Perspectives on multiple stakeholders and management control systems. Institutional and stakeholder theory: Friend or foe?

Organisations are increasingly being pressured by stakeholders to acknowledge and manage their interests (Phillips 2003; Freeman 1984). However, conflicts can arise where multiple stakeholders have differing interests, especially if certain stakeholder groups are prioritised above others when decisions are made about the allocation of scarce resources. The management accounting literature is limited in explicitly dealing with how multiple stakeholder objectives manifest in the management control systems of organisations. This paper discusses the conceptual overlaps and tensions between intuitional theory and stakeholder theory in an attempt to provide greater depth of analysis on how multiple and potentially conflicting stakeholder objectives manifest in management control systems. The paper is a conceptual. It first problematises the issues of multiple stakeholder objectives with management control system design and use. The paper then reviews three management accounting papers (Abernathy and Chua, 1996; Brignall and Modell, 2000; Mueller and Carter, 2007) which have adopted institutional perspectives for this analysis to highlight the limitations of institutional theory. Finally, the paper reconciles several terms used by the respective theories and develops a framework for management accounting researchers to draw from both institutional and stakeholder theories simultaneously to better inform future research design and findings. The framework draws heavily on the model of stakeholder identification and salience developed by Mitchell et al. (1997) and tested by Agle et al. (1999) to connect stakeholder characteristics to the design and use of management control systems

Organisational characteristics, alternative reasons to budget and two budget forms

This study examines contingency relationships between organisational characteristics and four alternative operational reasons to budget, across two budget forms (fixed budget and rolling forecasts). Furthering the work of Hansen and Van der Stede (2004), results show that contingency relationships between organisational characteristics and the importance of operational reasons to budget were different for performance evaluation reasons, in comparison to operational planning reasons

Wave-sheltered embayments are recruitment hotspots for tropical fishes on temperate reefs

© Inter-Research 2016. Poleward redistribution of species, facilitated by global warming, will be compromised if habitats at higher latitudes do not support the species' early life stages. For tropical reef fishes, reef structure may mediate colonisation of temperate regions; however, an understanding of key habitat requirements for colonisation is currently lacking. We show that density, diversity (taxonomic and trophic) and species richness of newly recruited tropical reef fishes were greater in embayed than exposed reefs in 2 mid-latitude temperate zones, where coastal waters are rapidly warming: southeastern Australia (30.5-33° S) and western Japan (32-33.5° N). Dietary generalists (e.g. planktivores and herbivores) and specialists (corallivores) associated more commonly with embayed reefs. Wave exposure was a stronger predictor of the density and richness of dietary generalists than water temperature, latitude, predatory fish densities, reef rugosities, benthos and distance to river mouths. Corallivores were strongly associated with branching corals, which were exclusive to highly sheltered reefs. We also explored habitat associations of 7 focal species within a coral reef, One Tree Island (OTI), Great Barrier Reef. Four species associated with wave - sheltered over exposed reef on OTI and temperate Australian reef. However, Abudefduf vaigiensis, Pomacentrus coelestis and Acanthurus triostegus associated more with wave-sheltered reef in temperate regions. We hypothesise that cool temperate waters promote greater sheltering of some warm-adapted, tropical fishes by impacting their swimming/physiological performance. Results suggest availability of embayed temperate reefs may influence where some tropical fishes colonise with warming waters, through impacting recruitment. Wave exposure of reefs should be considered when predicting geographic responses of tropical fishes to climate change

Holography at an Extremal De Sitter Horizon

Rotating maximal black holes in four-dimensional de Sitter space, for which the outer event horizon coincides with the cosmological horizon, have an infinite near-horizon region described by the rotating Nariai metric. We show that the asymptotic symmetry group at the spacelike future boundary of the near-horizon region contains a Virasoro algebra with a real, positive central charge. This is evidence that quantum gravity in a rotating Nariai background is dual to a two-dimensional Euclidean conformal field theory. These results are related to the Kerr/CFT correspondence for extremal black holes, but have two key differences: one of the black hole event horizons has been traded for the cosmological horizon, and the near-horizon geometry is a fiber over dS_2 rather than AdS_2.Comment: 15 page

Multi-parallel qPCR provides increased sensitivity and diagnostic breadth for gastrointestinal parasites of humans: field-based inferences on the impact of mass deworming

