bluuebunny/crossref_metadata_2025_split huggingface dataset:
A Cross-Cultural Study of the Influence of Country of Origin, Justice, Power Distance, and Gender on Ethical Decision Making
Authors: Curtis Mary B. , Conover Teresa L. , Chui Lawrence C. 
Published: January 2012

ABSTRACT
This study examines the impact of national culture on ethical decision making. We theorize and test a mediation model where country of origin influences perceptions of justice and power distance, which in turn influence behavioral intentions in regard to ethical dilemmas.
Our sample includes accounting students from four countries: China, Japan, Mexico, and the U.S. We find that country of origin, justice perceptions, power distance perception, and gender are all related to ethical decision making. We investigate these relationships with two different ethical scenarios, and find that these relationships differ between the two contexts. Additionally, power distance and justice partially mediate the relationship between country of origin and ethical decision making. We find that gender is significantly related to ethical decision making in one of the two scenarios, and explore gender differences in all of the measured constructs across countries.
Finally, we contrast the various measures of justice, power distance, and agreement with behavioral intentions in the two ethical scenarios between countries. We find that the two eastern countries (China and Japan) and the two western countries (U.S. and Mexico) demonstrate expected East-West patterns in power distance. However, this East-versus-West pattern is not supported when considering between-country differences in justice, agreement with the layoff decision, and agreement with whistleblowing.
The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany
Authors: Liao Qing , Sellhorn Thorsten , Skaife Hollis A. 
Published: January 2012

ABSTRACT
Beginning in 2005, the EU began requiring consolidated financial reports of publicly traded firms to be prepared in accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of financial information across EU Member States. While some expect IFRS reporting to increase the comparability of financial information across the EU, others argue that comparability is unlikely because IFRS implementation will vary conditional on national institutions and culture. We investigate the cross-country comparability of IFRS earnings and book values of French and German firms because these two EU states have well-developed equity markets and use the same currency, while having social-economic and cultural differences that can affect managers' IFRS implementation choices. Our results indicate that French and German IFRS earnings and book values are comparable in the year subsequent to IFRS adoption, but become less comparable in the years that follow. We document differences in accounting estimates, recognition of special items, and other equity reserves between French and German firms that help explain the decrease in comparability over time. Our study adds to the growing literature on the financial statement effects of mandatory IFRS reporting, and points to possible reasons for a sustained lack of cross-country comparability of financial information under a common accounting regime.
JEL Classifications: G12, G14, G38, K22, M41, M42, M48
Voluntary IFRS Adoption, Analyst Coverage, and Information Quality: International Evidence
Authors: Kim Jeong-Bon , Shi Haina 
Published: January 2012

ABSTRACT
This study investigates whether and how a firm's voluntary adoption of International Financial Reporting Standards (IFRS) affects financial analysts' decisions to follow the firm, and improves the information environment, as reflected in the precision of the analysts' information set. First, this study finds that firms with voluntary IFRS adoptions attract more analysts than non-adopter firms. Second, it finds that the added disclosure via IFRS adoption contributes to the better precision of the analyst information set. Third, this study finds that the improved precision of total analyst information is attributed to not only an increase in the precision of public information common to all analysts, but also an increase in the precision of private information that is idiosyncratic to a particular analyst. This finding suggests a complementary relation with respect to the effect of IFRS adoption on the quality of public and private information. Finally, further analysis reveals that analyst coverage also improves the precision of information. Specifically, this study provides evidence suggesting that voluntary IFRS adoption is associated with more precise public (common) information, while analyst coverage is associated with more precise private (idiosyncratic) information.
Metabolic and respiratory derangements associated with death in cold-stunned Kemp's ridley turtles (Lepidochelys kempii): 32 cases (2005–2009)
Authors: Keller Krista A. , Innis Charles J. , Tlusty Michael F. , Kennedy Adam E. , Bean Sarah B. , Cavin Julie M. , Merigo Constance 
Published: January 2012

