Search

Cross-border alliances expose firms to heightened risks, posing different governance and control challenges than domestic alliances. We examine the impact of differences in alliance partner countries' institutional environments. Analysis of survey data supports our contention that cross-border alliances involve a greater reliance on formal controls, particularly when firms collaborate with partners in countries with a weaker institutional environment. These relations exist regardless of governance structure (i.e., equity or non-equity alliance) that prior research considers a critical choice for addressing cross-border alliance risks. Additional analyses show that four subdimensions of institutional characteristics (voice and accountability, regulatory quality, rule of law, and control of corruption) and one subdimension of formal controls (behavior controls) are the main drivers in the association between institutional distance and reliance on formal controls. These findings demonstrate the distinct impact of institutional environment as a country-level determinant of alliance control choices. Data Availability: Due to confidentiality agreements with respondents, the data cannot be released publicly. JEL Classifications: D23; D82; L22; M4.

Severe malarial anemia (SMA) is a leading cause of childhood morbidity and mortality in holoendemic Plasmodium falciparum transmission regions. To gain enhanced understanding of predisposing factors for SMA, we explored the relationship between complement component 3 (C3) missense mutations [rs2230199 (2307C>G, Arg>Gly102) and rs11569534 (34420G>A, Gly>Asp1224)], malaria, and SMA in a cohort of children (n = 1617 children) over 36 months of follow-up. Variants were selected based on their ability to impart amino acid substitutions that can alter the structure and function of C3. The 2307C>G mutation results in a basic to a polar residue change (Arg to Gly) at position 102 (β-chain) in the macroglobulin-1 (MG1) domain, while 34420G>A elicits a polar to acidic residue change (Gly to Asp) at position 1224 (α-chain) in the thioester-containing domain. After adjusting for multiple comparisons, longitudinal analyses revealed that inheritance of the homozygous mutant (GG) at 2307 enhanced the risk of SMA (RR = 2.142, 95%CI: 1.229–3.735, P = 0.007). The haplotype containing both wild-type alleles (CG) decreased the incident risk ratio of both malaria (RR = 0.897, 95%CI: 0.828–0.972, P = 0.008) and SMA (RR = 0.617, 95%CI: 0.448–0.848, P = 0.003). Malaria incident risk ratio was also reduced in carriers of the GG (Gly102Gly1224) haplotype (RR = 0.941, 95%CI: 0.888–0.997, P = 0.040). Collectively, inheritance of the missense mutations in MG1 and thioester-containing domain influence the longitudinal risk of malaria and SMA in children exposed to intense Plasmodium falciparum transmission.

The dominant view is that outsourcing is driven by efficiency considerations. We demonstrate that a different path to outsourcing originates from critical internal resource shortages. These shortages pose a critical dilemma; on the one hand outsourcing is a reasonably durable approach to solving resource shortages. On the other hand, the same resource shortages complicate the management of outsourcing and may create knowledge and evaluation problems. We empirically examine this dilemma and thereby add to the limited work on the enabling effects of outsourcing under resource constraints. We employ two rich and unique panel datasets of Australian firms observed over five-year periods, to test dynamic change models if firm-level financial and competence constraints induce outsourcing, and if this in turn enables internal process improvement. The results show that outsourcing indeed is associated with both financial and competence constraints, although the impact of these constraints differs over time. In turn, we find that increased outsourcing relates positively to contemporaneous and future process improvement. These findings thus shed a positive light on how outsourcing can enable firms to overcome constraints and realize internal process improvement.

BackgroundMany control methods have been implemented to tackle onchocerciasis and great successes have been achieved, leading to a paradigm shift from control of morbidity to interruption of transmission and ultimately elimination. The mandate of the African Programme for Onchocerciasis Control (APOC) ended in 2015, and endemic countries are to plan and conduct elimination activities by themselves, with technical assistance by the Expanded Special Project for Elimination of Neglected Tropical Diseases (ESPEN). To this end, an elimination expert committee was set up in Cameroon in 2018. This committee identified the need to update the data on the current situation of onchocerciasis. The present study aims to systematically review and report all available epidemiological data, including prevalence, intensity and transmission of onchocerciasis to provide pertinent information that will be useful to design optimal strategies to achieve onchocerciasis elimination in Cameroon.MethodsPubMed/MEDLINE, EMBASE and Web of Science will be searched from inception onwards. Grey literature will be identified through Google Scholar searches, dissertation databases and other relevant documents such as government reports. Eligible studies will be mostly observational, including cohort and cross-sectional surveys. No limitations will be imposed on publication status and study period. The primary outcomes will be (1) the prevalence and intensity ofOnchocerca volvulusinfection in humans, (2) transmission intensity and (3) impact of interventions on prevalence, intensity and transmission of onchocerciasis. Secondary outcomes will be environmental and socio-demographic factors supporting the primary outcomes. Two reviewers will independently screen all citations, full-text articles and abstract data. Potential conflicts will be resolved through discussion. Methodological quality including bias will be appraised using appropriate approaches. A narrative synthesis will describe quality and content of the epidemiological evidence. Prevalence and intensity of infection estimates will be stratified according to gender, age, geographical location and year of publication.DiscussionThis study will provide the health authorities as well as the scientific community with up-to-date information about the epidemiological situation of onchocerciasis in Cameroon. Understanding the spatiotemporal dynamics of the infection will help to define alternative and complementary strategies to accelerate onchocerciasis elimination in the country. Results of this review will also be used to update existing epidemiological models for onchocerciasis in order to fine-tune predictions of elimination timeframes in the country.Systematic review registrationThis protocol is under registration review in PROSPERO.

