bluuebunny/crossref_metadata_2025_split huggingface dataset:
The evolutionary adoption framework: explaining the budgeting paradox
Authors: de Waal André , Hermkens‐Janssen Miriam , van de Ven Arco 
Published: November 2011

PurposeTraditional budgets are seen by practitioners as being incapable of meeting the demands of the competitive environment and are criticized for impeding efficient resource allocation and encouraging dysfunctional behaviour such as myopic decision making and budget games. However, budgeting is still regarded as an organizational imperative and there is little empirical evidence that organizations alter their existing budgeting practices. To understand this paradox, a deeper understanding is needed of the process by which organizations decide on altering and renewing budgeting practices. The purpose of this paper is to present a framework which identifies the factors that play a role in the acceptance of changes to the budgeting process.Design/methodology/approachThe third author developed a model called the evolutionary adoption framework (EAF), which looks at four aspects that play a role in the process of accepting a management control practice by organisational members, in the sense that they are going to use the adjusted practice: activities in the adoption process, motives of the persons involved, constraints that may influence the activities, and order and interaction of activities. The EAF was applied on four Dutch organizations – two of which were contemplating or already changing the budgeting process and two who were not – to identify which factors are most important when making the decision to accept the changed process. By selecting two organizations that were considering or actually making a change to their budgeting process and two organizations that were not considering or undergoing such a change, it was possible to obtain valuable information about the factors from the mutual comparison.FindingsThe research results confirm there is a paradox of a high degree of criticism on traditional budgeting and a low number of organizations that adopt adjusted practices. It seems that there needs to be a certain level of dissatisfaction within an organization before it starts to examine its current situation and search for alternatives. As such, it seems that some momentum for change needs to exist before changes are considered, rather than that organizations are continuously looking for the best possible alternative to their budgeting process. A lack of a need for change – because the process is considered satisfactorily efficient – is the most important factor why organizations are not considering changes to their budgeting process, followed by cognitive and preconscious constraints.Originality/valueThe paper contributes to the accounting literature as it provides evidence on the factors that could influence the acceptance of changes in the budgeting process. Knowing these factors will increase the chance that managers can successfully introduce and implement an adjusted budgeting process.
Routines in management accounting research: further exploration
Authors: Quinn Martin 
Published: November 2011

PurposeThe purpose of this paper is to enhance the eminent work of Burns and Scapens (B&S) by introducing broader conceptualisations on organisational routines and rules into management accounting.Design/methodology/approachThe paper sets out with the B&S framework. The paper is primarily conceptual in nature and with the addition of some more recent literature on organisational routines serves to bolster the underpinnings of the B&S framework. Drawing especially on the work of Feldman and Pentland, the nature of management accounting routines in particular is explored in some detail. By association, rules are also explored.FindingsThis paper proposes that an ostensive‐performative distinction of routines augments our conceptualisation of how management accounting routines can represent both a source of stability and of change (simultaneously). Also, by showing how routines can represent both structure and action simultaneously, some light is shed on the ongoing interrelationship between routines and rules as highlighted in the B&S framework and some concerns in recent literature addressed. In particular, a refined view of both routines and rules not only bolsters the work of B&S, but potentially increases its applicability as a theoretical lens to empirical studies in less formal organisations.Practical implicationsThe proposed refinements to the B&S framework, which aim to clarify the nature of rules and routines in a management accounting context, may be particularly useful for researchers studying less formalised (or, less rules‐based) organisations. The findings emphasise the potentially more important role of the less formal concept of routines in most organisations.Originality/valueThe paper supports and complements the B&S framework by integrating more recent conceptual developments on organisational routines and offering some potential definitional clarity on rules and routines in management accounting.
Internal corporate governance and board performance in monitoring roles
Authors: Kamardin Hasnah , Haron Hasnah 
Published: November 2011

