bluuebunny/crossref_metadata_2025_split huggingface dataset:
Association between audit opinion and provision of non‐audit services
Authors: Ahadiat Nasrollah 
Published: July 2011

PurposeWhile a few US studies on the impact of the provision of non‐audit services on auditor judgment have found potential harm to independence, it is the purpose of this study to investigate whether the British and Australian auditors' involvement with both audit and non‐audit services for the same clients may also produce similar results.Design/methodology/approachThe parametrict‐tests and the nonparametric Mann‐Whitney tests are used in this study on the empirical data from the British and Australian companies to examine the potential for loss of independence when high levels of non‐audit services are provided to audit clients.FindingsThe results corroborated the US Securities and Exchange Commission's contention that the provision of non‐audit services may indeed impair independence.Research limitations/implicationsNo attempts were made to isolate the effects of other factors that could result in the issuance of qualified opinions. In addition, the sample used in this investigation is comprised of firms that had voluntarily disclosed non‐audit fees in the early years of the study. This could potentially introduce a self‐selection bias. Nevertheless, this study is one of a kind in the international arena.Originality/valueThis paper extends the line of research examining the impact of non‐audit services on the auditor's independence.
The acceptance of mixed methods in business and management research
Authors: Cameron Roslyn , Molina‐Azorin Jose F. 
Published: July 2011

PurposeThe purpose of this study is to examine the prevalence of mixed methods research across several business and management fields and to gauge the level of acceptance of mixed methods within these fields.Design/methodology/approachThe methodology employed for this study involved synthesizing the findings from six large‐scale methodological scans of business and management discipline journals in seven fields: marketing, international business, strategic management, organizational behaviour, operations management, entrepreneurship and human resource management.FindingsThe study finds that quantitative studies dominate all seven fields (76 per cent of empirical articles) followed by mixed methods (14 per cent of empirical articles) and qualitative studies (10 per cent of empirical articles). In applying the framework for acceptance levels, it would seem there exists minimal acceptance of mixed methods across these fields.Research limitations/implicationsThe study has limitations related to the coverage of different disciplines and differences in sample sets. More extensive research is planned for the future and will involve an expanded mixed method prevalence rate study across additional business and management fields.Practical implicationsThe growing use of mixed methods has practical implications for research training and capacity building within business schools. The study points to the need to develop research capacity through the introduction of postgraduate courses in mixed methods and advanced research skills training for existing researchers.Originality/valueMixed methods is a relatively new and emerging methodological movement. This paper attempts to gauge the use and level of acceptance of mixed methods across a diverse range of business and management discipline areas.
Extending and embedding work‐based learning across the university
Authors: Workman Barbara A. 
Published: July 2011

PurposeThe purpose of this paper is to discuss some of the higher education learning and teaching development strategies used to implement a university‐wide project to extend and embed work‐based learning (WBL) across all four university schools as part of a Centre for Excellence project in Teaching and Learning (CETL).Design/methodology/approachThe paper considers the change and engagement strategies that were used and gives a flavour of the range of activities that were undertaken to integrate different modes of WBL into all the university schools. Different change approaches are considered in relation to how WBL pedagogies were adopted in different subject disciplines and are examples of approaches to introducing WBL into subject areas not previously involved. Factors which facilitated the embedding of WBL into subject disciplines will be considered in relation to the implications for future higher educational development projects. These factors include support and involvement at senior management level, the use of demonstrator projects within distinct areas as illustrations of good practice, and funding support from the Centre for Excellence for projects.FindingsEffective embedding of WBL requires high‐level champions as well as innovators and risk takers who are educational developers to apply the change approaches within their own discipline in order to bring about change. Funding of educational evaluations and small projects encouraged engagement of educational developers.Practical implicationsUndertaking change in a higher education institution needs to consider the type of institution and the opportunities that present themselves through university policies and personal and professional networks, and to capitalise on the opportunities that are offered. Additionally, the use of funds and other inducements can ease reluctance to engage, and modelling of successful outcomes encourages further engagement.Originality/valueThis CETL was unusual in that it was pan‐university and endeavoured to share good practice and embed WBL across all subject disciplines. The paper demonstrates a range of change strategies that were used and offers practical examples of effective ways of involving a university in WBL.
Building the capacity of higher education to deliver programmes of work‐based learning
Authors: Major David , Meakin Denise , Perrin David 
Published: July 2011