Background The District Health Information Software (DHIS2), adopted as national health information system by the ministry of public health in Cameroon, did not integrate neglected tropical diseases (NTD) program data. Integrating NTD program data into the national DHIS2 might require more than technical skills. Our study aimed to explore the factors that affect acceptability and use of DHIS2 by NTD stakeholders for successful integration of NTD program data into the national DHIS2. Methods For purposes of this mixed-methods study, the data were collected through a self-administered questionnaire targeting NTD stakeholders at different levels of the health pyramid from all the ten Regions in Cameroon. The questionnaire was based on a modified Unified Theory of Acceptance and Use of Technology (UTAUT) model, supplemented by a qualitative analysis to assess the acceptability, and use of the DHIS2 as a platform for NTD program data in Cameroon. Results We found 81.9% (95% confidence interval, CI=0.784-0.859; standard error=0.019) of intention to use DHIS2 for NTDs program data and 18.4% (95% CI=0.130-0.289; standard error=0.041) of actual use among survey participants. Social influence (β=0.269, P=0.000), voluntariness of use (β=0.243, P=0.000), performance expectancy (β=0.186, P=0.010), and training adequacy (β=0.199, P=0.000) would positively influence intention to use DHIS2. Computer anxiety (β=-0.230, P=0.000) and technology experience (β=0.374, P=0.000) would have a significant negative and positive effect on actual use, respectively. The most critical challenges in using DHIS2 referred to facilitating conditions (conditions of the work environment), specifically electricity and internet connection, impeding actual use of DHIS2. Conclusions Our study revealed that NTD stakeholders in Cameroon are ready to accept DHIS2 for NTD program in Cameroon. However, to ensure its successful implementation. For example, we recommend that NTD program managers plan adequate support in providing proper training, non-vendor specific 2G-3G-4G internet modems with data bundle and smartphones/laptops to ease the use of DHIS2 by NTD stakeholders. We showed that acceptability of DHIS2 studied through UTAUT model should be complemented with a qualitative analysis for richer insights.

OBJECTIVE: Industry actors (organizations, associations) can influence the way in which firms comply with regulations. This study examines how this influence process is affected by government intervention. METHODS: Using official, anonymized data from the entire industry of financial intermediation in the Netherlands (N = 8655 firms), we examine how firms’ affiliations with industry actors relate to (1) voluntary actions aligned with improving regulatory compliance (e.g., requesting audits, attending workshops), and (2) law violations. Industry actors are distinguished between trade associations and the industry’s self-regulatory organization (SRO), which is subject to more government intervention. The analysis employs Poisson regressions to explain count variables, and bootstrapping to assess indirect associations. A series of robustness tests focus on relevant sub-samples, employ exact matching to address possible self-selection, and incorporate lagged dependent variables. RESULTS: The association between affiliations with industry actors and law violations is negative and significant. This association is more indirect for trade associations than for the SRO (i.e., it is more strongly mediated by the voluntary actions firms take and which help to improve compliance). CONCLUSIONS: These findings go in line with the theory that government intervention makes industry-self regulation more mandated and less voluntary. Under less government intervention, industry actors may promote more voluntary efforts to comply.

Research on alliance governance has pointed out that joint ventures (JVs) are particularly complex forms of collaboration. Partnering firms therefore often face difficulties in anticipating contingencies and collaborative behaviors at the contract negotiation stage. When initial JV contracts are incomplete, renegotiation represents a key strategic opportunity for enhancing contractual safeguards or coordination guidelines over the course of the joint venture. Costs and risks entailed by renegotiating JV arrangements at a later stage are far from trivial, however. Existing research on alliances suggests that practitioners have alternative relational and formal governance solutions at their disposal for handling possible inefficiencies caused by contractual gaps over time. Although insightful, this research does not enable a determination as to whether these alternative relational and formal mechanisms substitute for or facilitate ex post contractual renegotiation. The competing arguments found in the literature provide little guidance to JV practitioners as well. Our results show that the collaborative context within which the JV is embedded (i.e., prior inter-partner ties) obviates the need for enhancing incomplete JV contracts ex post. By contrast, ex post contractual adjustments are fostered and facilitated by the formal and administrative apparatus engaged over the course of the JV (i.e., an involved JV board of directors). Such opposing effects suggest that prior ties can “prevent” the occurrence of inefficiencies caused by contractual gaps, while an involved JV board primarily can act as a mediation and renegotiation platform to “repair” the exchange when inefficiencies occur. Our findings highlight the multidimensional nature of joint venture governance, and in particular the interplay among various formal and informal governance solutions in the execution of joint ventures. By unpacking their complex effects on the decision to renegotiate incomplete JV contracts, our study also holds important value for managers seeking to govern their JVs over time.