PurposeThis paper aims to examine the relationship between internal corporate governance mechanisms and board performance in monitoring roles.Design/methodology/approachA survey questionnaire was used to gather data on board performance, while annual reports were employed to gather data on internal corporate governance mechanisms. Data for board performance were based on 112 directors who represent the companies.FindingsFactor analysis extracted two dimensions of monitoring roles: management oversight roles and performance evaluation roles. Non‐independent non‐executive directors and managerial ownership were found to be positively related to both dimensions of monitoring roles, while the multiple directorships of non‐executive directors were negatively related to management oversight roles.Practical implicationsThe paper establishes the need for regulators to pay particular attention to multiple directorships, which are commonly practiced in public listed companies. The contribution of non‐independent non‐executive directors rather than independent directors in monitoring roles calls for further research. Regulators need to emphasize the performance evaluation roles of the board of directors (BOD), as much emphasis has been given to management oversight roles.Originality/valueThe study contributes to the literature concerning monitoring roles as it shows that management oversight roles and performance evaluation roles are differentiated. The findings provide an avenue for the contribution of non‐independent non‐executive directors and multiple directorships in monitoring roles.
Effect of international financial reporting standards on financial information quality
Authors: García Jara Elisa , Cuadrado Ebrero Amparo , Eslava Zapata Rolando 
Published: November 2011

PurposeThis paper aims to analyze the quality of financial information using financial and economic ratios, assessing if the quality is affected by financial reporting standards. A group of factors that allow proving of the capacity of ratios to measure accounting information quality – and thus facilitating the analysis process to the groups of users – is also determined.Design/methodology/approachUsing a sample of 111 companies from the Madrid Stock Exchange and 32 from Eurostoxx50, descriptive analysis and non‐parametric variance analysis were carried out during the period 2005‐2007. At the same time, reduction data techniques, specifically principal components analysis (PCA), were performed to detect the underlying main factors for the year 2007.FindingsThere is an indication that financial information quality is affected by financial reporting standards. Additionally, there is a group of factors that show an alternative to analyze accounting information.Practical implicationsThis study provides evidence to measure financial information quality and the results can be beneficial to accounting users, as well as contributing to the literature related to this topic.Originality/valueEmpirically, this study shows that accounting information is affected by financial reporting standards.
Surface contact stimulates the just‐in‐time deployment of bacterial adhesins
Authors: Li Guanglai , Brown Pamela J. B. , Tang Jay X. , Xu Jing , Quardokus Ellen M. , Fuqua Clay , Brun Yves V. 
Published: November 2011

SummaryThe attachment of bacteria to surfaces provides advantages such as increasing nutrient access and resistance to environmental stress. Attachment begins with a reversible phase, often mediated by surface structures such as flagella and pili, followed by a transition to irreversible attachment, typically mediated by polysaccharides. Here we show that the interplay between pili and flagellum rotation stimulates the rapid transition between reversible and polysaccharide‐mediated irreversible attachment. We found that reversible attachment of Caulobacter crescentus cells is mediated by motile cells bearing pili and that their contact with a surface results in the rapid pili‐dependent arrest of flagellum rotation and concurrent stimulation of polar holdfast adhesive polysaccharide. Similar stimulation of polar adhesin production by surface contact occurs in Asticcacaulis biprosthecum and Agrobacterium tumefaciens. Therefore, single bacterial cells respond to their initial contact with surfaces by triggering just‐in‐time adhesin production. This mechanism restricts stable attachment to intimate surface interactions, thereby maximizing surface attachment, discouraging non‐productive self‐adherence, and preventing curing of the adhesive.
Colonoscopic high frequency mini‐probe ultrasound is more accurate than conventional computed tomography in the local staging of colonic cancer
Authors: Haji A. , Ryan S. , Bjarnason I. , Donaldson N. , Papagrigoriadis S. 
Published: November 2011