BACKGROUND: Although chronic morbidity in humans from soil transmitted helminth (STH) infections can be reduced by anthelmintic treatment, inconsistent diagnostic tools make it difficult to reliably measure the impact of deworming programs and often miss light helminth infections. METHODS: Cryopreserved stool samples from 796 people (aged 2-81 years) in four villages in Bungoma County, western Kenya, were assessed using multi-parallel qPCR for 8 parasites and compared to point-of-contact assessments of the same stools by the 2-stool 2-slide Kato-Katz (KK) method. All subjects were treated with albendazole and all Ascaris lumbricoides expelled post-treatment were collected. Three months later, samples from 633 of these people were re-assessed by both qPCR and KK, re-treated with albendazole and the expelled worms collected. RESULTS: Baseline prevalence by qPCR (n = 796) was 17 % for A. lumbricoides, 18 % for Necator americanus, 41 % for Giardia lamblia and 15% for Entamoeba histolytica. The prevalence was <1% for Trichuris trichiura, Ancylostoma duodenale, Strongyloides stercoralis and Cryptosporidium parvum. The sensitivity of qPCR was 98% for A. lumbricoides and N. americanus, whereas KK sensitivity was 70% and 32%, respectively. Furthermore, qPCR detected infections with T. trichiura and S. stercoralis that were missed by KK, and infections with G. lamblia and E. histolytica that cannot be detected by KK. Infection intensities measured by qPCR and by KK were correlated for A. lumbricoides (r = 0.83, p < 0.0001) and N. americanus (r = 0.55, p < 0.0001). The number of A. lumbricoides worms expelled was correlated (p < 0.0001) with both the KK (r = 0.63) and qPCR intensity measurements (r = 0.60). CONCLUSIONS: KK may be an inadequate tool for stool-based surveillance in areas where hookworm or Strongyloides are common or where intensity of helminth infection is low after repeated rounds of chemotherapy. Because deworming programs need to distinguish between populations where parasitic infection is controlled and those where further treatment is required, multi-parallel qPCR (or similar high throughput molecular diagnostics) may provide new and important diagnostic information

Characterizing the Chemistry of the Milky Way Stellar Halo: Detailed Chemical Analysis of a Metal-Poor Stellar Stream

We present the results of a detailed abundance analysis of one of the confirmed building blocks of the Milky Way stellar halo, a kinematically-coherent metal-poor stellar stream. We have obtained high resolution and high S/N spectra of 12 probable stream members using the MIKE spectrograph on the Magellan-Clay Telescope at Las Campanas Observatory and the 2dCoude spectrograph on the Smith Telescope at McDonald Observatory. We have derived abundances or upper limits for 51 species of 46 elements in each of these stars. The stream members show a range of metallicity (-3.4 < [Fe/H] < -1.5) but are otherwise chemically homogeneous, with the same star-to-star dispersion in [X/Fe] as the rest of the halo. This implies that, in principle, a significant fraction of the Milky Way stellar halo could have formed from accreted systems like the stream. The stream stars show minimal evolution in the alpha or Fe-group elements over the range of metallicity. This stream is enriched with material produced by the main and weak components of the rapid neutron-capture process and shows no evidence for enrichment by the slow neutron-capture process.Comment: v2: Removed references to M15 after learning that the source kinematic data for M15 were incorrect in an earlier paper. M15 is not related to this stream. (ApJ, accepted; 31 pages, 18 figures, 11 tables

Sensitivity and Specificity of Multiple Kato-Katz Thick Smears and a Circulating Cathodic Antigen Test for Schistosoma mansoni Diagnosis Pre- and Post-repeated-Praziquantel Treatment

Two Kato-Katz thick smears (Kato-Katzs) from a single stool are currently recommended for diagnosing Schistosoma mansoni infections to map areas for intervention. This ‘gold standard’ has low sensitivity at low infection intensities. The urine point-of-care circulating cathodic antigen test (POC-CCA) is potentially more sensitive but how accurately they detect S. mansoni after repeated praziquantel treatments, their suitability for measuring drug efficacy and their correlation with egg counts remain to be fully understood. We compared the accuracies of one to six Kato-Katzs and one POC-CCA for the diagnosis of S. mansoni in primary-school children who have received zero to ten praziquantel treatments. We determined the impact each diagnostic approach may have on monitoring and evaluation (M&E) and drug-efficacy findings

Dairy fats and cardiovascular disease: do we really need to be concerned?

