bluuebunny/crossref_metadata_2025_split huggingface dataset:
The issuance of convertible bonds and earnings management: evidence from Taiwan
Authors: Chang Ruey‐Dang , Tseng Yee‐Chy , Chang Ching‐Ping 
Published: February 2010

PurposeThe purpose of this paper is to examine whether companies engage in earnings management during the specific years when convertible bonds are issued and redeemed; also to determine if any differences exist in earnings management when convertible bonds are issued domestically or abroad.Design/methodology/approachDiscretionary current accruals are adopted as proxies for earnings management and the regression models are used to control the related variables.FindingsThe empirical results indicate that companies conduct earnings management in the years when convertible bonds are issued, and that there is no significant difference between earnings management when convertible bonds are issued in Taiwan or abroad. However, data after 2001 indicate that companies issuing convertible bonds abroad perform less earnings management compared to those issuing convertible bonds domestically. The results show no significant difference in earnings management in the years when convertible bonds are redeemed; the reasons may be due to the relatively small sample size and that the majority of convertible bonds are still outstanding.Originality/valueThis paper advances findings from previous studies, that firms conducting seasoned equity offerings manage earnings upward to increase the offering proceeds. This paper highlights the linkage between convertible bonds and earnings management. Conducting an integrated analysis of the relationship between convertible bonds and earnings management, it aims to provide a better understanding of the process.
Development and emancipation
Authors: Carsten Stahl Bernd , McBride Neil , Elbeltagi Ibrahim 
Published: February 2010

PurposeThe purpose of this paper is to investigate the emancipatory promises and realities of information and communication technology (ICT) in Egypt.Design/methodology/approachThe combination of Habermasian and Foucauldian ideas implemented by a critical discourse analysis of the Egyptian Information Society Policy and interviews with employees of local decision support systems employees. Promises and rhetoric are contrasted with findings and questioned with regards to their validity.FindingsOn the policy level, analysis shows that the emancipating rhetoric of ICT is not followed through. ICT is mostly seen as a means of attracting foreign direct investment. Neither political participation nor educational benefits are promoted seriously. On the local level, culture and organisational realities prevent individuals from exploiting the emancipatory potential of the technology.Originality/valueThe combination of the Habermasian and Foucauldian approach exposes the problems of ICT use in developing countries. It shows that emancipation is used to legitimise ICT policies but is not taken seriously on a policy level in Egypt. Local implementations also fail to deliver on their promise. In order to have emancipatory effects, ICT policy and use will need to be reconsidered.
Blurring the boundary: convergence of factory and service processes
Authors: Goldhar Joel , Berg Daniel 
Published: February 2010

PurposeIn order to emphasize the universality of operations management concepts, this paper develops an integrative view of the similarities and continuities between “services products” and operations; and “goods products” and factory operations. The purpose of this paper is to move toward a better understanding of the impact of this convergence.Design/methodology/approachBy reviewing the literature and trade press examples of evolution in both manufacturing and services businesses, it develop a model for understanding the observed phenomena.FindingsThis paper finds that services operations are continually adopting the characteristics of traditional manufacturing as they seek to grow and gain increased profitability through economies of scale. At the same time, traditional manufacturing/factory operations continually seek to differentiate themselves by offering more services such as customization, flexibility, and just‐in‐time; without giving up their economies of scale. As goods and services products become more integrated, these two distinct types of operating systems also converge. This paper also finds that information technology (IT) is pervasive, but used differently; and it develop new models to help us to understand the role and importance of IT in different operating systems and its impact upon the economics of innovation in operations.Originality/valueThis paper offers an integrative platform for future discussion and research on the convergence of factory and service operations, the integration of marketing and operations concepts and decisions, the design/management of operations processes, and the role of information systems and technology; in achieving sustained competitive advantage for any business.
The importance of user‐generated content: the case of hotels
Authors: Williams Roger , van der Wiele Ton , van Iwaarden Jos , Eldridge Steve 
Published: February 2010