Abstract
Objective—To assess selected clinicopathologic variables at hospital admission (day 1) for cold-stunned Kemp's ridley turtles (Lepidochelys kempii) that died during the first 3 days after admission (nonsurvivors) and turtles that survived (survivors) and to determine the percentage change of each variable from day 1 to day of death (nonsurvivors) or to day 2 or 3 of hospitalization (survivors).
Design—Retrospective case-control study.
Animals—64 stranded, cold-stunned Kemp's ridley turtles hospitalized from October 2005 through December 2009.
Procedures—Blood gas, pH, Hct, and selected biochemical values in blood samples determined on day 1 and day of death (nonsurvivors; n = 32) or day 2 or 3 of hospitalization (survivors; 32) were obtained from medical records. For each variable, initial values and percentage changes (from initial values to values at the day of death or day 2 or 3 of hospitalization) were compared between survivors and nonsurvivors.
Results—Compared with blood analysis findings for survivors, nonsurvivors initially had significantly higher potassium concentration and Pco2 and significantly lower Po2, pH, and bicarbonate concentration than did survivors. For the first 2 or 3 days of hospitalization, percentage changes in potassium, lactate, and ionized calcium concentrations were significantly higher and percentage changes in pH and plasma glucose and bicarbonate concentrations were significantly lower in nonsurvivors.
Conclusions and Clinical Relevance—At hospital admission, cold-stunned Kemp's ridley turtles were affected by metabolic and respiratory derangements; severe derangements were associated with death. Evaluation of blood gas, pH, Hct, and selected clinicopathologic variables provided useful clinical and prognostic information during rehabilitation of cold-stunned Kemp's ridley turtles.
Biomass and Net Primary Productivity in three different Aged Butea Forest Ecosystems in Western India, Rajasthan
Authors: Nirmal Kumar J.I. , Sajish P.R. , Kumar R.N. , Patel K. 
Published: January 2012

The study was conducted to estimate the biomass and net primary productivity of different age grouped (5, 10 and 15-year-old) Butea monosperma forest ecosystems in western India , Rajasthan (located between 23º49′ to 25º28′N latitudes and 73º0′ to 75º49′E longitudes) from June 2007 to May 2008. The vegetation biomass, forest floor biomass, tree litter fall and net primary productivity (NPP) of trees and shrubs were estimated and it was found that the tree biomass and net primary productivity increased with increasing age of the forest stand, whereas the herb biomass and net primary productivity decreased significantly (P<0.01) with increase in the forest age. The biomass of trees increased with age from 183.7±3.21 to 298.3±3.57 t ha-1 while shrub biomass ranged from 4.9±1.61 to 6.3±1.38 t ha-1 and the herb biomass fluctuated from 1.7±1.64 to 2.1±1.81. The tree layer NPP varied from 17.2 to 29.3 t ha-1 year-1 whereas the NPP of the shrub layer was 0.88 to 1.6 t ha-1 year-1. The productivity of the herb layer fluctuated from 2.3 to 3.1 t ha-1 year-1. All values of biomass and NPP of trees, shrubs and herbs were low in 5-year-old, moderate in 10-year-old and high in 15-year-old forest stands. The total forest biomass increased from 190.7 t ha-1 in the 5-year-old to 306.3 t ha-1 15-year-old forest and net primary productivity from 21.1 t ha-1 year-1 in the 5-year-old to 33.2 t ha-1 year-1 in the 15-year-old forest. DOI: http://dx.doi.org/10.3126/on.v9i1.5736
Mammalian Diversity of Degraded Forest Habitats around Assam University Campus, Cachar, Assam, India, with Notes on Conservation Status
Authors: Mazumdar K. , Soud R. , Gupta A. 
Published: January 2012

Barak valley in South Assam remains poorly investigated in terms of faunal diversity, especially mammals. This paper inventories 19 species of mammals belonging to 14 families in the degraded forests of Assam University Campus, Silchar, Assam and those maintained by the tea gardens of this area. Of these, three are in the IUCN endangered (EN) and two in vulnerable (VU) categories. The threats faced and conservation priorities are also discussed. DOI: http://dx.doi.org/10.3126/on.v9i1.5742
Why Do German and U.S. Reactions to the Financial Crisis Differ?
Authors: Silvia Stephen J. 
Published: January 2012

