bluuebunny/crossref_metadata_2025_split huggingface dataset:
Thin capitalization and its practical application in Portugal: a note
Authors: Martins António 
Published: June 2012

PurposeThe purpose of this paper is the analysis of an anti‐abuse clause inserted in the Portuguese corporate income tax code (CITC) to deal with some forms of tax avoidance, and the degree of complexity that its practical application can induce for tax payers and tax authorities. The clause is related to “thin capitalization”, and aims at preventing that the financing arrangements between a parent company and its worldwide affiliates can be a source of tax minimization.Design/methodology/approachThe economic and tax justification for such a clause is presented, and its evolution, in the wake of the European Court of Justice's rulings is discussed. Then, the paper analyses the wording of article 67 and concludes that it can be a source of many doubts for taxpayers, tax authorities and tax courts, when litigation follows from divergent views of firms and tax auditors. The reason for difficulties in the clause's application is the same that plagues many other areas of taxation: there is an established rule, followed by one, or several, exceptions. The paper exemplifies some hypothetical situations that can render the clause applications as quite complex and uncertain.FindingsThe degree of subjectivism of the exceptions established in article 67 can be a source of significant tax complexity. However, being true that numerical rules can be simpler to use, principles make the application of the law to specific situations fairer, by giving courts room for discretion in appreciating each case on its merits, and not being bonded by an explicit rule. The paper argues that a higher level of fairness is worth some degree of complexity.Research limitations/implicationsWhen managers have to decide on financing plans, especially in multinational contexts, tax implications are at the forefront of relevant issues. Thin capitalization, when established in a way that postulates a rule, followed by exceptions, can render its actual impact in reported income quite ambiguous, given the judgments and technical complexities that can arise in the process.Originality/valueThe paper deals with practical complexities in applying the mentioned clause in the Portuguese CITC. It contributes to the literature by focusing on a micro interdisciplinary analysis – financial, accounting, legal and tax – of an anti‐avoidance mechanism inserted in many tax codes. As such, in every country that has a similar clause, it is at the interplay between law and management, given the potential impact of legal principles and rules in taxable income, corporate tax due, and rates of return.
Towards a conceptual design for environmental and social cost identification and measurement system
Authors: Nickie Petcharat Neungruthai , Mula Joseph M. 
Published: June 2012

PurposeThe purpose of this paper is to identify an effective management accounting system using sustainability accounting concepts for environmental and social cost measurement to add shareholder value. Suggestions from literature show that there is a need for a conceptual framework for environmental management accounting (EMA) and social management accounting (SMA) practices to be developed. This study therefore designs a conceptual model for a sustainability management accounting system (SMAS) combining EMA and SMA practices to create more accurate cost information of environment and social impacts. A SMAS also expands on activity based costing (ABC) application to help in the cost analysis and allocation of environment and social impacts. By applying a SMAS, companies generate more accurate cost information thus fully costing products for internal management decision and reporting purposes.Design/methodology/approachThis study used mixed methods combining quantitative and qualitative research approaches to collect and analyse data to triangulate findings.FindingsThe results of the study indicate that companies are intending to change to new management accounting practices while looking for ways to improve cost identification and measurement of environment and social impacts.Research limitations/implicationsThis study is limited to Australian non‐service manufacturing companies. As a SMAS is a new holistic management accounting approach, it provides companies with a way to create economic, environmental, and social value both immediately and in the future.Originality/valueThis study designs a SMAS conceptual model to contribute to the literature. By having a SMAS, companies could create more accurate cost information while fully costing products to effectively enhance management decisions on cost savings and greenhouse gas emission reductions.
The Federal Energy Regulatory Commission and derivatives
Authors: Nunez Karen 
Published: June 2012

