application of humic substances. The overall effect of HF incorporated and HF liquid on the herbage mass of DM at the first cut across the experiments was calculated using a meta‐analysis technique and it was shown that there was a significant proportional increase of 0·14 (P < 0·05) with the HF incorporated treatment and a non‐significant increase of 0·08 with the HF liquid treatment compared to the control treatment. The nutritive value of the herbage at the first cut was similar across all treatments. In general nitrogen, phosphorus and potassium uptake at the first grass cut was higher after application of humic substances but only in one experiment was this increase statistically significant.
Niche saturation reveals resource partitioning among consumers
Authors: Northfield Tobin D. , Snyder Gretchen B. , Ives Anthony R. , Snyder William E. 
Published: February 2010

Ecology Letters (2010) 13: 338–348AbstractMore diverse communities of consumers typically use more resources, which often is attributed to resource partitioning. However, experimentally demonstrating this role of resource partitioning in diverse communities has been difficult. We used an experimental response‐surface design, varying intra‐ and interspecific consumer densities, to compare patterns of resource exploitation between simple and diverse communities of aphid predators. With increasing density, each single consumer species rapidly plateaued in its ability to extract more resources. This suggests intraspecific competition for a subset of the resource pool, a hallmark of resource partitioning. In contrast, more diverse‐predator communities achieved greater overall resource depletion. By statistically fitting mechanistic models to the data, we demonstrated that resource partitioning rather than facilitation provides the better explanation for the observed differences in resource use between simple and diverse communities. This model‐fitting approach also allowed us to quantify overlap in resource use by different consumer species.
A structured and dynamic framework to advance traits‐based theory and prediction in ecology
Authors: Webb Colleen T. , Hoeting Jennifer A. , Ames Gregory M. , Pyne Matthew I. , LeRoy Poff N. 
Published: February 2010

Ecology Letters (2010) 13: 267–283AbstractPredicting changes in community composition and ecosystem function in a rapidly changing world is a major research challenge in ecology. Traits‐based approaches have elicited much recent interest, yet individual studies are not advancing a more general, predictive ecology. Significant progress will be facilitated by adopting a coherent theoretical framework comprised of three elements: an underlying trait distribution, a performance filter defining the fitness of traits in different environments, and a dynamic projection of the performance filter along some environmental gradient. This framework allows changes in the trait distribution and associated modifications to community composition or ecosystem function to be predicted across time or space. The structure and dynamics of the performance filter specify two key criteria by which we judge appropriate quantitative methods for testing traits‐based hypotheses. Bayesian multilevel models, dynamical systems models and hybrid approaches meet both these criteria and have the potential to meaningfully advance traits‐based ecology.
Production of pharmaceutical‐grade recombinant aprotinin and a monoclonal antibody product using plant‐based transient expression systems
Authors: Pogue Gregory P. , Vojdani Fakhrieh , Palmer Kenneth E. , Hiatt Ernie , Hume Steve , Phelps Jim , Long Lori , Bohorova Natasha , Kim Do , Pauly Michael , Velasco Jesus , Whaley Kevin , Zeitlin Larry , Garger Stephen J. , White Earl , Bai Yun , Haydon Hugh , Bratcher Barry 
Published: February 2010

SummaryPlants have been proposed as an attractive alternative for pharmaceutical protein production to current mammalian or microbial cell‐based systems. Eukaryotic protein processing coupled with reduced production costs and low risk for mammalian pathogen contamination and other impurities have led many to predict that agricultural systems may offer the next wave for pharmaceutical product production. However, for this to become a reality, the quality of products produced at a relevant scale must equal or exceed the predetermined release criteria of identity, purity, potency and safety as required by pharmaceutical regulatory agencies. In this article, the ability of transient plant virus expression systems to produce a wide range of products at high purity and activity is reviewed. The production of different recombinant proteins is described along with comparisons with established standards, including high purity, specific activity and promising preclinical outcomes. Adaptation of transient plant virus systems to large‐scale manufacturing formats required development of virus particle and Agrobacterium inoculation methods. One transient plant system case study illustrates the properties of greenhouse and field‐produced recombinant aprotinin compared with an US Food and Drug Administration‐approved pharmaceutical product and found them to be highly comparable in all properties evaluated. A second transient plant system case study demonstrates a fully functional monoclonal antibody conforming to release specifications. In conclusion, the production capacity of large quantities of recombinant protein offered by transient plant expression systems, coupled with robust downstream purification approaches, offers a promising solution to recombinant protein production that compares favourably to cell‐based systems in scale, cost and quality.
The production of hemagglutinin‐based virus‐like particles in plants: a rapid, efficient and safe response to pandemic influenza
Authors: D’Aoust Marc‐André , Couture Manon M.‐J. , Charland Nathalie , Trépanier Sonia , Landry Nathalie , Ors Frédéric , Vézina Louis‐P. 
Published: February 2010

