How does the franchisor’s choice of different control mechanisms affect franchisees’ and employee-managers’ satisfaction?

Satisfaction of franchisees and employee-managers affects the overall performance of a franchise system. We argue that different actors in the same franchise system need to be treated in different ways. The franchisor’s choice of control mechanisms affects the satisfaction of franchisees and employee-managers differently. Drawing on data from the largest German franchise system, we show that the effectiveness of different control mechanisms depends on actor type and experience. Outcome control leads to higher satisfaction among franchisees and employee-managers, while behavior control enhances employee-managers’ satisfaction. Thereby, outcome control leads to higher satisfaction among more experienced franchisees, while behavior control enhances both highly and lowly experienced employee-managers’ satisfaction. Our results suggest that franchisors face a dilemma: On the one hand, behavior control is associated with high costs and has no impact on franchisees’ satisfaction at all. On the other hand, it might still be necessary to prevent franchisees from behaving opportunistically

Paramètres influençant la structure et la fonction du globule rouge chez le cheval

The erythrocyte, as an oxygen carrier, is submitted to areas where oxidative stress is important. The maintenance of the structure and fluidity of its membrane is essential to its function. Indeed, oxygen must diffuse through the membrane and the deformability of the cell is essential to its progression through capillaries. The structure and, as a consequence, the fluidity of the membrane influence these properties. The red blood cell presents antioxydant capacities, but in some cases, free radical production is increased and exceeds antiradical defences leading to irreversible defects of the membrane, and, as a consequence, of its function. Horse erythrocyte seems to be more sensitive to oxidative stress than other species and resulting hemorheological changes could have tissular and organic consequences.Le globule rouge, de par sa fonction de transport de l’oxygène, est soumis à des milieux où le stress oxydant est important. Le maintien de la structure et de la dynamique de sa membrane est essentiel à la réalisation de sa fonction. En effet, l’oxygène doit pouvoir diffuser à travers la membrane et la cellule doit être capable de se déformer pour progresser dans les capillaires. La structure et, en conséquence, la fluidité de la membrane influencent ces propriétés. Le globule rouge présente des défenses antioxydantes importantes, mais dans certaines situations la production de radicaux libres est accrue et dépasse ces défenses aboutissant à des lésions irréversibles de la membrane cellulaire et donc de la fonction. L’érythrocyte équin semble plus sensible au stress oxydant que celui des autres espèces et les modifications hemorhéologiques qui en résultent peuvent avoir des conséquences au niveau tissulaire et organique.Peer reviewe

Comparison of inulin with urea as dilutional markers of bronchoalveolar lavage in healthy and heaves-affected horses.

Solute analysis in bronchoalveolar lavage fluid involves the use of dilutional markers to correct for variable recovery of pulmonary epithelial lining fluid (PELF). Urea is the best characterised endogenous marker, whereas inulin appears to meet the requirements of an exogenous marker. In horses, the use of inulin has never been investigated and the impact of lower airway diseases such as heaves, on PELF recovery is unknown. In this study, five healthy and five heaves-affected horses underwent airway endoscopy and bronchoalveolar lavage. PELF recovery from bronchoalveolar lavage was calculated by the inulin and the urea method. The inulin method was compared to the urea method and differences between healthy and heaves-affected horses were analysed. From a technical and analytical point of view, inulin fulfilled the requirements of a marker of dilution as well as urea. When both healthy and heaves-affected horses groups were pooled together, PELF recovery calculated by the inulin method was significantly higher than by the urea method (6.43+/-4.08% versus 0.789+/-0.299%, P < 0.005). No significant differences were observed between healthy and heaves-affected horses, neither by the inulin nor by the urea method. Inulin did not present major advantages over urea, but the combined use of both markers can improve the standardisation of studies comparing PELF compounds, by providing upper limits (inulin dilution) and lower limits (urea dilution) of PELF recovery.Peer reviewe

Factors Characterizing Puberty in Ram Lambs of Four Breeds Raised Under High Altitude Conditions