PurposeThe purpose of this study is to investigate the value‐relevance of regulatory financial reporting requirements for jurisdictional public utilities, natural gas companies and oil pipelines in the USA.Design/methodology/approachAn event study methodology is used to examine the stock market's response to regulatory accounting and reporting requirements. Also, the explanatory power of regulatory disclosures pertaining to fair values of on‐balance sheet derivatives is tested.FindingsThe empirical findings suggest the market responded favorably to the regulatory requirements, and the accounting and reporting changes are perceived as useful to investors in equity valuation.Originality/valueThis study extends the prior research by addressing the value relevance of disaggregated disclosures for on‐balance sheet derivatives. The results are generalizable to other standard setting environments, particularly in foreign markets that have experienced rapid growth in derivatives markets in recent years.
Determinants of intellectual capital reporting
Authors: Anam Ousama Abdulrahman , Fatima Abdul‐Hamid , Rashid Hafiz‐Majdi Abdul 
Published: June 2012

PurposeThe objective of this paper is to examine the determinants (i.e. firm size, profitability, leverage, type of audit firm and industry type) of intellectual capital (IC) disclosure in the annual reports of Malaysian listed companies.Design/methodology/approachThe data were collected from the 2006 annual reports of the selected listed companies; and analyzed using descriptive statistics, t‐test, correlation and regression analyses.FindingsThe paper found that firm size, profitability, industry type are determinants of IC disclosure (ICD) in the annual reports of Malaysian listed companies, while leverage and type of audit firm did not statistically influence ICD.Research limitations/implicationsThe paper only used data from the 2006 annual reports. However, the findings have highlighted the importance of ICD determinants based on data from an emerging economy (i.e. Malaysian economy).Practical implicationsThe paper provides empirical evidence on the current practices and determinants of ICD in the annual reports of the Malaysian listed companies. This evidence would help in understanding and determining factors that influence the extent of ICD. Subsequently, it could assist in enhancing ICD in the annual reports.Originality/valueThe paper contributes by extending the limited ICD literature in Malaysia. Furthermore, the paper has tested more determinants, deemed to influence ICD, compared to prior Malaysian studies. In addition, the paper used a larger sample size with a wider industry coverage compared to previous Malaysian literature.
Identity and sport: young French Canadians and the Montreal Canadiens hockey club
Authors: Richelieu André , Korai Bernard 
Published: June 2012

PurposeThe purpose of this paper is to analyse the cultural impact and the importance of the Montreal Canadiens hockey club for its francophone fans, as well as to define to which extent young French Canadians (“Quebecers”) associate themselves with the team as a part of their identity building process.Design/methodology/approachThe authors have chosen an exploratory qualitative research. The paper first proceeded with four semi‐directed group discussions (120 people). Then the authors conducted individual interviews from a distinct sample group of 35 students. All respondents were between 18‐25 years old.FindingsThe associations of the identity form indelible memories that remain present in the heart of young French Canadians. The Montreal Canadiens appear to be an entity strongly tied to Francophone Quebec that both feeds and is fed by the team.Research limitations/implicationsAdmittedly, looking at the underlying motivations of the adolescents, it comes back to exploring the very subjective domains of the respondents’ personalities.Practical implicationsInnovative marketing strategies in an experiential framework should be a priority to favour the appropriation of a sports team and its brand by young fans.Originality/valueThis paper underlines the importance of culture, identity and symbolism while building a sports team brand.
Contracting dynamics in the competitive dialogue procedure
Authors: Hoezen Mieke , Voordijk Hans , Dewulf Geert 
Published: June 2012

PurposeThe competitive dialogue (CD) aims to align complex demands of principals with possible solutions that contractors have to offer. It is, however, unclear how formal and informal structures and processes in the CD are interrelated. The purpose of this paper is to provide insights in to the development of and the relationship between interaction processes during negotiations and commitments in terms of formal and informal contracts during a CD‐procured project.Design/methodology/approachBased on a case study of a complex construction project, an event‐driven explanation is provided of the sequence in which a discrete set of critical events occur.FindingsCritical events show that problems of understanding are caused by differences between the formal legal and the informal psychological contract of one of the parties involved. During all phases of a project, the parties involved oscillate between negotiations and commitments, depending on whether there is understanding or not. Negotiations and commitments act as substitutes. The formal legal contract and the informal psychological contract are complementary.Practical implicationsThe competitive dialogue develops less promisingly than hoped for due to risk aversion actions by at least one of the parties involved. Insights of this study help to create more cooperative working relationships and to reduce failure costs of large complex projects.Originality/valueThe in‐depth case study offers a unique opportunity to reconstruct an intensive procurement process by detailed first‐hand information in a specific case.
Learning through briefing: for strategic facilities management in the health sector
Authors: Loosemore Martin , Chandra Venny 
Published: June 2012