PurposeThe purpose of this paper is to develop understanding about the quality of user generated content (UGC) on web sites from the point of view of the customer. This is an area not yet explored, while the use of UGC is expanding on many web sites and its importance is rapidly growing.Design/methodology/approachThe research undertaken is a pilot amongst a small number of interviewees who have been asked to judge the quality of UGC on hotel web sites.FindingsThe findings of the research show that three types of information are needed by the person using UGC on hotel web sites: objective information about the hotel; information about the reviewer's qualifications; and information about the reviewer's beliefs and expectations.Research limitations/implicationsBecause of the small number of interviewees this research is limited and can be defined as explorative. The outcomes can be used to develop a survey instrument in relation to further research on user generated content.Originality/valueThis research is original because there has not been any other initiative in this area and it will certainly stimulate more research because of the importance UGC has in a world of expanding internet usage. The outcomes of the small‐scale pilot will make it possible to develop broader quantitative research on UGC on web sites.
Quality screening in an information technology process
Authors: Besseris George J. 
Published: February 2010

PurposeThe purpose of this paper is to propose a methodology that may aid in assessing information technology (IT) quality characteristic optimisation through the use of simple and robust tools with minimal effort.Design/methodology/approachNon‐linear saturated fractional factorial designs proposed by Taguchi receive robust data processing by the efficient nonparametric test of Jonckheere and Terpstra.FindingsThe paper finds that e‐mail quality improvement is achieved by collecting data through an unreplicated‐saturated L9(34) design. Active influences are attributed to the e‐mail volume and the receiving hardware type.Research limitations/implicationsThe overall efficiency of the method is greatly enhanced due to incorporation of a nonparametric analysis tool that is known to perform effectively when data availability is minimal. The method does not succumb to normality and multi‐distributional effects which may easily handicap the decision‐making process when derived from other mainstream methods.Practical implicationsThere are obvious professional and pedagogical aspects in this work aiming at IT quality practitioners offering facilitation towards implementing robust techniques while suppressing quality costs. It is noteworthy that nonparametric data processing improves on the ability to make predictions over Taguchi's regular Design of Experiments (DOE) formulation for small sampling conditions.Originality/valueThis method embraces designing efficiency by non‐linear orthogonal arrays with multi‐level order statistics providing the weaponry to deal with quality optimisation in complex environments such as those in the IT area. The value of this work may be appreciated best by quality managers and engineers engaged in routine quality improvement projects in the area of information systems which also augments the general database of quality‐related testing cases.
The present status of quality and manufacturing management techniques and philosophies within the Libyan iron and steel industry
Authors: Abdullah Hokoma Rajab , Khurshid Khan Mohammed , Hussain Khalid 
Published: February 2010

PurposeThis paper aims to investigate the present status of the implementation levels of total quality management (TQM), just‐in‐time (JIT) and manufacturing resource planning (MRPII) within the iron and steel industry in Libya and the management implications for this industry.Design/methodology/approachA survey methodology was applied in this investigation using an extensive questionnaire and one‐to‐one interviews within the correspondent Libyan iron and steel industry.FindingsBased on the analysis of the questionnaire survey and the one‐to‐one interview responses, the results show that the strategies applied by the executive management body towards most of the areas that are considered as being crucial in any successful implementation of the investigated quality and manufacturing management techniques and philosophies are not well planned. The actual implementation levels of the TQM, JIT and MRPII practices were found to be in the modest levels within the surveyed industry. The paper has identified limitations within the iron and steel industry in terms of the investigated quality and manufacturing techniques and philosophies, and has pointed to areas where the senior managers need to take action in order to achieve an effective and successful implementation of these techniques and philosophies within their business areas. This is an important finding for the future success of the surveyed industry within Libya.Research limitations/implicationsFuture research could be applied to cover other industries within Libya in order to investigate how widely these quality and manufacturing management techniques and philosophies from this research are reflected in other Libyan industries.Originality/valueThis paper investigates the present implementation status of TQM, JIT, and MRPII within the Libyan iron and steel industry, not covered in previous research. It makes a contribution by providing an insight into what extent the TQM, JIT and MRPII are understood and implemented within the Libyan iron and steel industry.
The effect of time‐of‐day dosing on the pharmacokinetics and pharmacodynamics of dexlansoprazole MR: evidence for dosing flexibility with a Dual Delayed Release proton pump inhibitor
Authors: LEE R. D. , MULFORD D. , WU J. , ATKINSON S. N. 
Published: February 2010

