bluuebunny/crossref_metadata_2025_split huggingface dataset:
CSR Communication Intensity in Chinese and Indian Multinational Companies
Authors: Lattemann Christoph , Fetscherin Marc , Alon Ilan , Li Shaomin , Schneider Anna‐Maria 
Published: July 2009

ABSTRACTManuscript Type: EmpiricalResearch Question/Issue: Why do firms in China, which has a higher level of economic development, communicate less CSR than firms in India? We use a model that includes country‐, industry‐, and firm‐level factors to predict CSR communications intensity, a proxy for CSR activities.Research Findings/Insights: Using data on 68 of the largest multinational companies in China and India, our study shows that Indian firms communicate more CSR primarily due to a more rule‐based, as opposed to relation‐based, governance environment. Firms in the manufacturing industry tend to communicate more CSR. Firm‐level characteristics such as size, duality of CEO and board chairperson, and percentage of external members on the board also have a significant influence on CSR communications.Theoretical/Academic Implications: The main theoretical contribution of our study is to bring a three‐level perspective, relying not only on firm‐ and industry‐specific factors, but also on the governance environment, to the study of firms' CSR behavior. We show that the national governance environment dominates the national income level in affecting CSR communications intensity. We demonstrate that the macro institutional environment in a country strongly affects firm CSR behavior. Our findings suggest that CSR should be studied by considering multilevel antecedents.Practitioner/Policy Implications: Our study suggests that in order to improve the CSR of firms, policy makers in India and China must first try to improve public governance at the national level. Executives doing business with Chinese and Indian companies need to better understand the contrasting governance and their effects on the CSR practices in each country. For the international community and those concerned about product safety and other social issues related to China and India, our findings suggest that improvement will not be immediate since the governance environment changes relatively slowly.
The Determinants of Auditor Switching from the Perspective of Corporate Governance in China
Authors: Lin Z. Jun , Liu Ming 
Published: July 2009

ABSTRACTManuscript Type: EmpiricalResearch Question/Issue: This paper reports on the association between the internal corporate governance mechanism of firms and their auditor switching types in the Chinese context. Two types of auditor switching – namely switching to a larger auditor or switching to a smaller auditor – are identified and examined.Research Findings/Insights: Controlling shareholders have the incentive to seek opaqueness gains. The empirical results demonstrate that to realize opaqueness gains, firms with weaker corporate governance generally are more likely to switch to a smaller auditor rather than to a larger one.Theoretical/Academic Implications: The empirical results demonstrate that firm‐specific corporate governance devices will affect a firm's auditor switching decision. An effective corporate governance mechanism may inhibit the controlling shareholder from switching to a smaller auditor to exploit the minority shareholders. The emerging economies are usually featured with concentrated ownership and insufficient legal protection of minority shareholders. Compared with prior studies, this paper generates findings more applicable to the emerging economies.Practitioner/Policy Implications: This study may facilitate market regulators and participants to maintain close monitoring of the structural arrangement of corporate governance of the listed firms, the independent auditing process and the credibility of financial reporting in an emerging market like China. The findings also suggest that in order to bolster the confidence of the market participants, the Chinese government should promote the reform of the corporate governance system and enforce effective regulations, in particular on firms' auditor switches.
Board Structure and Firm Performance: Evidence from India's Top Companies
Authors: Jackling Beverley , Johl Shireenjit 
Published: July 2009