PurposeThe purpose of this paper is to explore the process of cultural learning during the briefing process, to enable facilities managers to move into more strategic roles in the health sector.Design/methodology/approachUsing a new hospital as an in depth case study the authors use comparative cause mapping to illustrate the cultural learning processes between actors in the briefing process.FindingsThe focus during the briefing process is primarily on the mechanical transfer of explicit technical knowledge about building requirements rather than the cognitive learning of tacit cultural knowledge. This results in the omission of important strategic information in the briefing process.Research limitations/implicationsThis research is limited to a single case study. Although this results in a high level of validity, more research is needed in other contexts to test the generalisability of the findings.Practical implicationsThe new strategic model produced should help facility managers reconceptualise briefing as a cyclical process where project actors can arrive at a shared meaning of each other's values, beliefs and needs over time.Social implicationsMore effective hospital facilities can significantly contribute to better health outcomes in communities.Originality/valueThis is the first time that briefing has been explored using cognitive cause mapping. It is also the first time that cultural learning has been explored in this context.
A therapeutic community for personality disorder in a high secure intellectual disability service: inception and early experiences
Authors: Taylor Jon , Trout Sarah , Christopher Janice , Bland Alan 
Published: June 2012

PurposeThis paper seeks to explain the reasons for use of a therapeutic community for personality disorder in a high secure intellectual disability service.Design/methodology/approachThe paper describes the rationale for, and early experiences of, a therapeutic community intervention for people with mild intellectual disability and personality disorder in a high secure setting.FindingsNo empirical findings are reported. Evaluation is being undertaken and will be reported in due course.Originality/valueThe therapeutic community approach has not been applied in forensic intellectual disability before, and this paper therefore describes an original and, in many ways, radical intervention.
How do differences in species and part consumption affect diet nutrient concentrations? A test with red colobus monkeys in Kibale National Park, Uganda
Authors: Ryan Amy M. , Chapman Colin A. , Rothman Jessica M. 
Published: July 2012

AbstractWithin a primate species, diet can be highly variable in composition, even at small spatial scales within the same forest, or temporally, suggesting that primates use different plant species and parts to meet similar nutritional needs. To test whether such differences in the plant species and parts that primates eat affects the nutrient concentrations that they obtain, we observed feeding of seven groups of red colobus monkeys (
Procolobus rufomitratus) residing in Kibale National Park, Uganda. The different groups consumed mostly young leaves from many of the same plant species, but spent different amounts of time feeding on them. As protein and fibre are suggested to be important determinants of colobine food choice and abundance, we analysed multiple samples of 47 food species for protein and fibre. Despite the differences in the plant species and parts eaten, the protein and fibre concentrations for the seven red colobus groups were similar. Our results suggest that colobus monkeys eating diets with differing amounts of species and parts may ultimately receive similar concentrations of nutrients.
First‐in‐man safety and pharmacokinetics of synthetic ozonide OZ439 demonstrates an improved exposure profile relative to other peroxide antimalarials
Authors: Moehrle Joerg J. , Duparc Stephan , Siethoff Christoph , van Giersbergen Paul L. M. , Craft J. Carl , Arbe‐Barnes Sarah , Charman Susan A. , Gutierrez Maria , Wittlin Sergio , Vennerstrom Jonathan L. 
Published: July 2012