In collaboration with the Authority for the Financial Markets in the Netherlands, we manipulate the content of official letters that instruct financial intermediaries to submit a mandatory self-assessment. As part of the Registered Report Process, we submitted our hypotheses, experimental procedure, and planned statistical analyses before data collection. We predicted that a request indicating a supportive regulatory attitude has a positive effect on reporting quality on average. We also predicted this effect to be stronger for small firms and for firms with a long-term orientation, and to become negative for firms with a short-term orientation. Planned analyses show that a supportive letter reduced reporting quality unless firms had a long-term orientation, supporting the moderating influence of time horizon, but providing no support for the expected average effect or for moderation by firm size.

Background The local inflammatory tissue response after acute myocardial infarction (MI) determines subsequent healing. Systemic interaction may induce neuroinflammation as a precursor to neurodegeneration. Objectives This study sought to assess the influence of MI on cardiac and brain inflammation using noninvasive positron emission tomography (PET) of the heart-brain axis. Methods After coronary artery ligation or sham surgery, mice (n = 49) underwent serial whole-body PET imaging of the mitochondrial translocator protein (TSPO) as a marker of activated macrophages and microglia. Patients after acute MI (n = 3) were also compared to healthy controls (n = 9). Results Infarct mice exhibited elevated myocardial TSPO signal at 1 week versus sham (percent injected dose per gram: 8.0 ± 1.6 vs. 4.8 ± 0.9; p + inflammatory cells in the infarct. Early TSPO signal predicted subsequent left ventricular remodeling at 8 weeks (r partial = −0.687; p = 0.001). In parallel, brain TSPO signal was elevated at 1 week (1.7 ± 0.2 vs. 1.4 ± 0.2 for sham; p = 0.017), localized to activated microglia. After interval decline at 4 weeks, progressive heart failure precipitated a second wave of neuroinflammation (1.8 ± 0.2; p = 0.005). TSPO was concurrently up-regulated in remote cardiomyocytes at 8 weeks (8.8 ± 1.7, p Conclusions The brain is susceptible to acute MI and chronic heart failure. Immune activation may interconnect heart and brain dysfunction, a finding that provides a foundation for strategies to improve heart and brain outcomes.

The first opportunities to field test interventions to increase COVID-19 vaccination were among health care workers (HCWs), who were among the first to be offered COVID-19 vaccines. After 1 large Pennsylvania health system sent 36 vaccine-related mass emails to employees over 5 weeks (eAppendix in Supplement 1), 9723 of 23 700 HCWs (41%) had still not scheduled their vaccination. We sought to determine whether individually addressed emails designed with behaviorally informed features1,2,3,4,5 could increase vaccination registration compared with a delayed control group.

Background Severe adverse events after treatment with ivermectin in individuals with high levels of Loa loa microfilariae in the blood preclude onchocerciasis elimination through community-directed treatment with ivermectin (CDTI) in Central Africa. We measured the cost of a community-based pilot using a test-and-not-treat (TaNT) strategy in the Soa health district in Cameroon. Methods Based on actual expenditures, we empirically estimated the economic cost of the Soa TaNT campaign, including financial costs and opportunity costs that will likely be borne by control programs and stakeholders in the future. In addition to the empirical analyses, we estimated base-case, less intensive, and more intensive resource use scenarios to explore how costs might differ if TaNT were implemented programmatically. Results The total costs of US$283 938 divided by total population, people tested, and people treated with 42% coverage were US$4.0, US$9.2, and US$9.5, respectively. In programmatic implementation, these costs (base-case estimates with less and more intensive scenarios) could be US$2.2 ($1.9–$3.6), US$5.2 ($4.5–$8.3), and US$5.4 ($4.6–$8.6), respectively. Conclusions TaNT clearly provides a safe strategy for large-scale ivermectin treatment and overcomes a major obstacle to the elimination of onchocerciasis in areas coendemic for Loa loa. Although it is more expensive than standard CDTI, costs vary depending on the setting, the implementation choices made by the institutions involved, and the community participation rate. Research on the required duration of TaNT is needed to improve the affordability assessment, and more experience is needed to understand how to implement TaNT optimally., We measured the costs of a community-based pilot using a safe test-and-not-treat strategy to treat onchocerciasis with ivermectin in areas coendemic for Loa loa. Costs per person were US$4.0 (population), US$9.2 (tested), and US$9.5 (treated).

We examine how firms' management accounting information influences interfirm contract design. We theorize that comprehensive accounting information enables firms to design more complete contracts with suppliers, as indicated by increased issue inclusiveness and clause specificity. Survey data of Japanese manufacturing firms about the management of supplier relationships support the expectation that comprehensive management accounting information enables the development of more inclusive and specific contracts with suppliers. These contracts are also less subject to additional informal agreements between exchange partners. These results are consistent with the idea that better accounting information enables more complete contracting.

© 2019 Gramaglia et al. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited. Clinical and model studies indicate that low nitric oxide (NO) bioavailability due in part to profound hypoargininemia contributes to cerebral malaria (CM) pathogenesis. Protection against CM pathogenesis may be achieved by altering the diet before infection with Plasmodium falcIParum infection (nutraceutical) or by administering adjunctive therapy that decreases CM mortality (adjunctive therapy). This hypothesis was tested by administering citrulline or arginine in experimental CM (eCM). We report that citrulline injected as prophylaxis immediately post infection (PI) protected virtually all mice by ameliorating (i) hypoargininemia, (ii) urea cycle impairment, and (iii) disruption of blood brain barrier. Citrulline prophylaxis inhibited plasma arginase activity. Parasitemia was similar in citrulline- And vehicle control-groups, indicating that protection from pathogenesis was not due to decreased parasitemia. Both citrulline and arginine administered from day 1 PI in the drinking water significantly protected mice from eCM. These observations collectively indicate that increasing dietary citrulline or arginine decreases eCM mortality. Citrulline injected IP on day 4 PI with quinine-injected IP on day 6 PI partially protected mice from eCM; citrulline plus scavenging of superoxide with pegylated superoxide dismutase and pegylated catalase protected all recIPients from eCM. These findings indicate that ameliorating hypoargininemia with citrulline plus superoxide scavenging decreases eCM mortality.