PurposeThe purpose of this paper is to inform colleagues working in the field of work‐based learning (WBL) about the development of a Post Graduate Certificate in Work Based Learning Facilitation at the University of Chester.Design/methodology/approachThe approach is to describe and comment on the Post Graduate Certificate and to provide comment on the context within which it originated and the rationale for it.FindingsNot applicable other than in the sense that this programme has now been delivered successfully to a number of cohorts.Practical implicationsThis is a model for others to consider and an offer to assist others who may be interested in building their capacity to deliver programmes of WBL.Originality/valueThe university believes that, at the time of its development, there was no similar provision available. It is a model that has proved of value in terms of supporting the quality of the university's WBL provision.
Preserving heritage places under a new paradigm
Authors: Araoz Gustavo F. 
Published: July 2011

PurposeThe purpose of this paper is to describe the consequences on conservation theory and practice resulting from contemporary global trends, including the increasing involvement in the field by the general public and the broader social, economic and political roles that cultural heritage is being called upon to play in contemporary society.Design/methodology/approachBased on observations and discussions in various international fora, it is argued that alongside traditional heritage places, a new paradigm for heritage sites has emerged whose values no longer rest entirely on material culture, but on intangible concepts for which traditional conservation practice often is neither effective nor applicable.FindingsBesides evidencing the evolution of the cultural conservation field as a continuous attempt to reconcile the conservation of cultural heritage and development, this paper reflects upon the role of the World Heritage Convention. It also puts forward several innovative ideas and potential research topics to bridge cultural heritage management and sustainable development.Originality/valueThe paper suggests how conservation of heritage sites fitting the characteristics of this new paradigm will require a re‐examination and expansion of the field's theoretical foundations, as well as the development of a new set of tools for their adequate protection.
Managerial overconfidence and debt maturity structure of firms
Authors: Wei Jiang , Min Xiao , Jiaxing You 
Published: July 2011

PurposeThe purpose of this paper is to empirically analyze the effects of managerial overconfidence on debt maturity structure decisions in terms of liquidity risk and asset match in Chinese listed companies.Design/methodology/approachCombining data from CSMAR with some default data collected by hand, this paper selects age, tenure, education, education background and whether the board chair and CEO positions are consolidated in Chinese listed companies as proxies of managerial overconfidence. Thus, the authors acquired needed and credible empirical data.FindingsIt was found that, the younger the CEO, the shorter the tenure, the lower the education, having economics or management education and being chairman concurrently, CEOs have stronger managerial overconfidence. Thus, corporate debt maturity structure is more weakly correlated with debt ratio and asset structure.Research limitations/implicationsThe findings in this study suggest that managerial irrationality, especially overconfidence, does have an effect on the financing decisions of firms.Originality/valueThis is the first paper to analyze the effects of managerial overconfidence on debt maturity structure decisions in terms of liquidity risk and asset match. The findings inspire firm risk management policies from managerial overconfidence.
Global loans in entrepreneurship (GLIE): ready, set, disaster
Authors: Kher Romi , Streeter Deborah 
Published: July 2011

Subject area
This case is designed for an undergraduate entrepreneurship course dealing with the launch and growth of an entrepreneurial venture, including strategies for effective team building, especially with teams based in different countries.

Study level/applicability
This case has been used in 300 and 400 level entrepreneurship courses.

Case overview
The case tells the story of John Lee (CEO) and Regina Adams (President), the founders of a new business called global loans in entrepreneurship (GLIE) based in Singapore. GLIE facilitates micro-loans for small business owners in the developing world and specifically targets entrepreneurial development projects for the poor. Many social enterprises start their operations on a shoestring budget. Typically, the deficit of cash pushes the leadership to use creative strategies to move things forward, including recruiting individuals who are willing to work in the startup phase without monetary compensation. This case sheds light on what can happen when founders recruit and rely on a volunteer for essential technology development, vesting the individual with substantial power, and creating the possibility for him/her to delay or purposefully hold up the launch of the company.

Expected learning outcomes
The case highlights the importance for someone on the founding team to have whatever core competencies are most critical to the firm. Additional themes are the importance of raising adequate funds at startup, the pitfalls of using volunteers in the wrong capacity, and the disastrous impact the wrong employee can have in a small firm setting.