Aliment Pharmacol Ther 31, 1001–1011SummaryBackground  Dexlansoprazole MR is a Dual Delayed Release proton pump inhibitor formulated to extend the duration of acid suppression.Aim  To evaluate the pharmacokinetics and pharmacodynamics of dexlansoprazole MR dosed before 4 different meal times.Methods  In this randomized, open‐label, four‐way crossover study, 48 healthy subjects received dexlansoprazole MR 60 mg once daily 30 min before breakfast, lunch, dinner or an evening snack. Pharmacokinetics of dexlansoprazole MR and intragastric pH were assessed over a 24‐h postdose interval on day 5 for each regimen.Results  Absorption was delayed when dexlansoprazole MR was administered before each regimen relative to breakfast; however, systemic exposures of dexlansoprazole at all regimens were bioequivalent. There were no statistically significant differences in mean 24‐h intragastric pH between dosing before dinner or an evening snack vs. breakfast; however, there was a small (0.2), but statistically significant difference between lunch and breakfast. There was a statistically significant difference of 7 percentage points in the percentage of time intragastric pH was >4 for the snack regimen relative to the breakfast regimen, but there were no statistically significant differences between lunch or dinner compared with breakfast.Conclusion  Dexlansoprazole MR provides comparable acid control when administered at different times of the day.
An open‐label, single‐dose bioavailability study of the pharmacokinetics of CAT‐354 after subcutaneous and intravenous administration in healthy males
Authors: Oh Chad K. , Faggioni Raffaella , Jin Feng , Roskos Lorin K. , Wang Bing , Birrell Claire , Wilson Rosamund , Molfino Nestor A. 
Published: February 2010

WHAT IS ALREADY KNOWN ABOUT THIS SUBJECT • The safety profile and effective dose of CAT‐354 have been determined with intravenous (i.v.) administration, but no information is available on subcutaneous (s.c.) administration. WHAT THIS STUDY ADDS • This study characterized the pharmacokinetics of CAT‐354 following s.c. administration of 150 mg and 300 mg doses, and indicated a bioavailability of approximately 60%.AIMTo assess the bioavailability and pharmacokinetics of CAT‐354, an anti‐IL‐13 human monoclonal IgG4 antibody, following subcutaneous (s.c.) and intravenous (i.v.) administration.METHODSThis was a single‐dose, randomized, open‐label, parallel‐group bioavailability study. Healthy male subjects aged 20–54 years were randomly assigned to one of three dose groups (n= 10/group) to receive CAT‐354: 150 mg i.v.; 150 mg s.c. or 300 mg s.c. (two 150 mg injections). Serum pharmacokinetics, adverse events (AEs), vital signs, electrocardiograms and laboratory parameters were assessed.RESULTSCAT‐354 showed bioavailability of 62% and 60% after 150 mg and 300 mg s.c. doses, respectively, and linear pharmacokinetics over the dose range tested. Peak serum concentrations in the s.c. groups occurred after 3–9 (median 5) days, with a mean elimination half‐life of 19.2 ± 3.1 days (150 mg) and 19.4 ± 3.59 days (300 mg) after s.c. and 21.4 ± 2.46 days after i.v. administration. Volume of distribution at steady state (Vss) was 4960 ± 1440 ml kg−1 after i.v. (slightly greater than plasma volume). Average apparent clearances (CL/F) were 292 ± 82.3 and 307 ± 109 ml day−1 after 150 and 300 mg s.c., respectively; systemic CL of 188 ± 84.0 ml day−1 after i.v. dosing was consistent with endogenous IgG and reticuloendothelial elimination. No severe or serious AEs occurred. Among 40 reported AEs, 25 were headache, sinus disorders/respiratory symptoms and changes in body temperature perception.CONCLUSIONSCAT‐354 exhibited bioavailability of approximately 60% when given s.c. to healthy male subjects.
Iron‐mediated suppression of bloom‐forming cyanobacteria by oxine in a eutrophic lake
Authors: MOLOT LEWIS A. , LI GUIYOU , FINDLAY DAVID L. , WATSON SUSAN B. 
Published: February 2010