Patellar luxation (PL) is one of the major hereditary orthopaedic abnormalities observed in a variety of dog breeds. When the patellae move sideways out of the trochlear groove, this is called PL. The PL score varies between dogs from normal to very severe. Reducing the prevalence of PL by breeding could prevent surgery, thereby improve welfare. Orthopaedic specialists differentiate between normal and loose patellae, where the patellae can be moved to the edge of the trochlear groove, considering scoring loose patellae as normal in the future. Loose patellae are considered acceptable for breeding so far by the breeding organization. The aim of this study was to analyse the genetic background of PL to decide on the importance of loose patellae when breeding for healthy dogs. Data are available from two dog breeds, that is Flat-coated Retrievers (n = 3808) and Kooiker dogs (n = 794), with a total of 4602 dogs. Results show that loose patellae indicate that dogs are genetically more susceptible to develop PL because family members of the dogs with loose patellae showed more severe PL. In addition, the estimated breeding values for dogs with loose patellae indicate that breeding values of dogs with loose patellae were worse than breeding values obtained for dogs with a normal score. Given these results, it is advised to orthopaedic specialists to continue to score loose patellae as a separate class and to dog breeders to minimize the use of dogs in breeding with a genetically higher susceptibility for PL.

International audience; Boundary spanner relational skills are considered critical in the successful management of buyer-supplier relationships and may help avoiding high costs of more formal inter-organizational controls. Yet, the influence of partners' boundary spanners on effective supply chain collaboration has had much less inquiry than the influence of broader inter-organizational controls. We use survey data of 200 buyer-supplier relationships to examine how these individual and organizational control mechanisms influence the performance effects of interfirm collaborations that vary in scope of activities undertaken. Findings show that collaborative scope as well as boundary spanner relational skills and inter-organizational controls are positively associated with performance. The effect of collaborative scope on firm performance, however, also depends on both mechanisms but in opposite directions: while the influence of collaborative scope on performance is enhanced by inter-organizational controls, a partner's boundary spanner relational skills has a negative moderating effect, indicating that such skills contribute more to the effective management of collaborations of narrow scope than those of broader scope.

Cross-border business relationships often involve significant risk because they entail greater information asymmetry and complexity to manage collaboration than domestic relationships. Yet, little is known about the contractual design of such relationships. We examine a prominent form of cross-border collaboration − firms’ strategic outsourcing in a host country where they operate − and contrast contracting choices with those made for similar home country relations. We collect survey data from Japanese subsidiaries operating and outsourcing in the Netherlands, and from Japanese firms outsourcing in Japan. Results show that contract complexity does not differ between similar home and host country relationships; however, consistent with our hypotheses, host country contracts have a shorter duration, more renewal provisions, less flexibility, and relatively greater contracting costs.

As part of their regulatory strategy, authorities may request firms to periodically submit mandatory self-assessments. The effectiveness of such strategies depends on the quality of the information that firms provide. We conduct a field experiment to assess how official communications reflecting a supportive regulatory strategy influence firms’ reporting quality. In collaboration with the Authority for the Financial Markets in the Netherlands, we manipulate the content of official letters that instruct financial intermediaries to submit a mandatory self-assessment. As part of the Registered Report Process, we submitted our hypotheses, experimental procedure, and planned statistical analyses before data collection. We expected an overall positive effect of a high support letter on reporting quality, which is weakened by firm size, enhanced by long-term orientation and reversed by (becomes negative for) short-term orientation. The planned analyses reveal a negative effect except for long-term oriented firms, providing no support for the average expected effect nor for moderation by firm size, but supporting the moderating influence of time horizon.

There is a debate in the literature as to whether employee selection is a substitute or complement to incentive contracting. We argue that incentive contracts and selection can be both complements and substitutes conditional on the contracting difficulty faced by the firm. We examine these control choices in a setting where contracting difficulties arise due to the firm's choice of strategy and from the volatility created by the firm's external environment. We select a firm's commitment to organizational learning (OL) as our strategic choice variable as this provides a useful proxy for identifying settings where explicit incentive contracting is difficult. The results show that, as firms become increasingly committed to OL, incentive contracts and employee selection operate as complements. However, with a high commitment to OL and an increasing level of external volatility, contracting on performance measures will become less effective. In this context, our results indicate that there is a substitution effect toward employee selection.