Supplementary materials
Teaching note.
Spatial aggregation of tropical trees at multiple spatial scales
Authors: Réjou‐Méchain Maxime , Flores Olivier , Bourland Nils , Doucet Jean‐Louis , Fétéké Richard F. , Pasquier Alexandra , Hardy Olivier J. 
Published: July 2011

Summary1. In tropical forests, species distribution patterns may be strongly context‐dependent owing to local stochasticity of recruitment and/or to the specific history and environment of each site. Recent studies have reported, however, that the degree of spatial aggregation of tropical tree species is partly determined by some species traits irrespectively of site conditions, at least at a very local scale (<200 m).2. Here, we used standardized large‐scale forest inventories of five Central African tropical forests (9670 0.5‐ha plots spread over 5550 km²) to quantify the spatial aggregation of 106 tropical tree species at larger spatial scales. For this purpose, we developed a new statistic to quantify the respective contributions of different spatial scales to the aggregation patterns, and we tested whether patterns were consistent across sites. We finally asked whether species characteristics related to dispersal ability, to response to disturbances and to biogeographical range could significantly explain aggregation patterns.3. Although aggregation patterns varied substantially among sites within each species, they displayed inter‐site consistencies (21–24% of the total variance explained by species identity) at the local scale (0.2–1 km) and at the mesoscale (1–10 km) but not at the landscape scale (>10 km). At the two former scales, upper taxonomical levels (family and/or order) significantly explained variation in the degree of species aggregation, while at the landscape scale, aggregation was entirely contingent on the site considered. Few species characteristics, except dispersal syndromes and wood density, were able to significantly explain aggregation patterns.4. Synthesis. One of our most striking results is the high context dependence of species aggregation patterns, whatever the spatial scale considered. However, we showed that species distribution patterns can be predicted, to an extent, at spatial scales much larger than previously investigated in this context. Such patterns may be explained by traits displaying phylogenetic conservatism (such as dispersal syndrome), but further studies are necessary to clearly identify them.
Identifying population‐ and community‐level mechanisms of diversity–stability relationships in experimental grasslands
Authors: Roscher Christiane , Weigelt Alexandra , Proulx Raphael , Marquard Elisabeth , Schumacher Jens , Weisser Wolfgang W. , Schmid Bernhard 
Published: July 2011

Summary1. While positive effects of biodiversity on temporal stability of communities have been demonstrated in theoretical and empirical studies, diversity–stability relationships at the population level remain poorly understood.2. We investigated temporal variability of plant populations in experimental grassland plots of varying species richness (1, 2, 4, 8, 16–60 species), functional group richness and composition (presence/absence of legumes × grasses × small herbs × tall herbs) in a long‐term biodiversity experiment from 2003 to 2009 (‘Jena Experiment’).3. Average population stability, defined as the reciprocal of the coefficient of variation of above‐ground biomass production over time, differed largely between species but was generally higher in grasses and small herbs than in legumes and tall herbs. Furthermore, population stability was positively related to a species’ proportional contribution to community biomass. Thus, an increasing number of subordinate species explained lower average population stabilities at higher diversity levels.4. A negative covariance (CV) across all species‐richness levels suggested negatively correlated species dynamics. Species belonging to different functional groups fluctuated asynchronously, while species dynamics within functional groups were more synchronous. Community‐wide species synchrony decreased with increasing species richness, and temporal stability at the community level increased.5. Synthesis: Our results suggest that diversity–stability relationships are driven by fluctuations in the population biomass of individual species which are less synchronized in more diverse than in less diverse mixtures and monocultures. Dominant plant species tend to be more stabilized than subdominant species, independently of community species richness. However, asynchrony of population dynamics outweighs decreasing population stability with increasing species richness, resulting in higher temporal stability at the plant community level.
Role of Natural Killer T Cells in the Mouse Colitis‐Associated Colon Cancer Model
Authors: Yoshioka K. , Ueno Y. , Tanaka S. , Nagai K. , Onitake T. , Hanaoka R. , Watanabe H. , Chayama K. 
Published: August 2011

AbstractInvariant natural killer T (iNKT) cells are considered innate‐like lymphocytes, and regulate the immunity against inflammation and tumorigenesis. However, the impact of iNKT cells in inflammation‐associated tumorigenesis remains unclear. In this study, we examined the physiological role of iNKT cells in a mouse colitis‐associated colorectal cancer model. C57BL/6 (B6) and Jα18 NKT cell‐deficient KO (KO) mice were used. Colitis‐associated colorectal cancer was induced by azoxymethane (AOM) and dextran sodium sulfate (DSS). The resulting inflammation and tumours were examined. The surface markers of mononuclear cells from the liver and the colon were assessed by FACS. The levels of IL‐13 from the colon were measured by ELISA. α‐galactosylceramide (GC), or its close analog OCH, was administered intraperitoneally on the first day of each cycle of DSS‐administration. In the AOM/DSS model, hepatic iNKT cells were significantly decreased. In KO mice there were significantly greater numbers of colon tumours and more severe inflammation than in B6 mice. FACS analysis revealed that the population of NK1.1 + T cells (non‐invariant NKT cells) in the colon was increased when compared to B6 mice. The secretion of IL‐13 was increased in the colon of KO mice after AOM/DSS. The number of colon tumours was significantly decreased in the GC‐treated group compared to the control group. GC‐treatment significantly inhibited IL‐13 secretion from the colonic mononuclear cells and the number of colonic NK1.1 + T cells was significantly decreased. These results suggest that iNKT cells may play a critical role in the prevention of tumour progression and inflammation in the AOM/DSS model.
Reduction in glycated albumin can predict change in HbA1c: comparison of oral hypoglycaemic agent and insulin treatments
Authors: Won H. K. , Kim K. J. , Lee B.‐W. , Kang E. S. , Cha B. S. , Lee H. C. 
Published: July 2011