Summary1. Published studies show that cyanobacteria have higher Fe requirements than eukaryotic algae. To test whether Fe availability can affect formation of a cyanobacterial bloom, a strong Fe chelator, oxine (8‐hydroxyquinoline, C9H7NO), was added to enclosures in eutrophic Lake 227 in the Experimental Lakes Area (ELA) (northwestern Ontario).2. Aphanizomenon schindlerii growth was suppressed, and growth of eukaryotic chlorophytes significantly promoted in enclosures to which oxine had been added. Significant eukaryotic growth did not occur in enclosures treated with ammonium, suggesting that N supplied by degradation of oxine was not responsible for eukaryotic success in the oxine enclosures.3. In situ Fe2+ measurements were unreliable because of interference from high concentrations of dissolved organic compounds. However, oxine rapidly promoted oxidation of Fe2+ to Fe3+ in deionised water, suggesting that rapid removal of Fe2+ also occurred in the oxine‐treated enclosures.4. In batch cultures, 10 μm Fe and 10 μm oxine (a 1 : 1 ratio) completely inhibited the growth of the cyanobacteria Synechococcus sp. and Anabaena flos‐aquae and the chlorophytes Pseudokirchneriella subcapitata and Scenedesmus quadricauda. Increasing Fe 10‐fold to 100 μm Fe completely and partially reversed oxine inhibition in the two chlorophytes but could not overcome inhibition of the cyanobacteria, indicating that inhibition was Fe‐mediated at least in the eukaryotes. Since oxine binds Fe3+ in a 1 : 3 ratio (Fe : oxine), inhibition at a 1 : 1 ratio indicates that not all of the Fe is bound, and a mechanism involving Fe other than chelation was at least partly responsible for inhibition.5. Collectively, the enclosure and laboratory results suggest that the outcome of competition between cyanobacteria and eukaryotic algae in the oxine‐treated enclosures in Lake 227 was likely a result of decreased availability of Fe, especially Fe2+.6. The results suggest that remediation methods that dramatically restrict the supply rate of Fe2+ could reduce the relative abundance of cyanobacteria in eutrophic systems.
High downward flux of mucilaginous aggregates in the Ligurian Sea during summer 2002: similarities with the mucilage phenomenon in the Adriatic Sea
Authors: Martín Jacobo , Miquel Juan‐Carlos 
Published: February 2010

AbstractThe DYFAMED sediment trap station in the Ligurian Sea (NW Mediterranean) has been active since 1986 and today comprises the longest time‐series of downward particle flux in the Mediterranean Sea. As such, it provides valuable information on the interannual variability of the particle flux, and also documents possible recent changes in the NW Mediterranean pelagic ecosystems. We report an unprecedented episode of downward flux of mucilaginous material at the DYFAMED station during summer 2002 in association with singular hydrometeorological conditions. The rain of mucilaginous aggregates clogged a PPS5 sediment trap at 260 m depth and was also clearly detected at 1080 m depth. The possible factors governing the development and sinking of the mucilaginous material are discussed. A very sharp increase of sea surface temperature during June and the presence of freshened waters in the surface the following month resulted in a stronger than usual stratification of the upper water column throughout the summer season. We suggest that the steepness of the vertical density gradient was responsible for the unusual accumulation of mucous aggregates. Additionally, a diatom bloom took place during the nutrient‐depleted conditions typical of summer, a factor which may have contributed to feed the pycnocline with transparent exopolymer substances. A storm occurring in the beginning of August relaxed the stratification and promoted the deposition of the mucilaginous aggregates accumulated in the upper water column during the preceding months. Important similarities of ambient conditions preceding the apparition of mucilaginous material in our open‐sea site and those reported in the Adriatic Sea during major mucilage events, suggest that general climatic conditions, rather than local factors, drive the occurrence of major accumulations of mucilaginous material in the water column at both sub‐basins of the Mediterranean Sea. In this regard, the strength of the air temperature increase during the onset of the stratified season is proposed as a major controlling factor.
Type 2 diabetes and cardiovascular disease in polycystic ovary syndrome: what are the risks and can they be reduced?
Authors: Tomlinson J. , Millward A. , Stenhouse E. , Pinkney J. 
Published: February 2010