peer-reviewedCardiovascular diseases (CVD) remain a major cause of death and morbidity globally and diet plays a crucial role in the disease prevention and pathology. The negative perception of dairy fats stems from the effort to reduce dietary saturated fatty acid (SFA) intake due to their association with increased cholesterol levels upon consumption and the increased risk of CVD development. Institutions that set dietary guidelines have approached dairy products with negative bias and used poor scientific data in the past. As a result, the consumption of dairy products was considered detrimental to our cardiovascular health. In western societies, dietary trends indicate that generally there is a reduction of full-fat dairy product consumption and increased low-fat dairy consumption. However, recent research and meta-analyses have demonstrated the benefits of full-fat dairy consumption, based on higher bioavailability of high-value nutrients and anti-inflammatory properties. In this review, the relationship between dairy consumption, cardiometabolic risk factors and the incidence of cardiovascular diseases are discussed. Functional dairy foods and the health implications of dairy alternatives are also considered. In general, evidence suggests that milk has a neutral effect on cardiovascular outcomes but fermented dairy products, such as yoghurt, kefir and cheese may have a positive or neutral effect. Particular focus is placed on the effects of the lipid content on cardiovascular health

Mindfulness based interventions in multiple sclerosis: a systematic review

&lt;b&gt;Background&lt;/b&gt; Multiple sclerosis (MS) is a stressful condition; depression, anxiety, pain and fatigue are all common problems. Mindfulness based interventions (MBIs) mitigate stress and prevent relapse in depression and are increasingly being used in healthcare. However, there are currently no systematic reviews of MBIs in people with MS. This review aims to evaluate the effectiveness of MBIs in people with MS.&lt;p&gt;&lt;/p&gt; &lt;b&gt;Methods&lt;/b&gt; Systematic searches were carried out in seven major databases, using both subject headings and key words. Papers were screened, data extracted, quality appraised, and analysed by two reviewers independently, using predefined criteria. Study quality was assessed using the Cochrane Collaboration risk of bias tool. Perceived stress was the primary outcome. Secondary outcomes include mental health, physical health, quality of life, and health service utilisation. Statistical meta-analysis was not possible. Disagreements were adjudicated by a third party reviewer.&lt;p&gt;&lt;/p&gt; &lt;b&gt;Results&lt;/b&gt; Three studies (n = 183 participants) were included in the final analysis. The studies were undertaken in Wales (n = 16, randomised controlled trial - (RCT)), Switzerland (n = 150, RCT), and the United States (n = 17, controlled trial). 146 (80%) participants were female; mean age (SD) was 48.6 (9.4) years. Relapsing remitting MS was the main diagnostic category (n = 123, 67%); 43 (26%) had secondary progressive disease; and the remainder were unspecified. MBIs lasted 6–8 weeks; attrition rates were variable (5-43%); all employed pre- post- measures; two had longer follow up; one at 3, and one at 6 months. Socio-economic status of participants was not made explicit; health service utilisation and costs were not reported. No study reported on perceived stress. All studies reported quality of life (QOL), mental health (anxiety and depression), physical (fatigue, standing balance, pain), and psychosocial measures. Statistically significant beneficial effects relating to QOL, mental health, and selected physical health measures were sustained at 3- and 6- month follow up.&lt;p&gt;&lt;/p&gt; &lt;b&gt;Conclusion&lt;/b&gt; From the limited data available, MBIs may benefit some MS patients in terms of QOL, mental health, and some physical health measures. Further studies are needed to clarify how MBIs might best serve the MS population.&lt;p&gt;&lt;/p&gt

The Halo Occupation Distribution of Black Holes: Dependence on Mass

We investigate the halo occupation distribution (HOD) of black holes within a hydrodynamic cosmological simulation that directly follows black hole growth. Similar to the HOD of galaxies/subhalos, we find that the black hole occupation number can be described by the form N_BH proportional to 1+ (M_Host)^alpha where alpha evolves mildly with redshift indicating that a given mass halo (M_Host) at low redshift tends to host fewer BHs than at high redshift (as expected as a result of galaxy and BH mergers). We further divide the occupation number into contributions from black holes residing in central and satellite galaxies within a halo. The distribution of M_BH within halos tends to consist of a single massive BH (distributed about a peak mass strongly correlated with M_Host), and a collection of relatively low-mass secondary BHs, with weaker correlation with M_Host. We also examine the spatial distribution of BHs within their host halos, and find they typically follow a power-law radial distribution (i.e. much more centrally concentrated than the subhalo distribution). Finally, we characterize the host mass for which BH growth is feedback dominated (e.g. star formation quenched). We show that halos with M_Host > 3 * 10^12 M_sun have primary BHs that are feedback dominated by z~3 with lower mass halos becoming increasingly more affected at lower redshift.Comment: 10 pages, 7 figures, submitted to MNRA