SummaryDuring the last decade, the spectre of an influenza pandemic of avian origin has led to a revision of national and global pandemic preparedness plans and has stressed the need for more efficient influenza vaccines and manufacturing practices. The 2009 A/H1N1 (swine flu) outbreak has further emphasized the necessity to develop new solutions for pandemic influenza vaccines. Influenza virus‐like particles (VLPs)—non‐infectious particles resembling the influenza virus—represent a promising alternative to inactivated and split‐influenza virions as antigens, and they have shown uniqueness by inducing a potent immune response through both humoral and cellular components of the immune system. Our group has developed a plant‐based transient influenza VLP manufacturing platform capable of producing influenza VLPs with unprecedented speed. Influenza VLP expression and purification technologies were brought to large‐scale production of GMP‐grade material, and pre‐clinical studies have demonstrated that low doses of purified, plant‐produced influenza VLPs induce a strong and broad immune response in mice and ferrets. This review positions the recent developments towards the successful production of influenza VLPs in plants, including the production of VLPs from other human viruses and other forms of influenza antigens. The platform developed for large‐scale production of VLPs is also presented along with an assessment of the speed of the platform to produce the first experimental vaccine lots from the identification of a new influenza strain.
Nutritional status of children with coeliac disease
Authors: Aurangzeb B , Leach ST , Lemberg DA , Day AS 
Published: February 2010

AbstractAims:  The main aim of this study was to assess the nutritional status of children with newly diagnosed Coeliac disease (CD)with comparison to matched controls. A further aim was to assess relationships between presentation patterns and nutrition in childhood CD.Methods:  The nutritional status of newly diagnosed CD was assessed by anthropometry, Bioelectrical Impedance and serum leptin levels, and contrasted to age and gender matched controls.Results:  Twenty‐five children with CD (mean age of 8.2 ± 4.5 years) and 25 control children (mean age 8.1 ± 4.4.) were enrolled. Thirteen (52%) children with CD had gastrointestinal symptoms with 14 having a family history of CD. At presentation 8.7% were wasted, 4.2% were stunted and 20.8% overweight, although none were obese. Mean height and weight for age, other nutritional parameters and serum leptin did not differ between the groups. Serum leptin correlated with BMI in both groups.Conclusions:  Children with CD more commonly present with atypical symptoms than with classical features. Variations in nutrition (under to overnutrition) may be seen at diagnosis, without relationship to the presence of symptoms. Leptin levels were not altered specifically in the setting of CD. Nutritional assessment remains important in the assessment and management of CD in children.
Measuring spin of a supermassive black hole at the Galactic centre — implications for a unique spin
Authors: Kato Y. , Miyoshi M. , Takahashi R. , Negoro H. , Matsumoto R. 
Published: February 2010

Abstract
We determine the spin of a supermassive black hole in the context of disc-seismology by comparing newly detected quasi-periodic oscillations (QPOs) of radio emission in the Galactic centre, Sagittarius A* (Sgr A*), as well as infrared and X-ray emissions with those of the Galactic black holes. We find that the spin parameters of black holes in Sgr A* and in Galactic X-ray sources have a unique value of ≈0.44 which is smaller than the generally accepted value for supermassive black holes, suggesting evidence for the angular momentum extraction of black holes during the growth of supermassive black holes. Our results demonstrate that the spin parameter approaches the equilibrium value where spin-up via accretion is balanced by spin-down via the Blandford–Znajek mechanism regardless of its initial spin. We anticipate that measuring the spin of black holes by using QPOs will open a new window for exploring the evolution of black holes in the Universe.
New Models and Global Stability Charts to Avoid Principal Instabilities and Constraints in Throughfeed Centerless Grinding
Authors: Barrenetxea D. , Álvarez J. , Marquínez J. I. , Madariaga J. , Gallego I. , Perelló I. Muguerza 
Published: February 2010

