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

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

Here's looking at you, kid: attention to infant emotional faces in mothers and non-mothers.

Infant facial cues play a critical role in eliciting care and nurturance from an adult caregiver. Using an attentional capture paradigm we investigated attentional processing of adult and infant emotional facial expressions in a sample of mothers (n = 29) and non-mothers (n = 37) to determine whether infant faces were associated with greater task interference. Responses to infant target stimuli were slower than adult target stimuli in both groups. This effect was modulated by parental status, such that mothers compared to non-mothers showed longer response times to infant compared to adult faces. Both groups also responded more slowly to emotional faces, an effect that was more marked for infant emotional faces. Finally, it was found that greater levels of mothers' self-reported parental distress was associated with less task interference when processing infant faces. These findings indicate that for adult women, infant faces in general and emotional infant faces in particular, preferentially engage attention compared to adult faces. However, for mothers, infant faces appear to be more salient in general. Therefore, infant faces may constitute a special class of social stimuli. We suggest that alterations in attentional processing in motherhood may constitute an adaptive behavioural change associated with becoming a parent

Sediment pollution impacts sensory ability and performance of settling coral-reef fish

© 2015, Springer-Verlag Berlin Heidelberg. Marine organisms are under threat globally from a suite of anthropogenic sources, but the current emphasis on global climate change has deflected the focus from local impacts. While the effect of increased sedimentation on the settlement of coral species is well studied, little is known about the impact on larval fish. Here, the effect of a laterite “red soil” sediment pollutant on settlement behaviour and post-settlement performance of reef fish was tested. In aquarium tests that isolated sensory cues, we found significant olfaction-based avoidance behaviour and disruption of visual cue use in settlement-stage larval fish at 50 mg L−1, a concentration regularly exceeded in situ during rain events. In situ light trap catches showed lower abundance and species richness in the presence of red soil, but were not significantly different due to high variance in the data. Prolonged exposure to red soil produced altered olfactory cue responses, whereby fish in red soil made a likely maladaptive choice for dead coral compared to controls where fish chose live coral. Other significant effects of prolonged exposure included decreased feeding rates and body condition. These effects on fish larvae reared over 5 days occurred in the presence of a minor drop in pH and may be due to the chemical influence of the sediment. Our results show that sediment pollution of coral reefs may have more complex effects on the ability of larval fish to successfully locate suitable habitat than previously thought, as well as impacting on their post-settlement performance and, ultimately, recruitment success

Discourse or gimmick? Digital marginalia in online scholarship

Marginalia has been studied as discourse, as historical documentation and as evidence of reader response. As many academic texts are now available electronically, it seems a natural step to incorporate the interactive, social functions of the Web 2.0. Digital marginalia in an academic publishing context has been a largely unsuccessful venture to this date, yet there are several promising developments. Tools have emerged that enable readers annotate online texts in an approximation of paper-based marginalia, with the additional affordances of two- (or many-) way discourse, digital archiving, and the ability to hide the annotations. This article reviews the contemporary practices of digital marginalia, narrowing in to focus on digital marginalia as a form of academic discourse and peer review. I analyse several case studies of digital marginalia and discourse within this context, including Nature’s trial of open peer review, Wellcome Open Research, PLOS ONE and PubPeer’s systems, as well as my own experience using open peer review with Hypothes.is in a special ‘disrupted’ issue of the Journal of Media Practice. The article examines the relative success of these initiatives, attitudes toward open peer review and concludes with some promising developments for the future of digital marginalia and discourse in academic publishing

Participatory policy making by dairy producers to reduce anti-microbial use on farms

This is the author accepted manuscript. The final version is available from Blackwell Publishing via the DOI in this record.Pressures for more responsible use of anti‐microbial (AM) medicines in food animals are likely to increase from policymakers and the food industry, including retailers. To address this challenge, participatory approaches to welfare interventions and disease prevention may also be necessary alongside more conventional regulatory measures. This article describes the process of enabling groups of dairy producers to use a participatory policy making approach to develop an AM stewardship policy. The policy includes measures agreed to by all producers for more responsible use of AMs, whilst maintaining or improving dairy herd health and welfare. This process provided a unique opportunity for collaboration and dialogue between producers, veterinarians, industry and researchers. Its participatory nature encouraged comprehensive learning for all involved. This integration of science with producers’ knowledge and experience led to credible and practical recommendations designed to deliver real and lasting change in AM use. The multidisciplinary nature of this research marks a significant contribution to embedding social science skills and approaches into the veterinary sphere. As an initial step in creating better understanding of how participatory approaches with farmers can be applied in a UK context and more widely, this work serves as a pilot for promoting more responsible use of veterinary medicines in other livestock species

Fluoroquinolones and isoniazid-resistant tuberculosis: implications for the 2018 WHO guidance.