The structural configuration as well as pre-programmed discrete operational states of automatic equipment determines the operation time of each component during the equipment life cycle. Since at each operational state a specific component set will be operating while others will remain deactivated, the reliability estimation is affected by the operational configuration changes. Modern machines and equipment generally have several discrete operational states defined by software running in an industrial controller turning on and off devices, such as motors, valves, and so one. The design of this type of system is carried out using technical diagrams, such as electrical, hydraulic, and/or pneumatic circuits, ladder diagram, and Grafcet, but a correlated reliability model is not obtained in a trivial way. This paper presents concepts and methods based on the channel–agency net, which allows the systematic determination of operational configurations related to each state of an automatic system. As pointed in this paper, from these configurations the reliability estimation can be directly determined. In this paper, the theoretical basis is presented through an electro-hydraulic system as an example of automatic equipment.

BACKGROUND: Postoperative myocardial injury (PMI) is a strong predictor of mortality after noncardiac surgery. PMI is believed to be attributable to coronary artery disease (CAD), yet its etiology is largely unclear. We aimed to quantify the prevalence of significant CAD in patients with and without PMI using coronary computed tomography angiography (CCTA). METHODS: This prospective cohort study included patients of 60 years or older without a history of cardiac disease and with and without PMI after intermediate- to high-risk noncardiac surgery. PMI was defined as any serum troponin I level ≥60 ng/L on the first 3 postoperative days. Main exclusion criteria were known cardiac disease and postoperative ischemic symptoms or electrocardiography abnormalities. Noninvasive imaging consisted of a postoperative CCTA. Main outcome was CAD defined as >50% coronary stenosis on CCTA. RESULTS: The analysis included 66 patients. Median peak troponin levels in the PMI (n = 46) and control group (n = 20) were 150 (interquartile range, 120-298) vs 15 (interquartile range, 10-31) ng/L (P < .01). CAD was found in 23 patients with PMI (50%) vs 3 without PMI (15%; relative risk, 3.3; 95% confidence interval, 1.1-9.8). Remarkably, pulmonary embolism was present in 15 patients with PMI (33%) versus in 4 without PMI (20%; relative risk, 1.6; 95% confidence interval, 0.6-4.3). None of the patients died within 30 days. CONCLUSIONS: In patients without a history of cardiac disease, PMI after noncardiac surgery was associated with CAD. In addition, a clinically silent pulmonary embolism was found in one-third of patients with PMI. This urges further research to improve clinical workup using imaging and may have important clinical implications.

This study examines firms' use of partner selection and formal contracts as key approaches to manage transaction risk in interfirm relationships. We specifically examine the impact of transaction characteristics that generate transaction risk on (1) the importance placed on different selection criteria in the choice of collaboration partner, and (2) the complexity of contracts used to manage the collaboration. Survey data support that when confronted with greater risk from the transaction context, firms place more emphasis on trust-based and reputation-based selection criteria for partner choice and develop more complex (i.e., more inclusive and specific) contracts to manage the collaboration. Furthermore, our results show that partner selection mediates the effects of transaction characteristics on contract complexity, consistent with the argument that the information acquired during the partner selection process in response to risk facilitates the design of contracts to manage risk. © 2013.

As a consequence of the development of intensified relations with suppliers, for many firms the supply chain has become a significant source of risk exposure. In this paper we examine firms' use of control practices to manage risks associated with intensified collaboration with supply chain partners. Specifically, we examine how buyers manage risks associated with interfirm transactions through their choice of supply partner, in terms of perceived goodwill and competence trust, and their use of multiple interrelated supply chain management (SCM) control practices. These control practices include contractual contingency planning, performance target setting, operational reviews, information sharing, supplier support and joint problem solving. We collect survey data from Japanese manufacturing firms about their relations with part suppliers to test hypotheses about the associations between transaction risks, selection of trusted suppliers and use of SCM practices. Our results support that transaction characteristics that are at the basis of transaction risks significantly affect the selection of trusted partners to collaborate with as well as their use of various control practices to manage relationships. We also find that in particular competence trust facilitates the use of control practices to support effective SCM. © 2013 Elsevier Ltd.

Conformation and locomotive characteristics (CLC; i.e., leg conformation and gait movement patterns) may be associated with osteochondrosis (OC) in pigs. Osteochondrosis and CLC increase the risk of premature culling. This study investigated whether CLC have an explanatory value, over the previously modeled effects of sex, feeding, and housing conditions, on the occurrence and severity of OC in several joints and at the animal level. At 154 to 156 d of age, 267 pigs were subjectively scored on 9 conformation and 2 locomotive characteristics. Scoring was performed on a 9-point linear grading scale. For conformation characteristics, score 5 indicated normal conformation and scores 1 and 9 indicated severe deviations from normal. For the locomotive characteristics, score 1 indicated normal locomotion and score 9 indicated severe deviation from normal. At 161 to 176 d of age, pigs were slaughtered and joints were dissected for macroscopic evaluation of OC status. Results showed that swaying hindquarters and a stiffer gait were associated with greater scores for OC in, respectively, the femoropatellar (P = 0.018) and tarsocrural joint (P = 0.005), smaller inner claws as compared with the outer claws of the front legs was associated with lower scores for OC than equally sized claws in the femoropatellar joint (P = 0.021) and on animal level (P = 0.010), steep and weak pasterns of the front legs were associated with greater scores for OC in the elbow joint (P = 0.004) and on animal level (P = 0.018), X-shaped hind legs was associated with greater scores for OC on animal level (P = 0.037), and steep and weak pasterns of the hind legs were associated with lower scores for OC than normal conformation in the tarsocrural joint (P = 0.05). This study found several CLC that were associated with OC in several joints and at an animal level. This study showed that certain CLC might be used as indicators of OC and included in the criteria for selection of replacement animals for the breeding herd.