AbstractAim  Colonoscopic high frequency mini‐probe ultrasound was compared prospectively with CT in the local staging of colonic cancer.Method  Consecutive patients undergoing surgical resection for colonic cancer were recruited. Preoperative 64‐slice CT staging with multiplanar reconstruction was compared with colonoscopic high frequency mini‐probe ultrasound using 12 MHz and 20 MHz probes. The three methods of staging (CT, 12 MHz ultrasound and 20 MHz ultrasound) were compared with the histological stage of the resected specimen. This was done using weighted kappa coefficients where weights of 0.7–0.8 were given to penalize disagreements of one level in either direction and weights of zero were given to penalize disagreements of more than one level in any direction.Results  In total, 38 patients with colonic cancer were included. They were located in the sigmoid (n = 20), descending (n = 5), ascending (n = 2) and transverse colon (n = 1) and in the caecum (n = 7) and splenic (n = 2) and hepatic (n = 1) flexure. Histopathological assessment revealed seven pT1, four pT2, 25 pT3 and two pT4 cancers. In relation to the pathology the weighted kappa coefficients were 0.36 (SE = 0.14), 0.81 (SE = 0.16) and 0.81 (SE = 0.17) for CT, ultrasound 12 MHz and ultrasound 20 MHz. Histopathologically 15 (39.5%) patients were lymph node positive. The sensitivity, specificity and kappa coefficient for detection of nodal disease for CT were 80%, 47.8% and 0.25 (SE = 0.14) compared with 80%, 82.5% and 0.62 for 12 MHz ultrasound (SD = 0.14) and 23%, 90.5% and 0.15 (SD = 0.13) for 20 MHz ultrasound.Conclusion  Colonoscopic ultrasound is significantly more accurate than CT for T staging of colonic cancers. With respect to nodal status, 12 MHz ultrasound offers superior accuracy to CT or 20 MHz ultrasound.
Functional consequences of human airway smooth muscle phenotype plasticity
Authors: Dekkers Bart GJ , Bos I Sophie T , Zaagsma Johan , Meurs Herman 
Published: November 2011

BACKGROUND AND PURPOSE Airway smooth muscle (ASM) phenotype plasticity, characterized by reversible switching between contractile and proliferative phenotypes, is considered to contribute to increased ASM mass and airway hyper‐responsiveness in asthma. Further, increased expression of collagen I has been observed within the ASM bundle of asthmatics. Previously, we showed that exposure of intact bovine tracheal smooth muscle (BTSM) to collagen I induces a switch from a contractile to a hypocontractile, proliferative phenotype. However, the functional relevance of this finding for intact human ASM has not been established.EXPERIMENTAL APPROACH We investigated the effects of exposure of human tracheal smooth muscle (HTSM) strips to monomeric collagen I and PDGF on contractile responses to methacholine and KCl. Expression of contractile proteins sm‐α‐actin and sm‐MHC was assessed by Western blot analysis. The proliferation of HTSM cells was assessed by cell counting, measuring mitochondrial activity (Alamarblue conversion) and [3H]‐thymidine incorporation. Proliferation of intact tissue slices was assessed by [3H]‐thymidine incorporation.KEY RESULTS Culturing HTSM strips in the presence of collagen I or PDGF for 4 days reduced maximal contractile responses to methacholine or KCl and the expression of contractile proteins. Conversely, collagen I and PDGF increased proliferation of HTSM cells and proliferative responses in tissue slices. PDGF additively increased the proliferation of HTSM cells cultured on collagen I; this additive effect was not observed on contractility, contractile protein expression or proliferation of intact tissue.CONCLUSION AND IMPLICATIONS These findings indicate that collagen I and PDGF induce a functionally hypocontractile, proliferative phenotype of human ASM, which may contribute to airway remodelling in asthma.
Atrial Dysfunction and Interatrial Dyssynchrony Predict Atrial High Rate Episodes: Insight into the Distinct Effects of Right Atrial Appendage Pacing
Authors: XIE JUN‐MIN , FANG FANG , ZHANG QING , CHAN JOSEPH Y.‐S. , YIP GABRIEL W.‐K. , SANDERSON JOHN E. , LAM YAT‐YIN , YAN BRYAN P.‐Y. , YU CHEUK‐MAN 
Published: November 2011