ABSTRACTManuscript Type: EmpiricalResearch Question/Issue: This paper investigates the relationship between internal governance structures and financial performance of Indian companies. The effectiveness of boards of directors, including board composition, board size, and aspects of board leadership including duality and board busyness are addressed in the Indian context using two theories of corporate governance: agency theory and resource dependency theory.Research Findings/Insights: The study used a sample of top Indian companies taking into account the endogeneity of the relationships among corporate governance, corporate performance, and corporate capital structure. The study provides some support for aspects of agency theory as a greater proportion of outside directors on boards were associated with improved firm performance. The notion of separating leadership roles in a manner consistent with agency theory was not supported. For instance, the notion that powerful CEOs (duality role, CEO being the promoter, and CEO being the only board manager) have a detrimental effect on performance was not supported. There was some support for resource dependency theory. The findings suggest that larger board size has a positive impact on performance thus supporting the view that greater exposure to the external environment improves access to various resources and thus positively impacts on performance. The study however failed to support the resource dependency theory in terms of the association between frequency of board meetings and performance. Similarly the results showed that outside directors with multiple appointments appeared to have a negative effect on performance, suggesting that “busyness” did not add value in terms of networks and enhancement of resource accessibility.Theoretical/Academic Implications: The two theories of corporate governance, namely agency and resource dependence theory, were each only partially supported, by the findings of this study. The findings add further to the view that no single theory explains the nexus between corporate governance and performance.Practitioner/Policy Implications: This study demonstrates that corporate governance measures utilized in developed economies related to boards of directors have some synergies and relevance to emerging economies, such as India. However, the nature of business structures in India, for example the large number of family businesses, may limit the generalizability of the findings and signals the need for further investigation of these businesses. The evidence related to multiple appointments of directors suggests that there may be support for restricting the number of directorships held by any one individual in emerging economies, given that the “busyness” of directors was negatively associated with firm performance.
Optimal Tax Policy, Market Imperfections, and Environmental Externalities in a Dynamic Optimizing Macro Model
Authors: CHANG JUIN‐JEN , CHEN JHY‐HWA , SHIEH JHY‐YUAN , LAI CHING‐CHONG 
Published: July 2009

AbstractThis paper develops a dynamic real business cycle model that highlights pollution externalities (on welfare and production) and market imperfections and uses it to determine the socially optimal tax policy that encompasses labor income, capital income, and emission taxes. We show that the optimal tax on capital and labor income only addresses the production inefficiency (and is time‐invariant), while the tax on the environmental externalities affects both the production inefficiency and the environmental spillovers (and is time‐varying). More interestingly, the socially optimal emission tax will be characterized by a Keynesian‐like stabilizer that is designed to mitigate business cycle fluctuations, i.e., that will stimulate the economy with a lower emission tax during recessions. In a positive analysis, we show that the beneficial effects arising from pollution taxation will become larger the greater is the degree of the firms’ monopoly power. In addition, a triple dividend in terms of improving environmental quality and increasing employment and firms’ profit can be simultaneously realized if the environmental production externality is more significant and if the elasticity of intertemporal substitution in consumption is relatively small.
Surfactants, skin cleansing protagonists
Authors: Corazza M , Lauriola MM , Zappaterra M , Bianchi A , Virgili A 
Published: July 2009

AbstractThe correct choice of cosmetic products and cleansers is very important to improve skin hydration, to provide moisturizing benefits and to minimize cutaneous damage caused by surfactants. In fact, surfactants may damage protein structures and solubilize lipids. Soaps, defined as the alkali salts of fatty acids, are the oldest surfactants and are quite aggressive. Syndets (synthetic detergents) vary in composition and surfactant types (anionic, cationic, amphotheric, non‐ionic). These new skin cleansing products also contain preservatives, fragrances, and sometimes emollients, humectants and skin nutrients. We present a revision of the literature and discuss recent findings regarding skin cleansers.
Fructan oligomers in Poa ampla
Authors: CHATTERTON N. J. , HARRISON P. A. 
Published: July 2009