AimsTo assess the safety and pharmacokinetics of a new synthetic ozonide antimalarial, OZ439, in a first‐in‐man, double‐blind study in healthy volunteers.MethodsOZ439 was administered as single oral daily doses of a capsule formulation (50–1200 mg) or an oral dispersion (400–1600 mg, fed and fasted states) and for up to 3 days as an oral dispersion (200–800 mg day−1). Plasma concentrations of OZ439 and its metabolites were measured by LC‐MS.ResultsThe pharmacokinetic (PK) profile of OZ439 was characterized by a tmax of around 3 h, followed by a multiphasic profile with a terminal half‐life of 25–30 h. The PK parameters were approximately dose proportional for each group and profiles of the metabolites followed a similar pattern to that of the parent compound. Following dosing for 3 days, accumulation was less than two‐fold but steady‐state was not achieved. In the presence of food, no effect was observed on the t1/2 of OZ439 while the exposure was increased by 3 to 4.5‐fold. Exposure was higher and inter‐subject variability was reduced when OZ439 was administered as an oral dispersion compared with a capsule. The urinary clearance of OZ439 and its metabolites was found to be negligible and OZ439 did not induce CYP3A4. The antimalarial activity profiles of a subset of serum samples suggested that the major antimalarial activity originated from OZ439 rather than from any of the metabolites.ConclusionThe safety and pharmacokinetic profile of OZ439 merits progression to phase 2a proof of concept studies in the target population of acute uncomplicated malaria.
Innate affairs of allergens
Authors: Thomas W. R. 
Published: July 2012

SummaryActivation of receptors of the innate immune system is a critical step in the initiation of immune responses. It has been shown that dominant allergens have properties that could allow them to interact with toll‐like and C‐type lectin receptors to favour Th2‐biased responses and many bind lipids and glycans that could associate with ligands to mimic pathogen‐associated microbial patterns. In accord with the proposed allergen‐specific innate interactions it has been shown that the immune responses to different allergens and antigens from the same source are not necessarily coordinately regulated.
The impact of dysglycaemia on bone mineral accrual in young people with cystic fibrosis
Authors: Rana Malay , Munns Craig F. , Selvadurai Hiran , Briody Julie , Craig Maria E. 
Published: July 2012

SummaryObjectiveThe effect of dysglycaemia on bone mineral density (BMD) has not been studied in young people with CF. We examined factors associated with BMD in a tertiary paediatric CF clinic.DesignRetrospective, clinic‐based study at The Children's Hospital at Westmead, Sydney.PatientsYoung people with CF aged ≤18 years.MeasurementsBone mineral density was measured by dual‐energy X‐ray absorptiometry; main outcome measures were total body (TB), lumbar spine (LS) and femoral neck (FN) BMD and bone mineral content (BMC), and LS volumetric BMD (vBMD), reported as z scores for height. Dysglycaemia, based on oral glucose tolerance test, was defined as CF‐related diabetes (CFRD) or impaired glucose tolerance (IGT).ResultsOverall, 14 of 81 (17%) had CFRD, 6 (7%) IGT and 61 (76%) normal glucose tolerance (NGT). Mean age was 14·9 ± 2·4 years and mean height z score −0·68 ± 1·39. Osteopenic (z score ≤−2) TB, LS or FN BMD was present in 30 of 81 (37%), BMC in 42 (52%) and vBMD in 10 (5%). Across the three groups, there were differences in LS vBMD (CFRD, −0·67 ± 0·76; IGT, −0·52 ± 0·76; NGT, −0·05 ± 1·39; P = 0·04), LS BMD (P < 0·01), LS BMC (P = 0·01) and TB BMD (P = 0·01). In multivariate linear regression, LS BMC was associated with dysglycaemia (β = 0·56; 95% CI, 0·00–1·13; P = 0·05) and approached significance for FEV1 (β = 0·01; 95% CI, 0·00–0·02; P = 0·06).ConclusionsDysglycaemia is associated with reduced bone mass accrual in youth with CF, in addition to recognized factors such as abnormal lung function, poor nutritional status and disease severity. Bone health assessment is essential in youth with CF.
Endothelial function in mild primary hyperparathyroidism
Authors: Carrelli A. L. , Walker M. D. , Di Tullio M. R. , Homma S. , Zhang C. , McMahon D. J. , Silverberg S. J. 
Published: July 2012