Atrial Dysfunction and Dyssynchrony Predict Atrial High Rate Episodes.Introduction: Right atrial (RA) appendage pacing may prolong atrial conduction time (ACT). This study aimed to investigate if RA appendage pacing can induce intra‐ and interatrial dyssynchrony and if atrial dysfunction and dyssynchrony can predict atrial high rate episodes (AHREs) in the first year after pacing.Methods and Results: Patients implanted with dual‐chamber pacemakers for symptomatic bradycardia were enrolled. Cumulative percentage of RA appendage pacing (Cum%AP) during 1‐year follow‐up and AHREs were recorded. Full Doppler echocardiography studies were performed before implantation and 1 year after pacing. ACT and peak atrial velocities (Sm‐la, Em‐la, Am‐la) were measured. One hundred ten patients (age 70.5 ± 11 years; 53 males) were recruited and completed 1‐year follow‐up. ACT of both RA and left atrial (LA) were more prolonged in patients with Cum%AP > 75% than those with <25%. Intra‐ and interatrial dyssynchrony was more obvious in patients with Cum%AP > 75% (22.3 ± 12.2 milliseconds vs 9.5 ± 6.2 milliseconds; 53.9 ± 29.7 milliseconds vs 19.7 ± 17.3 milliseconds; both P < 0.001). AHREs occurred in 29% of patients. Atrial pump function and interatrial dyssynchrony independently predicted AHREs in multivariate analysis. Receiver operating characteristic curve provided a cutoff value of Am‐la <5.3 cm/s, which predicted AHREs with a sensitivity of 71% and a specificity of 75% (area under the curve, 0.822; P < 0.001).Conclusion: RA appendage pacing causes atrial conduction delay with intra‐ and interatrial dyssynchrony. Atrial dysfunction and interatrial dyssynchrony are related to AHREs in the first year after pacing.
Causes of neonatal death: results from NeoKIP community‐based trial in Quang Ninh province, Vietnam
Authors: Nga Nguyen Thu , Hoa Dinh Thi Phuong , Målqvist Mats , Persson Lars‐Åke , Ewald Uwe 
Published: November 2011

AbstractAim:  To ascertain the causes of neonatal death in a province in northern Vietnam and analyse their distribution over age at death, birth weight and place of delivery.Methods:  Verbal autopsy interviews using a questionnaire derived from WHO standard and adapted to Vietnamese conditions was performed on all neonatal deaths occurring in Quang Ninh province from July 2008 to June 2010. Three experienced paediatricians independently reviewed all verbal autopsy records (233) and assigned a main cause of death. In case of disagreement in the allocation of cause of death, a consensus process was initiated to decide on a final cause.Results:  Neonatal mortality rate within the study area was 16/1000 (238 neonatal deaths and 14 453 live births) over the study period. Prematurity/low birth‐weight (37.8%), intrapartum‐related neonatal deaths (birth asphyxia, 33.2%), infections (13.0%) and congenital malformation (6.7%) were the four leading causes of death. Four cases of neonatal tetanus were found. Intrapartum‐related deaths dominated in the home delivery group, whereas prematurity was the most prominent cause of death at all facility levels. Most neonatal deaths occurred within the first 24 h after delivery (58.6%).Conclusion:  A high proportion of deaths due to prematurity and intrapartum‐related causes, calls for improvements of delivery care and resuscitation practices at health facilities.
Acid inhibition effect of ilaprazole on Helicobacter pylori‐negative healthy volunteers: An open randomized cross‐over study
Authors: DU Yi Qi , GUO Wen Yuan , ZOU Duo Wu , ZHAN Xian Bao , LI Zhen , HU Jin Hong , GONG Yan Fang , HE Jia , LU Jian Ping , LI Zhao Shen 
Published: November 2011

OBJECTIVE:  The aim of this study was to evaluate the effects and safety of different doses of ilaprazole on healthy volunteers without a Helicobacter pylori infection.METHODS:  A total of 12 healthy Chinese volunteers were enrolled and divided into four groups randomly, with a 5‐day treatment of oral ilaprazole 5 mg, 10 mg and 20 mg or omeprazole 20 mg, respectively. After an interval of a 14‐day washout phase, each was switched to another dose group and eventually completed all four regimens. The percentage time of intragastric pH > 4 was the major index. The polymorphisms of the metabolic enzyme CYP2C19 in these volunteers were also detected.RESULTS:  The percentage time of intragastric pH > 4 in the ilaprazole 5, 10 and 20 mg groups were 80.4%, 88.1% and 91.0%, respectively, during the first 24 h, compared to that of the 20 mg omeprazole group (76.6%, P > 0.05). Ilaprazole 20 mg provided a significant higher mean 24‐h pH than that of the same dose of omeprazole both on Day 1 (7.78 vs 6.67, P < 0.01) and Day 5 (7.95 vs 7.44, P < 0.05). No CYP2C19‐dependent difference or obvious adverse effect were found in any ilaprazole groups.CONCLUSION:  Low dose ilaprazole offers a gastric acid inhibition comparable to a routine dose of omeprazole, and further investigations in patients with acid‐associated diseases are needed.
Rapid high‐performance liquid chromatography method for determination of tryptophan in gastric juice
Authors: LIAN Wei , MA Dong Jie , XU Xu , CHEN Ying , WU Yun Lin 
Published: November 2011