INTRODUCTION: 2018 World Health Organization (WHO) guidelines for the treatment of isoniazid (H)-resistant (Hr) tuberculosis recommend a four-drug regimen: rifampicin (R), ethambutol (E), pyrazinamide (Z) and levofloxacin (Lfx), with or without H ([H]RZE-Lfx). This is used once Hr is known, such that patients complete 6 months of Lfx (≥6[H]RZE-6Lfx). This cohort study assessed the impact of fluoroquinolones (Fq) on treatment effectiveness, accounting for Hr mutations and degree of phenotypic resistance. METHODS: This was a retrospective cohort study of 626 Hr tuberculosis patients notified in London, 2009-2013. Regimens were described and logistic regression undertaken of the association between regimen and negative regimen-specific outcomes (broadly, death due to tuberculosis, treatment failure or disease recurrence). RESULTS: Of 594 individuals with regimen information, 330 (55.6%) were treated with (H)RfZE (Rf=rifamycins) and 211 (35.5%) with (H)RfZE-Fq. The median overall treatment period was 11.9 months and median Z duration 2.1 months. In a univariable logistic regression model comparing (H)RfZE with and without Fqs, there was no difference in the odds of a negative regimen-specific outcome (baseline (H)RfZE, cluster-specific odds ratio 1.05 (95% CI 0.60-1.82), p=0.87; cluster NHS trust). Results varied minimally in a multivariable model. This odds ratio dropped (0.57, 95% CI 0.14-2.28) when Hr genotype was included, but this analysis lacked power (p=0.42). CONCLUSIONS: In a high-income setting, we found a 12-month (H)RfZE regimen with a short Z duration to be similarly effective for Hr tuberculosis with or without a Fq. This regimen may result in fewer adverse events than the WHO recommendations

Hsp21potentiates antifungal drug tolerance in Candida albicans

Peer reviewedPublisher PD

Subtle changes in the flavour and texture of a drink enhance expectations of satiety

Background: The consumption of liquid calories has been implicated in the development of obesity and weight gain. Energy-containing drinks are often reported to have a weak satiety value: one explanation for this is that because of their fluid texture they are not expected to have much nutritional value. It is important to consider what features of these drinks can be manipulated to enhance their expected satiety value. Two studies investigated the perception of subtle changes in a drink’s viscosity, and the extent to which thick texture and creamy flavour contribute to the generation of satiety expectations. Participants in the first study rated the sensory characteristics of 16 fruit yogurt drinks of increasing viscosity. In study two, a new set of participants evaluated eight versions of the fruit yogurt drink, which varied in thick texture, creamy flavour and energy content, for sensory and hedonic characteristics and satiety expectations. Results: In study one, participants were able to perceive small changes in drink viscosity that were strongly related to the actual viscosity of the drinks. In study two, the thick versions of the drink were expected to be more filling and have a greater expected satiety value, independent of the drink’s actual energy content. A creamy flavour enhanced the extent to which the drink was expected to be filling, but did not affect its expected satiety. Conclusions: These results indicate that subtle manipulations of texture and creamy flavour can increase expectations that a fruit yogurt drink will be filling and suppress hunger, irrespective of the drink’s energy content. A thicker texture enhanced expectations of satiety to a greater extent than a creamier flavour, and may be one way to improve the anticipated satiating value of energy-containing beverages

Protective role of vitamin B6 (PLP) against DNA damage in Drosophila models of type 2 diabetes

Growing evidence shows that improper intake of vitamin B6 increases cancer risk and several studies indicate that diabetic patients have a higher risk of developing tumors. We previously demonstrated that in Drosophila the deficiency of Pyridoxal 5' phosphate (PLP), the active form of vitamin B6, causes chromosome aberrations (CABs), one of cancer prerequisites, and increases hemolymph glucose content. Starting from these data we asked if it was possible to provide a link between the aforementioned studies. Thus, we tested the effect of low PLP levels on DNA integrity in diabetic cells. To this aim we generated two Drosophila models of type 2 diabetes, the first by impairing insulin signaling and the second by rearing flies in high sugar diet. We showed that glucose treatment induced CABs in diabetic individuals but not in controls. More interestingly, PLP deficiency caused high frequencies of CABs in both diabetic models demonstrating that hyperglycemia, combined to reduced PLP level, impairs DNA integrity. PLP-depleted diabetic cells accumulated Advanced Glycation End products (AGEs) that largely contribute to CABs as α-lipoic acid, an AGE inhibitor, rescued not only AGEs but also CABs. These data, extrapolated to humans, indicate that low PLP levels, impacting on DNA integrity, may be considered one of the possible links between diabetes and cancer