SummaryBackgroundIt is not known if endothelial dysfunction, an important early event in the pathogenesis of atherosclerosis, is present in mild primary hyperparathyroidism (PHPT) and if so, whether it improves following parathyroidectomy.DesignWe measured flow‐mediated vasodilation (FMD), which estimates endothelial function by ultrasound imaging, in patients prior to and 6 and 12 months after parathyroidectomy.ResultsForty‐five patients with mild PHPT [80% female, 61 ± 1 (mean ± SE) years, serum calcium 2·65 ± 0·03 mm (10·6 ± 0·1 mg/dl), PTH 10·5 ± 0·7 pm (99 ± 7 pg/ml), 25‐hydroxyvitamin D (25OHD) 70·3 ± 3·7 nm (28·2 ± 1·5 ng/ml)] were studied. Baseline FMD was normal (4·63 ± 0·51%; reference mean: 4·4 ± 0·1%) and was not associated with serum calcium, PTH or 25OHD levels. In the group as a whole, FMD did not change after surgery (6 months: 4·38 ± 0·83%, P = 0·72; 12 months: 5·07 ± 0·74%, P = 0·49). However, in those with abnormal baseline FMD (<2·2%; n = 15), FMD increased by 350%, normalizing by 6 months after surgery (baseline: 0·81± 0·19%; 6 months: 3·18 ± 0·79%, P = 0·02 vs baseline; 12months: 3·68 ± 1·22%, P = 0·04 vs baseline). Baseline calcium, PTH and 25OHD levels did not differ between those with abnormal vs normal FMD, nor did these indices predict postoperative change in FMD.ConclusionsFMD is generally normal in patients with mild PHPT and is unchanged 1 year after parathyroidectomy. Although FMD may normalize after surgery in patients with baseline abnormalities, data do not support using endothelial dysfunction as an indicator for parathyroidectomy.
Transmission mechanisms shape pathogen effects on host–vector interactions: evidence from plant viruses
Authors: Mauck Kerry , Bosque‐Pérez Nilsa A. , Eigenbrode Sanford D. , De Moraes Consuelo M. , Mescher Mark C. 
Published: July 2012

Summary1.Vector‐borne pathogens and parasites can induce changes in the phenotypes of their hosts that influence the frequency and nature of host–vector interactions and hence transmission, as documented by both empirical and theoretical studies. To the extent that implications for transmission play a significant role in shaping the evolution of parasite effects on host phenotypes, we may hypothesize that parasites exhibiting similar transmission mechanisms – and thus profiting from similar patterns of interaction among hosts and vectors – will have correspondingly similar effects on relevant host traits. Here, we explore this hypothesis through a survey and synthesis of literature on interactions among plant viruses, their hosts, and insect vectors.2.Insect‐vectored plant viruses that differ in their modes of transmission benefit from different patterns of interaction among host plants and vectors. The transmission of persistently transmitted (PT) viruses requires that vectors feed on an infected host for a sustained period to acquire and circulate (and sometimes replicate) virions, then disperse to a new, healthy host. In contrast, non‐persistently transmitted (NPT) viruses are effectively transmitted when vectors briefly probe infected hosts, acquiring virions, then rapidly disperse.3.Based on these observations, and empirical evidence from our previous work, we hypothesized thatPTandNPTviruses will exhibit different effects on aspects of host phenotypes that mediate vector attraction to, arrestment on and dispersal from infected plants. Specifically, we predicted that bothPTandNPTviruses would tend to enhance vector attraction to infected hosts, but that they would have contrasting effects on vector settling and feeding preferences and on vector performance, withPTviruses tending to improve host quality for vectors and promote long‐term feeding andNPTviruses tending to reduce plant quality and promote rapid dispersal.4.We evaluated these hypotheses through an analysis of existing literature and found patterns broadly consistent with our expectations. This literature synthesis, together with evidence from other disease systems, suggests that transmission mechanisms may indeed be an important factor influencing the manipulative strategies of vector‐borne pathogens, with significant implications for managing viral diseases in agriculture and understanding their impacts on natural plant communities.