BACKGROUND: Patent ductus arteriosus (PDA) is one of the most common congenital heart defects in dogs and is considered to be a complex, polygenic threshold trait for which a female sex predisposition has been described. Histological studies in dogs suggest that smooth muscle hypoplasia and asymmetry of the ductus tissue is the major cause of PDA. The Stabyhoun population is small and a predisposition for PDA has been suggested. The aims of this study were to describe the incidence, presentation from a clinical and histopathological perspective, and the population genetics of PDA in the Dutch Stabyhoun population. RESULTS: Forty-six cases were identified between 2000 and 2013. Between 2009 and 2012 the birth incidence of PDA in the Stabyhoun breed was 1.05 %. We estimated this to be 7-13 times higher than expected in the general dog population. Twelve of the 46 cases were part of a litter in which more than one sibling was affected. There was no sex predilection in our case cohort. Dogs diagnosed in adulthood showed severe cardiomegaly. The mean inbreeding coefficient of the reference population of Stabyhoun dogs was 31.4 % and the actual and effective numbers of founders were 14 and 6.5, respectively. The heritability of PDA was 0.51 (±0.09) for the reference population and 0.41 (±0.10) for the phenotyped population. Histopathology of sections of the PDA from two dogs showed findings similar to those described in other breeds although the smooth muscle of the ductus adjacent to the pulmonary artery appeared more hypoplastic than that in the ductus adjacent to the aorta. CONCLUSIONS: The Stabyhoun breed shows a strong predisposition for PDA. Apart from the absence of a higher incidence in females, no other significant features distinguish PDA in Stabyhouns from the condition in other dog breeds. Heritability and the mean inbreeding coefficient are both very high making the Dutch Stabyhoun breed particularly suited to the study of inherited risk factors for PDA.

Over the past two decades, accounting researchers have shown significant interest in interfirm relationships; in particular in the implications for management accounting and control practices to manage these relationships. Analysis of the growing literature on interfirm management accounting suggests this is developing largely independently from the literature on accounting and control in intrafirm settings, with only limited recognition of potential interrelations. A key reason for this seems to relate to the different types of research questions and related levels of analysis that studies in these areas focus on. Particularly, while intrafirm studies focus primarily on questions related to units, people, practices and processes within organizations, interfirm studies focus predominantly on questions related to the management of collaboration with partner firms and of partner behavior. This paper reviews how intrafirm and interfirm management accounting research to date connect, and how they could connect better. The review identifies three areas of connection that are addressed to only a limited extent by prior research: (1) management accounting within interfirm relationships aimed at aligning the interests and actions of boundary spanners, (2) interrelations between intrafirm and interfirm management accounting, and (3) the use of intrafirm management control frameworks to analyze interfirm control. For each of these areas, the paper reviews insights obtained from prior studies and offers directions for future research.

Prior studies on buyer-supplier negotiations show that refined accounting information can enhance negotiation processes and outcomes. We extend these studies by considering the influence of uncertainty, which is commonly present during negotiations. Uncertainty increases friction between negotiators as they take different reference points, exacerbating the level of conflict. We theorize that refined accounting information, even when unrelated to the source of uncertainty, helps to limit its adversarial effects on behavior and outcomes by enabling negotiators to identify mutually beneficial tradeoffs. We develop an experiment in which 89 dyads of buyers and suppliers participate to test our expectations about how uncertainty interacts with accounting information in affecting negotiation behavior and outcomes. Results show that uncertainty reduces negotiators’ use of integrative tactics relative to distributive tactics, which in turn negatively influences joint profit. Refined accounting information, however, weakens the negative impact of uncertainty on behavior, mitigating the negative impact on joint profit.

In this study, we examine how firms' collaborative objectives influence their use of performance management practices in interfirm relationships. We conceptualize collaborative performance management to include three interrelated practices: measurement of interfirm performance, information sharing, and interaction between boundary spanners of partner firms. Prior research has related firms' interfirm control choices to transaction risk as proxied by “given” transaction characteristics. We hypothesize that transaction characteristics are determined by the strategic importance of the collaboration (manifested by the importance of firms' collaborative objectives) and, in turn, influence the use of firms' performance management practices. Analysis of survey data supports our hypotheses that strategic importance of the collaboration is associated with transaction characteristics (i.e., with asset specificity, transaction scope, task interdependencies, and environmental variability), which, in turn, mediate the influence of collaborative objectives on the use of performance management practices. We also find that performance measurement, information sharing, and boundary spanner interaction are used as complementary practices in the management of interfirm relationships.