SUMMARYIon exchange chromatography of water extracts was used to classify the fructans in leaves of 40 temperate dicots and 110 temperate grass species. Of the 150 species studied, only Poa ampla (Merrill) contained a single β‐2,6 linked fructan series. All other species grown at 10/5°C day/night temperatures (16 h day) contained some β‐1,2 linked oligofructans, even when the major fructan series was β‐2,6 linked. Leaves of P. ampla plants grown at 15/10°C day/night temperatures contained some β‐1,2 linked fructans and rafnnose in addition to the dominant β‐2,6 series, but did not contain significant amounts of 1‐kestose or bifurcose (1&6‐kestotetraose). Leaves of Poa arctica R.Br. and Poa bulbosa L. contained significant amounts of rafnnose and various β‐1,2 linked oligomers but no 1‐kestose. In vivo synthesis of 6‐kestose in leaves of P. ampla grown at 10/5°C proceeds in the absence of significant amounts of either 1‐kestose or bifurcose. Thus P. ampla probably has a specific 6‐SST (6‐sucrose‐sucrosefructosyl transferase) and might provide a ready source of β‐2,6 linked grass fructan.
Structural diversity of fructan in relation to the taxonomy of the Poaceae
Authors: BONNETT G. D. , SIMS I. M. , SIMPSON R. J. , CAIRNS A. J. 
Published: July 2009

summaryTo test the hypothesis that fructan structure can be used as a taxonomic character for the Poaceae we examined the accumulation of the linear, β‐2,6‐linked fructan series with a terminal glucose residue within the tribes Aveneae and Poeae. Only Dactylis glomerata L. (Poeae) has been shown to contain this series, making it unique among fructan structures and a potential taxonomic marker. To this end, 13 members of the tribes Aveneae and Poeae were surveyed for the presence of this fructan series by comparing extracts of water‐soluble carbohydrate by TLC with an extract of D. glomerata. The fructans of four species were similar to those of D. glomerata, as determined by TLC. Further comparison by anion‐exchange chromatography and linkage analysis demonstrated that Phalaris aquatica L., Puccinellia stricta (Hook, f.) C. H. Blom and Holcus lanatus L. contained a linear, β‐2,6‐linked series of fructan with a terminal glucose residue but that Lagurus ovatus L., although containing predominantly β‐2,6‐linked fructan was composed of more than one series of fructan, one with a terminal glucose residue and one with an internal glucose residue. A linear β‐2,6‐linked series of fructans with a terminal glucose residue was the dominant fructan accumulated by some species of genera belonging to both the Aveneae (Phalaris and Holcus) and the Poeae (Dactylis and Puccinellia). As both of these tribes also contain genera that accumulate fructans with an internal glucose residue, e.g. Avena and Lagurus (Aveneae) and Lolium (Poeae), structure of fructan cannot be used to distinguish these tribes. Review of the literature, however, showed that it is possible to separate the supertribes Triticodae and Poodae on the basis of the structure of the fructan that they accumulate.
Purification and substrate specificity of an extracellular fructanhydrolase from Lactobacillus paracasei ssp. paracasei P 4134
Authors: MÜLLER M. , SEYFARTH W. 
Published: July 2009

SUMMARYA novel extracellular fructanhydrolase was isolated from the culture filtrate of Lactobacillus paracasei ssp. paracasei P4134 grown on a mineral medium supplemented with fructan extracted from Timothy (Phleum pratense L.) as the only carbon source. The enzyme was purified by a combination of ammonium sulphate precipitation, affinity chromatography, preparative isoelectric focusing and anion‐exchange chromatography. As a result of these procedures, the specific enzyme activity increased 93‐fold, with a final yield of 28.4%. The substrate‐specific activities against different fructan types were determined by incubating the enzyme fractions with fructan extracted from Timothy (predominantly β‐2,6 fructosyl‐fructose linkages), inulin from Dahlia tubers (mostly β‐2,l fructosyl‐fructose linkages) and sucrose. The purified enzyme catalysed the hydrolysis of β‐2,6‐Hnked fructan more rapidly than the β‐2,l linkages of inulin. Additionally, the enzyme showed low ability to hydrolyse sucrose. Fructose was the main product of the degradation of Timothy fructan and inulin, indicating a high exohydrolytic activity of the enzyme. It is proposed that the fructan‐degrading enzyme from L. paracasei ssp. paracasei P 4134 is a β‐d‐fructan‐fructohydrolase (EC 3.2.1.80). The enzyme preparation showed a single protein band in sodium dodecyl sulphate‐polyacrylamide gel electrophoresis with a mobility corresponding to molecular weight of c. 42 kDa. It was concluded that only one molecular weight of fructan‐degrading enzyme exists in L. paracasei ssp. paracasei P 4134.
VGLUT1 and VGAT are sorted to the same population of synaptic vesicles in subsets of cortical axon terminals
Authors: Fattorini Giorgia , Verderio Claudia , Melone Marcello , Giovedì Silvia , Benfenati Fabio , Matteoli Michela , Conti Fiorenzo 
Published: July 2009

