bluuebunny/crossref_metadata_2025_split huggingface dataset:
Board of directors' governance challenges and earnings management
Authors: Epps Ruth W. , Ismail Tariq H. 
Published: October 2009

PurposeThe purpose of this paper is to examine the relationship between corporate governance and earnings management in US context and provide further insights on the effects of board of directors' characteristics on earnings management.Design/methodology/approachThe paper uses a sample of three groups of US firms; where firms with relatively high negative, firms with relatively high positive, and those with low levels of discretionary accruals in the year 2004 are examined. Descriptive statistics, univariate analysis, multivariate analysis, board of directors' characteristics, and possible relationships between corporate governance variables and earnings management proxy provide the basis for discussion.FindingsFirms with annually elected boards, small size boards, 100 percent independent nominating committees, and 100 percent independent compensation committees have more negative discretionary accruals. However, firms with 75‐90 percent independent board or firms with a board size of between nine and 12 have higher positive discretionary accruals.Research limitations/implicationsCertain board characteristics may be the important factors associated with constraining the propensity of managers to engage in earnings management.Practical implicationsResults are limited by the accuracy of the models applied to isolate discretionary accruals. Additionally, the direction diverse of discretionary accruals may differ with selecting a time series of three or more years as a base for the analysis.Originality/valueIn contrast to prior literature, where board composition is defined as an insiders‐ or outsiders‐controlled board, this paper classifies board composition into seven discrete categories, using the same seven categories employed by Institutional Shareholder Services in evaluating and assigning corporate governance quotient scores to firms. The paper's major contributions to the existing literature are its findings that income‐increasing and income‐decreasing discretionary accruals have a different relationship with corporate governance practices and its expansion of the scope of corporate governance from board independence and audit committee independence to other corporate governance characteristics. This paper provides evidence that supports US regulators' initiatives that stronger corporate governance mechanisms provide greater monitoring of the financial accounting process and may be the important factors in improving the integrity of financial reporting.
Demands, appraisal, coping and outcomes
Authors: Gardner Dianne , Fletcher Richard 
Published: October 2009

PurposeThe purpose of this paper is to investigate relationships among cognitive appraisal of work demands, coping, positive and negative affect, and job satisfaction using structural equation modeling (SEM). Gender differences are also examined.Design/methodology/approachA total of 659 registered veterinarians respond to a postal survey investigating appraisal, coping, and outcomes in the context of work‐related stressors. Veterinarians are selected as the study group due to the high reported rates of stress within the profession.FindingsThe hypothesized model is a good fit to the data. Patterns of appraisal and coping are evident which meant that a potentially stressful work demand could result in positive rather than negative outcomes. The more a demand is seen as a challenge the more use is made of task‐focused coping and the less use is made of avoidance, with higher levels of positive affect and job satisfaction. In contrast, threat appraisals are associated with more avoidance, more negative affect, and reduced job satisfaction.Research limitations/implicationsThe paper employs a cross‐sectional self‐report design from which it is not possible to infer causal relationships among variables. The sample comprises veterinarians employed within New Zealand and it remains to be seen whether the findings can be replicated in other groups and in other countries and cultures. Longitudinal research is needed to establish how patterns of appraisal and coping develop over time and the concurrent and lagged effects of work demands on outcomes.Practical implicationsDifferences exist in the ways in which individuals appraise and cope with work demands. Primary appraisal is an assessment of whether demands match the resources available to manage them. Appropriate management strategies may involve reducing demands, increasing resources, or increasing perceptions of resource availability and building effective coping strategies which are appropriate to the situation. Assessment of the causes and consequences of work demands is required and it is important to identify and build on aspects of work which are satisfying and rewarding.Originality/valueFew models of work relate stress and well‐being to date have considered how work demands can give rise to both positive and negative outcomes. This paper has explored how processes of appraisal and coping can have a significant impact on how demands are experienced. A strength of the study is that differences are not due to differences in measures between gender groups as measurement invariance is established. Differences are, therefore, due to actual differences amongst groups on the hypothesized relationships based on theory.
Organizational alignment
Authors: Quiros Isabel 
Published: October 2009