Diabet. Med. 29, 74–79 (2012)AbstractAim  To investigate whether the change in glycated albumin 3 weeks after initiating anti‐diabetes treatment (oral hypoglycaemic agent or insulin) could predict the corresponding change in HbA1c 3 months later in Korean patients with Type 2 diabetes.Methods  A total of 140 patients were enrolled into two groups: group I (insulin‐based; n = 100) and group II (oral hypoglycaemic agent‐based; n = 40). Both glycated albumin and HbA1c levels were measured as ‘glucose control markers’ during hospitalization. Glycated albumin was measured again at 3 weeks (first visit) after the initial measurement, and HbA1c was measured at 3 months (second visit) after the initial measurement.. The change in glucose control marker was defined as 100 × (follow‐up glucose control marker – hospital glucose control marker)/hospital glucose control marker.Results  In both groups, the change in glycated albumin at the first visit and in HbA1c at the second visit showed a moderate linear relationship (r = 0.735; P < 0.01). In group II (r = 0.778; P < 0.01), a slightly stronger linear relationship was demonstrated than in group I (r = 0.738; P < 0.001); however, there was no statistically significant difference between the two groups. A correlation coefficient between the change in glycated albumin and HbA1c was not affected by sex, age, BMI, haemoglobin, serum creatinine or albumin.Conclusion  The reduction in glycated albumin 3 weeks after the initiation of treatment corresponded with the reduction in HbA1c 3 months after starting treatment in both the group treated with a oral hypoglycaemic agent and the insulin‐treated group of Korean patients with Type 2 diabetes.
Which ‘Ethnic Question’? The Development of Questions Identifying Ethnic Origin in Official Statistics
Authors: Booth Heather 
Published: August 2011

Questions identifying foreigners have been included in official statistics since the census of 1841 when place of birth was first asked. This question has since been used in many sources. It was later supplemented by a question on each parent's birthplace so that the children of immigrants could be identified. More recently, direct questions on ethnic origin have been introduced. One notable exception to the use of a direct question is the census, which for political reasons has so far been unable to include such a question. The Home Affairs Committee recommended that a direct question be asked in the next census, and also recommended a form of that question. This recommended form is technically poor. In light of the political objections to a direct question, there is a need to address political issues rather than dwell on technical detail.
Darts, Drink and the Pub: The Culture of Female Drinking
Authors: Hunt Geoffrey , Satterlee Saundra 
Published: August 2011

Sociologists and anthropologists have paid little attention to women's role in the pub. This article, based on fieldwork reseach, sets out to describe the use of two pubs by two different groups of women in an English village. Through these examples, we seek to illustrate not only the social class differences between the two groups of women but also their differential use of the pub. For many working-class women, as opposed to their middle-class counterparts, the pub represents an important social centre in the village – joining the darts team provides one of a limited range of available options to get away from responsibilities of home and kin. This is not the case for middle-class women. For them the pub represents only one of many options in their social lives and as a result they make less use of the pub and its facilities.
Solidary Labour: Its Nature and Marginalisation
Authors: Lynch Kathleen 
Published: August 2011

This paper represents an attempt to analyse the labour involved in producing and reproducing caring relationships as a form of work. The term ‘solidary’ or ‘love labour’ is coined to differentiate this kind of work from other forms of human service work, domestic work and/or economic labour. We suggest that solidary labour cannot be understood as a structural necessity emanating from the political and economic requirements of the wider system. Yet, the tatter approach has been the modal one in both structural functionalist and Marxist analyses of caring. Caring and being cared for involve the construction of symbolic bonds regardless of the economic context in which they are embedded. The sociological understanding of these, demands that we take account of the situated meaning of solidary relations and not merely reduce them to by-products of structural forces. In the latter part of the paper we use time-budget studies and other surveys to show how solidary labour is being marginalised in our society. In particular, we argue that both domestic labour and productive material labour are in open competition with solidary labour for the use of time. Research to date would suggest that solidary labour is the loser in this competition.