The aim of this study was to compare ram lambs of four Colombian wool breeds raised under high altitude conditions to describe evolution of semen characteristics, body development, and libido and plasma testosterone. Corriedale, Hampshire, Romney Marsh, and Creole rams were enrolled since the age of 4 months for libido and testosterone (maximum, mean and amplitude) assessment, whereas semen collection was performed between 6 and 11 months of age by use of electro-ejaculation. Beside analysis of variables in function of breed and over time, a semen maturity score, considering semen volume, mass motility, individual progressive motility, concentration and % of living spermatozoa was established in function of adult rams’ reference data. Colombian Creole displayed significantly higher results regarding all variables and showed the most important body development at each time point of the study

THE DETERMINANTS AND THE CONSEQUENCES OF ADOPTING ACCOUNTING STANDARDS IN ISLAMIC BANKS: A CROSS COUNTRY STUDY

This study investigates the determinants of adopting accounting standards (AAOIFI, IFRS or local standards) in thirty different countries with an Islamic banking industry. This study also examines the link between corporate governance disclosure, corporate social responsibility disclosure, and the adoption of accounting standards in the Islamic banking industry (IBI) as consequences for the adoption process. To the best of my knowledge, this is the only study that empirically investigates this topic. Environmental determinism theory is used as a framework to develop and test for explanations of the accounting standards used in countries where Islamic banks operate. Using multinomial logistic analysis to investigate the determinants of adopting any of the accounting standards sets (AAOIFI, IFRS, LOCAL), I find that both internal environmental factors, such as the level of education and the sophistication of the financial press, as well as enforcement factors, such as the existence of a centralised Sharia committee, are likely to have an impact on the accounting standards adopted by the Islamic banking industry. In regard to the second objective of examining the link between corporate governance disclosure, corporate social responsibility disclosure, and the adoption of accounting standards in the Islamic banking industry (IBI), multivariate regression was used to analyse the data. The results present that: there is an association between corporate governance disclosure and social responsibility disclosure with the accounting standard adopted in the country. The analysis also presents that both types of disclosure within the IBI is associated with the other non-accounting institutions in the country as openness to economy, political stability, and enforcement mechanisms such as a centralised Sharia committee in the country. This result implies that the specific accounting standards adopted by the Islamic banking industry are subject to the internal environment of, and the enforcement mechanisms imposed by, the country. This result further suggests that accounting institutions such as accounting standards adoption and non-accounting institutions are associated with disclosure practices in IBI. Therefore, a conclusion can be drawn that adoption of accounting standards within the Islamic banking industry is an important accounting institution which can be determined by other institutions, as well as affecting disclosure practices in the industry.Ministry Of Manpower, Sultanate of Oma

The socio-economic burden of cystic echinococcosis in morocco:A combination of estimation method

Cystic echinococcosis (CE) is a major zoonosis in Morocco despite the launch of a national control programme in 2005. As its economic consequences have not been studied yet in Morocco, this study estimated CE impact in terms of monetary losses, disability-adjusted life years (DALY), and DALY for zoonotic diseases (zDALY) in the entire country and in specific regions for the 2011 to 2014 period. The direct monetary losses were related to organ seizure from infected animal in slaughterhouses, and to healthcare expenses as well as lost wages for infected humans. Animal production losses concerned milk yield, fertility, carcass weight, and wool production. Losses due to human infection were also composed of disability and productivity losses at work. Monte Carlo simulations were used to estimate monetary losses and zDALY values. Nationwide, the estimated DALY was 0.5 years per 100,000 persons per year, and the zDALY was 55 years per 100,000 persons per year. Total yearly losses were estimated at 73 million USD (54-92 million USD). However, losses differed significantly among regions. Most of the economic losses consisted of unperceived consequences, i.e. decreased animal production and reduced productivity of asymptomatic individuals. Future studies should determine the socioeconomic and epidemiological factors underlying the differences in economic losses among regions to develop better adapted control programmes. Author summary Cystic echinococcosis (CE) is a major neglected zoonosis in Morocco, despite the launch of a national control programme in 2005. The first study on CE in Morocco dates back to 1924. However, no evaluation of economic losses was made until now. The present study estimated the economic losses caused by CE in Morocco, at the national and regional scale, by combining financial and non-financial methods. Estimation of the direct and indirect losses caused by CE infection in humans and livestock (sheep, cattle, goats and camels) highlighted the important disease burden nationwide, amounting to 0.07% of Morocco Gross Domestic Product. The combination of methods brought information on the different CE-linked economic losses, including the unperceived consequences. These results indicate that the national CE control strategy did not result in a decrease of the disease burden, which calls for its evaluation and improvement