AbstractThis paper presents new simulation models and global stability charts that have been developed to analyze the principal instabilities and constraints involved in the throughfeed centerless grinding process. In addition to a frequency domain stability analysis of the three characteristic instabilities of the process (geometric lobing, chatter and spinning), new models have been developed and implemented to analyze the other main restrictions, namely, process power, temperature and burning power, roughness, and final part geometrical tolerance due to machine compliance. As a result, new global stability charts have been devised where instabilities are plotted against different productivity rates by combining the two principal variables in the throughfeed process: regulating wheel speed and feed angle. The use of such charts has led to the development of new optimization strategies for throughfeed operation mode and their implementation in a web based SET-UP ASSISTANT software tool developed to improve machining accuracy and productivity in centerless grinding.
Molecular Epidemiology ofCampylobacter jejuniin a Geographically Isolated Country with a Uniquely Structured Poultry Industry
Authors: Müllner Petra , Collins-Emerson Julie M. , Midwinter Anne C. , Carter Philip , Spencer Simon E. F. , van der Logt Peter , Hathaway Steve , French Nigel P. 
Published: February 2010

ABSTRACTIn New Zealand the number of campylobacteriosis notifications increased markedly between 2000 and 2007. Notably, this country's poultry supply is different than that of many developed countries as the fresh and frozen poultry available at retail are exclusively of domestic origin. To examine the possible link between human cases and poultry, a sentinel surveillance site was established to study the molecular epidemiology ofCampylobacter jejuniover a 3-year period from 2005 to 2008 using multilocus sequence typing. Studies showed that 60.1 to 81.4% of retail poultry carcasses from the major suppliers were contaminated withC. jejuni. Differences were detected in the probability and level of contamination and the relative frequency of genotypes for individual poultry suppliers and humans. Some carcasses were contaminated with isolates belonging to more than one sequence type (ST), and there was evidence of both ubiquitous and supplier-associated strains, an epidemiological pattern not recognized yet in other countries. The common poultry STs were also common in human clinical cases, providing evidence that poultry is a major contributor to human infection. Both internationally rare genotypes, such as ST-3069 and ST-474, and common genotypes, such as ST-45 and ST-48, were identified in this study. The dominant human sequence type in New Zealand, ST-474, was found almost exclusively in isolates from one poultry supplier, which provided evidence thatC. jejunihas a distinctive molecular epidemiology in this country. These results may be due in part to New Zealand's geographical isolation and its uniquely structured poultry industry.
Polyphasic Analyses of Methanogenic Archaeal Communities in Agricultural Biogas Plants
Authors: Nettmann E. , Bergmann I. , Pramschüfer S. , Mundt K. , Plogsties V. , Herrmann C. , Klocke M. 
Published: February 2010

ABSTRACTKnowledge of the microbial consortia participating in the generation of biogas, especially in methane formation, is still limited. To overcome this limitation, the methanogenic archaeal communities in six full-scale biogas plants supplied with different liquid manures and renewable raw materials as substrates were analyzed by a polyphasic approach. Fluorescencein situhybridization (FISH) was carried out to quantify the methanogenicArchaeain the reactor samples. In addition, quantitative real-time PCR (Q-PCR) was used to support and complete the FISH analysis. Five of the six biogas reactors were dominated by hydrogenotrophicMethanomicrobiales. The average values were between 60 to 63% of archaeal cell counts (FISH) and 61 to 99% of archaeal 16S rRNA gene copies (Q-PCR). Within this order,Methanoculleuswas found to be the predominant genus as determined by amplified rRNA gene restriction analysis. The aceticlastic familyMethanosaetaceaewas determined to be the dominant methanogenic group in only one biogas reactor, with average values for Q-PCR and FISH between 64% and 72%. Additionally, in three biogas reactors hitherto uncharacterized but potentially methanogenic species were detected. They showed closest accordance with nucleotide sequences of the hitherto unclassified CA-11 (85%) and ARC-I (98%) clusters. These results point to hydrogenotrophic methanogenesis as a predominant pathway for methane synthesis in five of the six analyzed biogas plants. In addition, a correlation between the absence ofMethanosaetaceaein the biogas reactors and high concentrations of total ammonia (sum of NH3and NH4+) was observed.