The success of Genome Wide Association Studies in the discovery of sequence variation linked to complex traits in humans has increased interest in high throughput SNP genotyping assays in livestock species. Primary goals are QTL detection and genomic selection. The purpose here was design of a 50-60,000 SNP chip for goats. The success of a moderate density SNP assay depends on reliable bioinformatic SNP detection procedures, the technological success rate of the SNP design, even spacing of SNPs on the genome and selection of Minor Allele Frequencies (MAF) suitable to use in diverse breeds. Through the federation of three SNP discovery projects consolidated as the International Goat Genome Consortium, we have identified approximately twelve million high quality SNP variants in the goat genome stored in a database together with their biological and technical characteristics. These SNPs were identified within and between six breeds (meat, milk and mixed): Alpine, Boer, Creole, Katjang, Saanen and Savanna, comprising a total of 97 animals. Whole genome and Reduced Representation Library sequences were aligned on10 kb scaffolds of the de novo goat genome assembly. The 60,000 selected SNPs, evenly spaced on the goat genome, were submitted for oligo manufacturing (Illumina, Inc) and published in dbSNP along with flanking sequences and map position on goat assemblies (i.e. scaffolds and pseudo-chromosomes), sheep genome V2 and cattle UMD3.1 assembly. Ten breeds were then used to validate the SNP content and 52,295 loci could be successfully genotyped and used to generate a final cluster file. The combined strategy of using mainly whole genome Next Generation Sequencing and mapping on a contig genome assembly, complemented with Illumina design tools proved to be efficient in producing this GoatSNP50 chip. Advances in use of molecular markers are expected to accelerate goat genomic studies in coming years.

This paper examines how firms design performance measurement systems (PMSs) to support the pursuit of mixed strategies. In particular, we examine the implications of firms' joint strategic emphasis on both low cost and differentiation for their use of performance measurement and incentive compensation. Analysis of survey data of 387 firms shows that more than half of the sample to some extent or fully mixes strategic priorities, while strategic priorities resembling strategic archetypes (primarily low cost or differentiation) populate only 36 percent of the sample. Our analyses support that, as compared to archetypal strategies, pursuing mixed strategies elicits design of more comprehensive and complex PMSs that are aimed at balancing effort and decisions toward the multiple strategies pursued.

This article examines the paradoxical requirements of the BBC's public service broadcasting (PSB) remit, which prescribes impartiality, fairness and balance in news reporting but also requires the broadcaster to serve specified civic values deemed fundamental to British society. Since this combination of civic values is not ideologically neutral, it raises the question of how liberal ideological assumptions are communicated in news items purporting to show due impartiality. The matter is further complicated when the quality of background information and analysis accompanying news stories is included as a factor within the remit, while market pressures and other practical constraints push in a different direction. We examine the tensions arising in this regard with reference to the reporting of Islam-related topics on the BBC's Ten O'Clock News over two years (November 2006 to October 2008). Our analysis combines a quantitative overview of frequency, salience and patterns of topic selection across the data...

PurposeThe purposes of this paper are to provide first a detailed description of the use of interfirm cooperation by a large sample of Dutch firms of different sizes and from different industries, and second, to examine the governance role of financial managers in the management of cooperative arrangements.Design/methodology/approachResearch questions are developed based on a review of previous literature and data were collected using a questionnaire administered to a large sample of Dutch firms.FindingsThe paper finds that the sample firms are generally well engaged in various types of interfirm cooperation, in particular in outsourcing arrangements and joint ventures. In addition, larger firms are on average involved in more types of cooperation than smaller firms are, and different cooperative activities and forms are frequently used in combination. On average, financial managers report to be actively involved in the management of interfirm cooperation, which ranges from monitoring yearly results, providing advice, supervising performance, to managing daily operations of the cooperation. In this management role, they mostly use frequent detailed financial and non‐financial performance information, which often not only relates to their own firm, but also to the partner firm.Practical implicationsThis research provides evidence of the extensive use of interfirm cooperation in practice and identifies an important governance role of financial managers in the management of interfirm cooperation. An analysis of differences in this role across different types of cooperation and functional levels of financial managers is provided.Originality/valueThe findings provide new insights into firms' use of a broad range of interfirm cooperative activities and into the governance role financial managers in these activities. Consistent with prior studies that document an increasing propensity of firms to engage in cooperative arrangements, the results support that interfirm cooperation constitutes an important area for research in accounting. This paper provides several suggestions for future research aimed at improving researchers' and practitioners' understanding of the management of interfirm cooperation.

Prior research documents performance improvements following the implementation of pay-for-performance (PFP) bonus plans. However, bonus plans typically pay for performance relative to a goal, and the manager whose performance is to be evaluated often participates in setting the goal. In these settings, PFP affects managers' incentive to influence goal levels in addition to affecting performance effort. Prior field research is silent on the effect of PFP on goals, the focus of this paper. Using sales and sales goal data from 61 stores of a U.S. retail firm over 10 quarters, we find that the introduction of a performance-based bonus plan with participative goal setting is accompanied by lower goals that are more accurate predictors of subsequent sales performance. Statistical tests indicate that increased goal accuracy is attributable to managers “meeting but not beating” goals and to new information being impounded in goals. We further investigate how differences among managers are associated with goal levels. We find significant “manager effects” but no “supervisor effects.” In additional tests we find that cross-sectional differences among managers are related to differing marginal returns to slack-building effort. Turning to the role of new information on goals, we find that prior period performance has incremental power to explain goal levels in the postplan period. Our results provide field-based evidence that PFP and participative goal setting affect the level and accuracy of goals, effects that are associated with both information exchange and with managers' incentives to influence goals.