AbstractGlutamate and GABA mediate most of the excitatory and inhibitory synaptic transmission; they are taken up and accumulated in synaptic vesicles by specific vesicular transporters named VGLUT1‐3 and VGAT, respectively. Recent studies show that VGLUT2 and VGLUT3 are co‐expressed with VGAT. Because of the relevance this information has for our understanding of synaptic physiology and plasticity, we investigated whether VGLUT1 and VGAT are co‐expressed in rat cortical neurons. In cortical cultures and layer V cortical terminals we observed a population of terminals expressing VGLUT1 and VGAT. Post‐embedding immunogold studies showed that VGLUT1+/VGAT+ terminals formed both symmetric and asymmetric synapses. Triple‐labeling studies revealed GABAergic synapses expressing VGLUT1 and glutamatergic synapses expressing VGAT. Immunoisolation studies showed that anti‐VGAT immunoisolated vesicles contained VGLUT1 and anti‐VGLUT1 immunoisolated vesicles contained VGAT. Finally, vesicles containing VGAT resident in glutamatergic terminals undergo active recycling. In conclusion, we demonstrate that in neocortex VGLUT1 and VGAT are co‐expressed in a subset of axon terminals forming both symmetric and asymmetric synapses, that VGLUT1 and VGAT are sorted to the same vesicles and that vesicles at synapses expressing the vesicular heterotransporter participate in the exo‐endocytotic cycle.
Fractalkine‐induced activation of the phosphatidylinositol‐3 kinase pathway attentuates microglial activation in vivo and in vitro
Authors: Lyons Anthony , Lynch Aileen M. , Downer Eric J. , Hanley Riona , O’Sullivan Joan B. , Smith Andrew , Lynch Marina A. 
Published: July 2009

AbstractSeveral neurodegenerative disorders are associated with evidence of inflammation, one feature of which is increased activation of microglia, the most likely cellular source of inflammatory cytokines like interleukin‐1β. It is now recognized that interaction of microglia with other cells contributes to maintenance of microglia in a quiescent state and the complementary distribution of the chemokine, fractalkine (CX3CL1) on neurons and its receptor (CX3CR1) on microglia, suggests that this interaction may play a role in modulating microglial activation. Here we demonstrate that both soluble and membrane‐bound fractalkine attenuate lipopolysaccharide‐induced microglial activation in vitro. We also show that fractalkine expression is reduced in the brain of aged rats and this is accompanied by an age‐related increase in microglial activation. Treatment of aged rats with fractalkine attenuates the age‐related increase in microglial activation and the evidence indicates that fractalkine‐induced activation of the phosphatidylinositol‐3 kinase pathway is required to maintain microglia in a quiescent state both in vivo and in vitro.
The Role of Socioregional Factors in Moderating Genetic Influences on Early Adolescent Behavior Problems and Alcohol Use
Authors: Dick Danielle M. , Bernard Matthew , Aliev Fazil , Viken Richard , Pulkkinen Lea , Kaprio Jaakko , Rose Richard J. 
Published: July 2009