PurposeThe purpose of this paper is to propose a theoretical model for the in‐depth study of organizations, producing a framework which makes it possible to clarify many propositions and to specifically test the theory. In order to carry out this assignment, the paper has two sub‐objectives.Design/methodology/approachThe first one studies the adaptation of the internal culture‐structure variables as a way to determine the congruity of the components of the companies which form the real structure and to study the behavior that is expected from the people in the organization. The second sub‐aim is to analyze whether the partial adaptations of real structure mentioned above are orientated correctly towards the achievement of the strategic aims. Only a suitable design of the real structure which in turn enables the attainment of the aims raised by the strategy will give rise to the obtaining of a suitable level of efficiency.FindingsThe key contribution of the paper is to render operative in practical terms such a diffuse concept as is the alignment model.Originality/valueAlignment theory has been combined with configuration theory to detect the ideal cultural, structural, and strategic options and making the comparison with the real forms possible in order to analyze the possible deviations and to predict the level of efficiency.
Self‐serving attributions and burnout among service employees
Authors: Yagil Dana , Ben‐Zur Hasida 
Published: October 2009

PurposeThe purpose of this paper is to explore the role of self‐serving attributions by service providers in reaction to customers' perceived negative and positive behaviors.Design/methodology/approachQuestionnaires are completed by 398 service providers.FindingsThe hypotheses, supported by the results, are that service providers would make more external attributions of negative customer behaviors and more internal attributions of positive behaviors. However, the external attributions of negative behaviors are expected to be positively related to burnout because it conflicts with the organizational message regarding the customer's rights. Attributions are found to mediate the relationship between frequency of customers' behaviors and burnout. Empowerment is positively related to internal attributions of both positive and negative behaviors.Research limitations/implicationsThe study is conducted with a convenience sample and does not represent a broad spectrum of the service sector. Customers positive and negative behaviors are explored through respondents' self‐reports. Furthermore, the service encounters, namely a one‐time service interaction or a long‐term service relationship are not differentiated.Practical implicationsSelf‐serving attributions made by employees do not always accord to managerial policy. In order to minimize the conflict between the organizational notion of the customer's rights and service provider's self‐serving attributions, management must make a clear distinction between customer negative behaviors and service failure. While service providers should assume responsibility for correcting failures, they should not be blamed for customer negative behaviors. Furthermore, management should encourage the internal attribution of positive customer behaviors.Originality/valueWhile in most contexts the attribution of negative events externally is found to have a positive effect, the effect of such attribution in the service context is not obvious. The notion of the customer being always right suggests that in the case of a conflict, the service provider is wrong by default. Making external attributions of negative customer behaviors conflicts with organizational standards as well as creates a gap between the service provider's external behavior and his/her internal state. The research question addresses the mediating role of such attributions in the relationship of the frequency of customers' behaviors and service providers' burnout. In additon, to address this issue more fully, the scope of customer behavior beyond the adverse behaviors examined in previous studies is broaden.
Estimating population attributable risk for hepatitis C seroconversion in injecting drug users in Australia: implications for prevention policy and planning
Authors: Wand Handan , Spiegelman Donna , Law Matthew , Jalaludin Bin , Kaldor John , Maher Lisa 
Published: October 2009