OBJECTIVE:  To develop a rapid, high‐performance liquid chromatography (HPLC) method for the determination of tryptophan in gastric juice to help the differentiation between gastric cancer and benign gastric disease.METHODS:  HPLC was performed on a restricted access material Shiseido Capcell Pak MF SCX SG80 column. Phosphate buffered solution (90 mmol/L, pH 3.5)‐acetonitrile (ACN; 80/20, V/V) was chosen as the mobile phase. Separation was done at room temperature using a constant flow rate of 1.0 mL/min. Fluorescence emission signal intensity at 330 nm excited by 288 nm ultra violet light was detected and measured.RESULTS:  Thirty‐eight gastric juice samples from patients with gastric cancer and 48 gastric juice samples of patients with benign gastric disease were tested. A linear relationship in the range of 0.20–100 mg/L was obtained between the concentration of tryptophan and its fluorescence emission signal intensity at 330 nm. The limit of detection was 0.05 mg/L. The recovery rate was 77.4–90.6%.CONCLUSIONS:  An HPLC method based on strong cation‐exchange restricted access columns for determination of concentration of tryptophan in gastric juice was developed. The method has excellent precision and stability. It is compatible with the analysis of gastric juice and has the potential to be used for gastric cancer screening.
Evaluating Mastery of Biostatistics for Medical Researchers: Need for a New Assessment Tool
Authors: Enders Felicity 
Published: November 2011

AbstractResearch training has enabled academic clinicians to contribute significantly to the body of medical research literature. Biostatistics represents a critical methodological skill for such researchers, as statistical methods are increasingly a necessary part of medical research. However, there is no validated knowledge and skills assessment for graduate level biostatistics for academic medical researchers. In this paper, I review graduate level statistical competencies and existing instruments intended to assess physicians’ ability to read the medical literature and for undergraduate statistics for their alignment with core competencies necessary for successful use of statistics. This analysis shows a need for a new instrument to assess biostatistical competencies for medical researchers. Clin Trans Sci 2011; Volume 4: 448–454
Effects and mechanisms of total Panax notoginseng saponins on proliferation of vascular smooth muscle cells with plasma pharmacology method
Authors: Zhang Wei , Chen Gang , Deng Chang-Qing 
Published: November 2011

Abstract

Objectives
Total Panax notoginseng saponin (TPNS) is extracted from Panax notoginseng. Our previous studies suggested that TPNS could inhibit intimal hyperplasia. This study discussed the impact of TPNS on the proliferation of vascular smooth muscle cells (VSMCs) and revealed the associated mechanisms through cell cycle-related factors and extracellular regulated protein kinase (ERK) signal transduction pathway.

Methods
A VSMC proliferation model induced by platelet-derived growth factor (PDGF) was established to observe the effects of rat drug-containing plasma on VSMC proliferation.

Key findings
After being stimulated by PDGF, the proliferating cell nuclear antigen (PCNA) and c-fos content increased, while up-regulation of cyclinD1, cyclin-dependent kinase-4 (CDK4) and down-regulation of p21 protein were observed. These changes were inhibited by atorvastatin and TSPN drug-containing plasma, and the inhibitive activity in both groups was not significant. Furthermore, both atorvastatin and TSPN could obviously inhibit the activation of PDGF-induced P-ERK1/2 and increase the content of MKP-1, there were also no significant differences.

Conclusions
These results suggested that atorvastatin and TPNS could inhibit VSMC proliferation by inhibiting the activation of ERK signalling pathway.