Background:  Twin and family studies have demonstrated that adolescent alcohol use and behavior problems are influenced by a combination of genetic and environmental factors. More recently, studies have begun to investigate how genetic and environmental influences may interact, with efforts underway to identify specific environmental variables that moderate the expression of genetic predispositions. Previously, we have reported that community‐level factors, including urban/rural residency, migration rates, and prevalence of young adults, moderate the importance of genetic effects on alcohol use in late adolescence (ages 16 to 18). Here, we extend these findings to test for moderating effects of these socioregional factors on alcohol use and behavior problems assessed in a younger sample of adolescent Finnish twins.Methods:  Using data from the population‐based Finnish twin study, FinnTwin12, biometric twin models were fit to data on >1,400 twin pairs to examine the significance of each of the socioregional moderating variables on alcohol use measured at age 14, and behavior problems, measured at age 12.Results:  We find no evidence of a moderating role of these socioregional variables on alcohol use; however, there was significant moderation of genetic influences on behavior problems, with effects limited to girls. Genetic influences assumed greater importance in urban settings, communities with greater migration, and communities with a higher percentage of slightly older adolescents.Conclusions:  The moderation effects observed on behavior problems in early adolescence paralleled the effects found on alcohol use late in adolescence in an independent sample, providing further support for the idea that behavior problems may represent an earlier manifestation of the predisposition to subsequent alcohol problems. Our findings also support the growing body of evidence suggesting that females may be more susceptible to a variety of environmental influences than males.
Cardiovascular disease on hemodialysis: Predictors of atherosclerosis and survival
Authors: BALSAM Ahmed , EL KOSSI Mohsen M. , LORD Robert , EL NAHAS A. Meguid 
Published: July 2009

AbstractCardiovascular disease (CVD) is the leading cause of mortality in hemodialysis (HD) patients. This could not be explained by the known traditional CVD risk factors. In this study, we attempted to elucidate the factors influencing atherosclerosis, as measured by carotid artery intima‐media thickness (IMT), in HD patients and their impact on cardiovascular mortality. A cohort of 50 patients started on HD was selected for this study. At baseline, IMT and the presence of atheromatous plaques were assessed. Plasma homocysteine (Hcy), malondialdehyde, total antioxidant capacity, von Willebrand factor, vitamins C, E, B6, B12, folate, and C‐reactive protein (CRP) were also measured. Patients were followed up for 2 years to determine the impact of IMT and associated markers on mortality using survival analysis as well as Cox proportional hazard. At baseline, 40% of the patients had IMT>0.8 mm. They were older, had higher CRP (P<0.001), and lower serum albumin (P=0.03). Intima‐media thickness >0.8 mm was associated with high calcium (risk ratio [RR]: 6.06; confidence interval [CI]: 0.75–12.25) and CRP (RR: 10.94 [CI: 2.56–46.74]). Fifteen patients (30%) died during the 2‐year follow‐up; the main cause of death was CVD (42%). The relative risk mortality was high with increased IMT (RR: 120.04 [CI: 4.18–3445.9]), Index of Coexistent Disease for CVD (RR: 4.04 [CI: 1.92–8.5]), and plasma Hcy (RR: 1.08 [CI: 1.02–1.13]). Markers of inflammation and increased serum calcium were significant predictors of increased carotid artery IMT. High IMT, Index of Coexistent Disease, and Hcy were associated with a high RR of all‐cause mortality among a cohort of HD patients.
Predictors of anemia in patients on hemodialysis
Authors: AASEBØ Willy , HARTMANN Anders , JENSSEN Trond 
Published: July 2009

AbstractEven though the use of erythropoietin and intravenous iron has improved the treatment of anemia in hemodialysis patients, a considerable proportion of these patients still have anemia. The aim of this study was to identify predictors of anemia in a hemodialysis population. In a single‐center hemodialysis unit, all patients were studied with blood tests and their medication recorded during a period of 22 months. Correlations with hemoglobin (Hb) were performed with a simple regression or a t test. Variables that reached 5% significance were entered in a multiple regression analysis. Selected variables were presented in quartiles with levels of Hb. Mean Hb was 11.3 g/dL, and 53 patients (40%) had Hb<11.0 g/dL. In the simple regression analysis Hb correlated positively with s‐iron, CHr, s‐albumin, and doses of sevelamer, and negatively with sedimentation rate (SR), ferritin, base excess, and doses of erythropoietin. In the multiple regression analysis erythrocytes SR was the only variable that remained significant. Elevated SR is the strongest predictor of anemia in hemodialysis patients receiving adequate treatment with erythropoietin and intravenous iron. Patients using high doses of sevelamer had higher Hb levels than patients using low doses.