ABSTRACTObjective  To determine risk factors and estimate their population‐level contribution to hepatitis C virus (HCV) burden.Methods  Established and potentially modifiable risk factors were estimated using partial population attributable risk (PARp) in a cohort of new injecting drug users (IDUs) in Sydney, Australia.Results  A total of 204 hepatitis C seronegative IDUs were recruited through street‐based outreach, methadone clinics and needle and syringe programmes (NSPs) and followed‐up at 3–6‐monthly intervals. A total of 61 HCV seroconversions were observed during the follow‐up [overall incidence rate of 45.8 per 100 person‐years (95% confidence interval: 35.6–58.8)]. Overall, five potentially modifiable risk factors (sharing needles/syringes, sharing other injecting equipment, assisted injecting, frequency of injection and not being in drug treatment) accounted for approximately 50% of HCV cases observed.Conclusion  While sharing needles/syringes or other injecting equipment were associated most strongly with increased risk of HCV infection, the PARp associated with these behaviours was relatively modest (12%) because they are relatively low‐prevalence behaviours. Our analyses suggest that more HCV infection could be avoided by changing more common, but less strongly associated behaviours such as assisted injecting or daily injecting. Results suggest that to have a very substantial effect on HCV, a range of risk factors need modifying. The most efficient use of scarce resources in reducing HCV infections will require complex balancing between the PAR for a given risk factor(s), the efficacy of interventions to actually modify the risk factor, and the cost of these interventions.
Smoker sensitivity to retail tobacco displays and quitting: a cohort study
Authors: Germain Daniella , McCarthy Molly , Wakefield Melanie 
Published: October 2009

ABSTRACTAims  To assess whether sensitivity to point of sale (POS) cigarette displays influences quitting behaviour.Design  Prospective cohort study.Setting  Victoria, Australia.Participants  A total of 222 adult smokers were surveyed at baseline in 2006 and followed‐up 18 months later.Measurements  Baseline sensitivity to POS displays, which included the frequency of ‘noticing displays’, ‘impulse purchasing behaviour’ and ‘deciding on brand based on POS displays’; smoking status at follow‐up.Findings  At follow‐up, 17.0% were no longer smokers. After adjusting for covariates, compared to those with low POS display sensitivity, smokers who had a medium or high level of sensitivity to POS displays were significantly less likely to have quit at follow‐up [odds ratio (OR) = 0.32, 95% confidence interval (CI) = 0.14–0.74; OR = 0.27, 95% CI = 0.08–0.91, respectively].Conclusions  The presence of cigarette pack displays in stores may make it more difficult for smokers to quit smoking successfully.
Alcohol consumption in homicide victims in the city of São Paulo
Authors: Andreuccetti Gabriel , De Carvalho Heráclito Barbosa , De Carvalho Ponce Júlio , De Carvalho Débora Gonçalves , Kahn Túlio , Muñoz Daniel Romero , Leyton Vilma 
Published: October 2009

ABSTRACTAims  To assess the association between alcohol use and victimization by homicide in individuals autopsied at the Institute of Legal Medicine in São Paulo, Brazil.Design  Cross‐sectional study.Setting  Excessive consumption of alcohol is a serious public health issue and a major factor in triggering violent situations, which suggests a strong association between alcohol ingestion and becoming a victim of homicide.Participants  Data from 2042 victims of homicides in 2005 were obtained from medical examiner reports.Measurements  The victim's gender, age, ethnicity and blood alcohol concentration (BAC) were collected. The method of death and homicide circumstances, as well as the date, time and place of death were also studied.Findings  Alcohol was detected in blood samples of 43% of the victims, and mean BAC levels were 1.55 ± 0.86 g/l. The prevalence of positive BAC levels was higher among men (44.1%) than women (26.6%), P < 0.01. Firearms caused most of the deaths (78.6%), and alcohol consumption was greater among victims of homicide by sharp weapons (P < 0.01). A greater proportion of victims with positive BAC were killed at weekends compared to weekdays (56.4 and 38.5%, respectively; P < 0.01), and the correlation between homicide rates and the average BAC for the central area of the city was positive (rs = 0.90; P < 0.01).Conclusions  These results highlight alcohol as a contributing factor for homicide victimization in the greatest urban center in South America, supporting public strategies and future research aiming to prevent homicides and violence related to alcohol consumption.
Systematic review: efficacy and safety of pancreatic enzyme supplements for exocrine pancreatic insufficiency
Authors: TAYLOR J. R. , GARDNER T. B. , WALJEE A. K. , DIMAGNO M. J. , SCHOENFELD P. S. 
Published: October 2009