Among the many striking developments that arose out of the 2008-2009financial crisis and the subsequent EURO crisis has been the policy divergencebetween the United States and Germany. Typically, the two countrieshave broadly similar preferences regarding economic policy. To besure, this is not the first time that Germany and the U.S. have failed to seeeye to eye on economic matters,1 but the recent gap in perception andpolicy does warrant attention because it has been unusually large. Unlikethe famous quarrels between Jimmy Carter and Helmut Schmidt in the1970s,2 personality does not seem to play a role in this case. What thendoes explain the gulf?
De la gestión local a la gobernanza global: actores e interacciones multiniveles en la gestión del agua en la ciudad de México
Authors: Valdovinos Joyce 
Published: January 2012

The provision of water services has traditionally been considered a responsibility of the state. During the late 1980s, the private sector emerged as a key actor in the provision of public services. Mexico City was no exception to this trend and public authorities awarded service contracts to four private consortia in 1993. Through consideration of this case study, two main questions arise: First, why do public authorities establish partnerships with the private sector? Second, what are the implications of these partnerships for water governance? This article focuses, on the one hand, on the conceptual debate of water as a public and/or private good, while identifying new trends and strategies carried out by private operators. On the other hand, it analyzes the role of the state and its relationships with other actors through a governance model characterized by partnerships and multilevel networks.Spanish
La provisión del servicio del agua ha sido tradicionalmente considerada como una responsabilidad del Estado. A finales de la década de 1980, el sector privado emerge como un actor clave en el suministro de servicios públicos. La ciudad de México no escapa a esta tendencia y en 1993 las autoridades públicas firman contratos de servicios con cuatro consorcios privados. A través de este estudio de caso, dos preguntas son planteadas: ¿Por qué las autoridades públicas establecen partenariados con el sector privado? ¿Cuáles son las implicaciones de dichos partenariados en la gobernanza del agua? Este artículo aborda por una parte, el debate conceptual del agua como bien público y/o privado, identificando nuevas tendencias y estrategias de los operadores privados. Por otra parte, se analizan el rol y las relaciones del Estado con otros actores a través de un modelo de gobernanza, definido en términos de partenariados y redes multi-niveles.French
Les services de l'eau ont été traditionnellement considérés comme une responsabilité de l'État. À la fin des années 1980, le secteur privé est apparu comme un acteur clé dans la fourniture de certains services publics. La ville de Mexico n'a pas échappé à cette tendance et en 1993, les autorités publiques ont signé des contrats de services avec quatre consortiums privés. À travers cette étude de cas, nous nous interrogerons sur deux aspects : pourquoi les autorités publiques établissentelles des partenariats avec le secteur privé ? Quelles sont les implications de ces partenariats sur la gouvernance de l'eau ? Cet article s'intéresse, d'une part, au débat conceptuel sur l'eau en tant que bien public et/ou privé, en identifiant les tendances nouvelles et les stratégies menées par les opérateurs privés. D'autre part y sont analysés le rôle de l'État et ses relations avec d'autres acteurs à travers un modèle de gouvernance, défini en termes de partenariats, et des réseaux multi-niveaux.
Book Reviews
Authors: Moody Paul , Macías Zapata Gabriel Aarón 
Published: January 2012

T. Winther. (2008). The impact of electricity: Development, desires and dilemmas. New York: Berghahn Books
Review by Paul MoodyE. Velásquez, E. Léonard, O. Hoff mann, & M.F. Prêvot-Schapira (Coords.). (2009). El istmo mexicano: una región inasequible. Estado, poderes locales y dinámicas espaciales (siglos XVI-XIX). México: Publicaciones de la Casa Chata-CIESAS - IRD.
Reseña por Gabriel Aarón Macías Zapata
La perception de la RSE par les clients : quels enjeux pour la « stakeholder marketing theory »?
Authors: Binninger Anne-Sophie , Robert Isabelle 
Published: January 2012