Diabet. Med. 27, 498–515 (2010)AbstractPolycystic ovary syndrome (PCOS) is a risk factor for Type 2 diabetes mellitus (T2DM) and cardiovascular disease (CVD), but these risks are poorly defined. This study aimed to evaluate the evidence for these risks and whether screening and risk reduction are feasible. Medline reviews and data quality analysis were used using standard tools. Results showed that (i) polycystic ovary syndrome is a risk factor forT2DM but the magnitude of risk is uncertain, (ii) fasting plasma glucose is an inadequate screening test forT2DM in this population and the oral glucose tolerance test is superior, (iii) the identification of women with PCOS for diabetes screening is constrained by current diagnostic criteria for PCOS; however, women with oligomenorrhoea and those with diagnosed PCOS and obesity or a family history of T2DM are at highest risk, (iv) risk factors for T2DM are improved by weight loss interventions and by metformin. However, no studies have determined whether T2DM incidence is reduced, (v) polycystic ovary syndrome is associated with cardiovascular disease (CVD) risk factors but data on CVD incidence are weak, (vi) risk factors for CVD are improved by the same interventions and statins and (vi) no studies have evaluated whether CVD incidence is reduced. While PCOS has important metabolic associations, and short‐term interventions reduce risk factors for T2DM and CVD, data on prevalence and incidence of T2DM and particularly CVD are poor. There is a need for a clear definition of PCOS, for diabetes screening protocols and for long‐term studies to determine whether risks can be reduced.
The risk of overt diabetes mellitus among women with gestational diabetes: a population‐based study
Authors: Chodick G. , Elchalal U. , Sella T. , Heymann A. D. , Porath A. , Kokia E. , Shalev V. 
Published: February 2010

Diabet. Med. 27, 779–785 (2010)AbstractAims To determine the incidence of postpartum diabetes mellitus in the years following a diagnosis of gestational diabetes mellitus (GDM) and to determine whether the severity of GDM, represented by the magnitude of the deviation of diagnostic tests from the normal values or requirement for medications, is associated with the development of diabetes.Methods A retrospective cohort study was performed among 185 416 pregnant women who had glucose challenge test or 3 h oral glucose tolerance test (OGTT) in a large health maintenance organization in Israel. Subsequent diagnosis of diabetes was ascertained by using an automated patient registry.Results A total of 11 270 subjects were diagnosed with GDM, comprising 6.07% of the cohort. During a total follow‐up period of 1 049 334 person‐years there were 1067 (16.9 per 1000 person‐years) and 1125 (1.1 per 1000 person‐years) diagnoses of postpartum diabetes among GDM and non‐GDM women, respectively. The cumulative risk of incident diabetes in GDM patients with up to 10 years of follow‐up was 15.7%, compared with 1% among the non‐GDM population. Gestational diabetes mellitus was associated with nearly an eightfold higher risk of postpartum diabetes after adjusting for important confounders, such as socioeconomic status and body mass index. Among women with a history of GDM, the number of abnormal OGTT values and use of insulin were associated with a substantially higher risk for developing diabetes.Conclusions Three or four abnormal OGTT values and GDM requiring insulin or oral hypoglycaemic medications are important predictors of postpartum diabetes risk in women with a history of GDM.
Risk Aversion and Sorting into Public Sector Employment
Authors: Pfeifer Christian 
Published: February 2010

Abstract
This research note uses two German datasets - the large-scale German Socioeconomic Panel and unique data from own student questionnaires - to analyse the relationship between risk aversion and the choice for public sector employment. Main results are (1) more risk-averse individuals sort into public sector employment, (2) the impact of career-specific and unemployment risk attitudes is larger than the impact of general risk attitudes and (3) risk taking is rewarded with higher wages in the private but not in the public sector.