SummaryBackground  Pancreatic enzyme supplements are standard therapy for fat malabsorption in patients with exocrine pancreatic insufficiency. The FDA determined that published data are insufficient to support the efficacy and safety of these agents.Aim  To determine if pancreatic enzyme supplements are: (i) superior to placebo for treating fat malabsorption and (ii) superior to other supplements based on randomized cross‐over trials.Methods  A computer‐assisted search of MEDLINE and EMBASE was performed to identify relevant studies. Data extraction on study design, improvement in coefficient of fat absorption, diarrhoea and adverse events using prespecified forms.Results  A total of 12 manuscripts met inclusion criteria. Most studies (10/12) compared pancreatic enzyme supplements that used different delivery systems, while using similar quantities of enzymes. These studies found no consistent difference in fat malabsorption or gastrointestinal symptoms between different active treatments. Two small placebo‐controlled trials (n = 65 patients) demonstrate that pancreatic enzyme supplements are superior to placebo for fat absorption. Data are inadequate to determine if pancreatic enzyme supplements lead to weight gain or improvement in diarrhoea.Conclusions  Based on data from randomized cross‐over trials, pancreatic enzyme supplements appear to improve fat malabsorption. No specific branded product or specific delivery system is superior for treatment of fat malabsorption in patients with exocrine pancreatic insufficiency.
Mutations in the fifth immunoglobulin‐like domain of kit are common and potentially sensitive to imatinib mesylate in feline mast cell tumours
Authors: Isotani Mayu , Yamada Osamu , Lachowicz Joshua L. , Tamura Kyoichi , Yagihara Hiroko , Fujino Yasuhito , Ono Kenichiro , Washizu Tsukimi , Bonkobara Makoto 
Published: October 2009

SummaryThe purpose of the current study was to investigate the mutation status ofKITin feline mast cell tumours (MCTs) and to examine the effects of tyrosine kinase inhibition on the phosphorylation of mutant kitin vitroand in clinical cases of cats. Sequence analysis ofKITidentified mutations in 42/62 MCTs (67·7%). The vast majority of the mutations were distributed in exons 8 and 9, both of which encode the fifth immunoglobulin‐like domain (IgD) of kit. All five types of kit with a mutation in the fifth IgD were then expressed in 293 cells and examined for phosphorylation status. The mutant kit proteins showed ligand‐independent phosphorylation. The tyrosine kinase inhibitor imatinib mesylate suppressed the phosphorylation of these mutant kit proteins in transfectant cells. In a clinical study of 10 cats with MCTs, beneficial response to imatinib mesylate was observed in 7/8 cats that had a mutation in the fifth IgD of kit in tumour cells. Mutations in the fifth IgD of kit thus appear to be common and potentially sensitive to imatinib mesylate in feline MCTs. These data provide anin vivomodel for paediatric mastocytosis where mutations in the fifth IgD of kit also occur.
IRF4 polymorphism rs872071 and risk of Hodgkin lymphoma
Authors: Broderick Peter , Cunningham David , Vijayakrishnan Jayaram , Cooke Rosie , Ashworth Alan , Swerdlow Anthony , Houlston Richard 
Published: October 2009

SummaryThe reciprocal familial risk between chronic lymphocytic leukaemia (CLL) and Hodgkin lymphoma (HL) suggests genetic variants with pleiotropic effects may influence the risk of both CLL and HL. We have recently shown that the IRF4 variant rs872071 influences CLL risk. To examine if rs872071 genotype is associated with HL risk we genotyped two case‐control series (totalling, 529 and 2192, respectively). This analysis provides evidence that IRF4 rs872071 influences HL risk; Odds Ratio = 1·21 (95% confidence interval: 1·05–1·39, P = 0·009) and highlights the importance of inherited variation in B‐cell developmental genes in the development of HL.
The mental health of children who witness domestic violence
Authors: Meltzer Howard , Doos Lucy , Vostanis Panos , Ford Tamsin , Goodman Robert 
Published: October 2009