Résumé Alors que les pratiques managériales de la responsabilité sociale des entreprises (RSE) s’institutionnalisent et se généralisent, le consommateur est aujourd’hui la cible de nombreuses actions RSE. L’objet de notre article est de mieux appréhender la perception de la RSE par les consommateurs dans une perspective globale et un contexte de crise. Les résultats de cette étude conduisent à proposer des pistes de réflexion sur les nouveaux enjeux qui s’offrent à la fonction marketing, nous inscrivant dans le courant de la « stakeholder marketing theory ».
Changement et institutionnalisation des systèmes de contrôle de gestion : proposition d'un cadre d'analyse institutionnel enrichi
Authors: Boitier Marie , Rivière Anne 
Published: January 2012

Résumé Cet article élabore un cadre d’analyse des systèmes de contrôle de gestion (SCG), fondé sur une théorie néo-institutionnelle (TNI) enrichie par un rapprochement avec des théories complémentaires. Ce cadre permet de mettre en évidence la manière dont les SCG constituent à la fois des vecteurs et des objets d’institutionnalisation, inscrits dans des processus dynamiques de structuration récursifs multi-niveaux. Il nuance également le déterminisme institutionnel en soulignant la capacité de « l’acteur désencastré » à jouer sur la diversité des formes de rationalités, à se positionner par rapport aux discours structurant les SCG et à tirer parti de son pouvoir au sein d’un champ institutionnel.
Les mutations du métier de pharmacien titulaire : le cas d'officines de centre commercial
Authors: Reyes Grégory 
Published: January 2012

Résumé L’officine française est en plein bouleversement. Le secteur d’activité subit d’importantes mutations avec des conséquences négatives sur la rentabilité des officines. Dans un tel contexte certaines officines réagissent en tentant d’optimiser leur organisation et en développant des techniques de management officinal. Cela se traduit par des évolutions notables du métier de pharmacien titulaire d’officine. Ce travail propose une analyse sur ce métier en mobilisant les trois sens du concept : le métier individuel, le métier entreprise et le métier sectoriel. L’étude porte plus particulièrement sur les officines de centres commerciaux très sensibles aux évolutions actuelles du secteur. Les résultats mettent en lumière de nouvelles compétences sur lesquelles le pharmacien semble s’appuyer pour faire face aux évolutions du secteur.
Les écosystèmes d'affaires : une nouvelle forme d'organisation en réseau ?
Authors: Daidj Nabyla 
Published: January 2012

Résumé L’objectif de cet article est de clarifier théoriquement le concept d’écosystème d’affaires. Il est fondé sur une réflexion sur les formes d’organisation en réseau localisées et plus généralement sur les réseaux inter-organisationnels. Nous analyserons l’évolution de ces différentes formes jusqu’à l’émergence des écosystèmes d’affaires dans les années 2000. Plusieurs modèles (district, cluster, réseau de valeur et écosystème d’affaire) sont présentés et comparés. Existe-t-il une convergence (ou des analogies) entre ces systèmes d’organisation ? Peut-on considérer l’écosystème d’affaires comme un réseau « original » avec des caractéristiques spécifiques ? Est-il réellement une « nouvelle » forme d’organisation ?
Victor Segalen et les explorateurs du Tibet : le « pays au-delà » et la crise du paysage
Authors: Thévoz Samuel 
Published: January 2012

Quoiqu’il en ait longé la frontière par deux fois à l’occasion de ses voyages en Chine et ait caressé le projet d’une exploration, Victor Segalen n’a jamais pénétré au Tibet. Toutefois, dans Équipée et Thibet , le paysage tibétain, à une période où voyage et paysage ne vont plus de soi, devient une figure obsédante de son œuvre et s’intègre dans son « esthétique du Divers ». Quel est, dès lors, ce paradoxal « Pays Autre à connaître » qu’il donne à lire ? Le présent article propose d’éclairer cette question en montrant comment les récits des explorateurs au Tibet non seulement innervent son œuvre « tibétaine », mais encore nourrissent son regard critique sur le voyage et sa réflexion philosophique sur le paysage. Tirant parti de cette enquête intertextuelle où est portée au jour la réappropriation de représentations et de savoirs inédits, l’article interroge plus largement l’originalité et la valeur interculturelles du Tibet de Segalen et son inscription dans l’espace littéraire francophone.
CHARACTERISTICS OF PATIENTS HOSPITALIZED WITH 2009 H1N1 INFLUENZA IN A TERTIARY CARE HOSPITAL IN SOUTHERN SAUDI ARABIA
Authors: Agha Adnan , Alrawi Abdul Qader , Bella Abdelhaleem , AlAyed Mohammed  S. 
Published: January 2012

Background Pandemic influenza A (H1N1) virus emerged and spread globally in the spring of 2009. We describe the clinical features of the patients who were hospitalized with 2009 H1N1 influenza July 2009 to June 2010 in a tertiary care hospital in Khamis Mushyt, Saudi Arabia. We analyzed the clinical and laboratory variables in order to determine predictors of poor outcome Methods We performed a prospective study in all patients who were hospitalized for at least 48 hours and with a positive test for 2009 H1N1 virus through RT-PCR(real time polymerase chain reaction). Their epidemiological, clinical, biochemical characteristics were collected and the hospital course of the patients with eventual outcome (discharge or death) was observed. We applied a logistic regression analysis to determine the best predictor of death.
Successful treatment with eltrombopag in avoiding splenectomy for patients with chronic refractory immune thrombocytopenia
Authors: Khalafallah Alhossain A. , Rahman Zafreen , Ogden Kath , Hannan Terry 
Published: January 2012

Background: Chronic immune thrombocytopenia (ITP) is a condition associated with significant morbidity; however the management options are often unsatisfactory with a portion of patients exhibiting a refractory-relapsing disease path despite various lines of treatment including splenectomy. As a Thrombopoietin receptor agonist, eltrombopag (GlaxoSmithKline, Australia) provides a novel treatment option for patients with refractory disease. We describe the outcomes of four patients with chronic ITP, who were treated with eltrombopag as a single agent. Methods: Four Caucasian patients with chronic refractory ITP (2 males; 2 females) were enrolled in this study with a mean age of 48 years (range, 39–59). All patients were non-splenectomised and were refractory to several lines of treatment including steroids, intravenous immunogobulin, vincristine, and azathioprine, one patient has also received rituximab (a monoclonal antibody that binds the CD20 antigen expressed by B-lymphocytes). All patients were treated with oral eltrombopag (50-75 mg) for a median period of 12 months (range, 9-16). Results: After a median follow up of 20 months (range, 11-34), platelet counts recovered to normal levels in two patients. One recovered a normal platelet count after 13 months, the other 34 months of completion of treatment with eltrombopag. No additional immune suppressive therapy was required. The other two patients also discontinued Eltromboapag at 27 and 11 months after achievement of satisfactory platelet counts above 30/nL without any bleeding complications. Other forms of immune therapy were also ceased in these two cases. None of the four patients required splenectomy. Conclusion: The clinical outcomes in this small cohort of patients suggests that Eltrombapag may have a role to play in the long term control of chronic ITP with avoiding splenectomy and long term immunosuppressive therapy. The beneficial outcomes in our patients led to a sustained elevation in platelets with no adverse effects noted when used for relatively longer periods than previously reported. It is worth noting that spontaneous remission does occur with ITP and is the most likely cause for the favourable outcome with eltrombopag therapy. However, if Eltrombapag is able to reduce the need for splenectomy in patients with chronic ITP then a distinct quality of care outcome can be achieved by avoiding the recognised short- and long-term complications of splenectomy. Randomised controlled trials with long-term follow up are warranted.