ABSTRACTThere is now considerable evidence that witnessing domestic violence can have adverse consequences for children. Our aim is to present the socio‐demographic correlates of children witnessing domestic violence and its association with childhood mental disorders. The biographic, socio‐demographic and socio‐economic characteristics of 7865 children and their families and measures of traumatic events including witnessing domestic violence were entered into a logistic regression analysis to establish the strength of association between witnessing severe domestic violence and childhood disorders. About 4% of children had witnessed severe domestic violence according to parent reports. Factors independently associated with a greater likelihood of a child witnessing domestic violence were: older age group, mixed ethnicity, physical disorder, several children in family, divorced parents, living in rented accommodation, poor neighbourhoods, the mother's emotional state and family dysfunction. Witnessing severe domestic violence almost tripled the likelihood of children having conduct disorder but was not independently associated with emotional disorders. There is a growing need for more research on the consequences of witnessing domestic violence to increase the awareness of social workers and policy‐makers to identify the needs of children who witness domestic violence.
Short‐ and long‐term effects of the abiotic egg environment on viability, development and vulnerability to predators of a Neotropical anuran
Authors: Touchon Justin C. , Warkentin Karen M. 
Published: October 2009

Summary 1.  Environmental variation during development is common and often has long‐lasting effects on phenotypes and survival. In organisms with complex life cycles, such effects may carry over from one life stage into the subsequent stages, affecting reproductive success and survival in both direct and indirect manners. Much research has focused on the transition from the larval to adult stages, but fewer studies have addressed how egg‐stage variation may affect the larval stage, development to metamorphosis, and adult fitness. 2.
We assessed the short‐ and long‐term consequences of abiotic environmental variation during egg development of the Neotropical treefrog Dendropsophus ebraccatus. Typically, D. ebraccatus eggs are oviposited terrestrially on leaves above water and hydrated by rainfall. However, at our field site in Panama ∼25% of terrestrial eggs become desiccated during development and ∼19% become submerged underwater. In addition, in unshaded ponds D. ebraccatus lays eggs directly in water. We assessed immediate and carryover effects of egg development under hydrated, desiccated and submerged conditions. We measured morphology and vulnerability to predators at hatching and at three time points during the larval period. We also measured morphology at metamorphosis. 3.  Submerged eggs hatched less developed and later and had higher baseline mortality after hatching than either hydrated or desiccated terrestrial eggs. By 10 days after hatching, the morphology of tadpoles from the three egg environments was indistinguishable. Nonetheless, the egg environment affected predation, with tadpoles from submerged eggs being least vulnerable; later in development egg environment ceased to affect vulnerability. Tadpoles from all egg environments grew to a size refuge from dragonfly nymphs, whereas vulnerability to water bugs remained constant throughout development. At metamorphosis, froglets from submerged eggs were the largest and those from hydrated eggs were the smallest. 4.  With anticipated climate change in the Neotropics, rainstorms are predicted to become more sporadic but larger when they do occur, potentially increasing the chances of both egg desiccation and flooding. The incidence of different egg environments may therefore change, potentially affecting amphibian phenotypes, interactions with predators, and survival across multiple life stages.
Statins and amyotrophic lateral sclerosis – the level of evidence for an association
Authors: Toft Sørensen H. , Lash T. L. 
Published: October 2009

Abstract.Myopathy is a known side effect of statins, but neurotoxicity is not. Two studies reported that statins and amyotrophic lateral sclerosis (ALS) appear together more than expected amongst adverse events in overlapping surveillance databases. A pooled analysis of clinical trials, many with short follow‐up, showed no higher rate of ALS in the statins arms. In older age groups, statin use increased from ∼5% in 1991 to ∼40% in 1998 and then remained constant. There was no similar increase in ALS incidence. The initial signals of a strong association from drug surveillance systems should now be discounted, but not disregarded.