Effectieve beheersingsstructuren kunnen het verschil maken tussen succes of falen van interorganisationele samenwerking. Het ontwerp hiervan is echter geen sinecure en stelt managers voor een complexe taak. Dit artikel is gebaseerd op twee onderzoeken (Dekker 2008; Dekker & Van den Abbeele 2009) die zich richten op de vraag hoe het partnerselectieproces en voorgaande transactie-ervaringen kunnen bijdragen aan het ontwerp van beheersingsstructuren voor samenwerking tussen ondernemingen. Beide onderzoeken maken gebruik van enquêtedata over IT-uitbesteding transacties in Nederland en België om in kaart te brengen hoe het partnerselectieproces het ontwerp van beheersingsstructuren beïnvloedt en wat daarbij de rol is van voorgaande transactie-ervaringen tussen de samenwerkende partijen. De bevindingen ondersteunen de verwachting dat zowel het partnerselectieproces als eerdere transactie-ervaringen belangrijke leerprocessen vormen die bijdragen aan de ontwikkeling van beheersingsstructuren.

SYNOPSIS: Strategic cost management is the deliberate alignment of a firm’s resources and associated cost structure with long-term strategy and short-term tactics. Although managers continue to pursue efficiency and effectiveness within the firm, increasingly, improvements are obtained across the value chain, through reconfiguring firm boundaries, relocating resources, reengineering processes, and reevaluating product and service offerings in relation to customer requirements. The first paper in this two-part series reviewed structural cost management in supply chains (Anderson and Dekker 2009). Structural cost management employs tools of organizational design, product design, and process design to create a supply chain cost structure that is coherent with firm strategy. In this second paper of the series we consider executional cost management in supply chains. Executional cost management employs measurement and analysis tools (e.g., cost driver analysis, supplier scorecards) to evaluate supply chain performance and sustainability. Using selected studies in accounting, operations management, and business strategy, we provide an overview of strategic cost management in supply chains, highlight contemporary developments, and suggest directions for future research.

SYNOPSIS: Strategic cost management is the deliberate alignment of a firm’s resources and associated cost structure with long-term strategy and short-term tactics. Although managers continue to pursue efficiency and effectiveness within the firm, increasingly improvements are obtained across the value chain: through reconfiguring firm boundaries, relocating resources, reengineering processes, and re-evaluating product and service offerings in relation to customer requirements. In this first paper in a two-part series on strategic cost management in supply chains, we review structural cost management. Structural cost management employs tools of organizational design, product design, and process design to create a supply chain cost structure that is coherent with firm strategy. In the second part of the series we will consider executional cost management, which employs measurement and analysis tools (e.g., variance analysis, cost driver analysis, supplier scorecards) to evaluate supply chain performance. Using selected studies in accounting, operations management, and business strategy, we provide an overview of strategic cost management in supply chains, highlight contemporary developments, and suggest directions for future research.

A 27-year-old female with sickle cell disease (HbSS) was admitted presenting with severe bone pain and fever. She refused blood transfusions throughout her hospital stay for religious reasons. During the first 9 days of admission, the patient's clinical presentation became worse despite antibiotic coverage. The patient exhibited pulmonary infiltrates and mild hypertension, increased pain, fever, tachycardia, and decreased hematocrit. After day 8 of admission, her laboratory findings and clinical presentation indicated that her disease was markedly worse. With the patient's consent, inhaled nitric oxide therapy (iNO = 40 ppm) was initiated and continued for 3.2 days. After a full day of iNO therapy, the clinical improvement was limited to temperature normalization and stabilization of her hemoglobin levels. After 2 more days of iNO therapy, her multiple clinical complications of sickle cell disease improved markedly and she was discharged 3 days after completion of the iNO treatment. The complications of NO therapy, such as methemoglobulinemia or decreased blood pressure, were not detected during the iNO therapy. Although limited to a single individual, we propose that our anecdotal experience suggests that iNO therapy may (i) need to be continuous for several days to provide improved benefits, (ii) treat several of sickle cell complications besides pain, and (iii) exhibit few complications. These proposals need to be confirmed in clinical trials.

We examine the portfolio of management controls used to mitigate alliance risk at three separate firms in order to analyze the suitability of management control frameworks proposed by Simons (1995), Merchant and Van der Stede (2007), and Jensen and Meckling (1992) as descriptors of controls used in interfirm alliances. We find that, for the most part, these frameworks generalize to fit the data on how firms manage risks of strategic alliances. However, in applying these frameworks successively to the same data, we find that the researcher's theoretical lens imparts a distinctive understanding of the function of alliance management controls in relation to alliance risk. Specifically, we conclude that alliances that have value-creation at their root engender management controls that are well described by the management control frameworks of Simons (1995) and Merchant and Van der Stede (2007). These frameworks comprehend both economic and behavioral aspects of interfirm exchange and place much weight on coordination and communication between alliance partners. The management controls employed in alliances focused on transaction efficiency and cost minimization are described equally well by the framework of Jensen and Meckling (1992), which relies heavily on economic theory.

Dit artikel bespreekt het ontwerp van contractuele beheersingsstructuren voor transacties tussen ondernemingen. Met behulp van uitgebreide enquêtedata over transacties in informatietechnologie wordt geanalyseerd hoe kopers en leveranciers contracten voor hun transacties vormgeven, hoe karakteristieken van de transactie(partners) op contractontwerp van invloed zijn en of transacties met weinig en veel ex post transactieproblemen van elkaar verschillen in contractontwerp. De analyses duiden aan dat contractafspraken worden gemaakt in regelmatig voorkomende combinaties met eenzelfde doel, die verschillende dimensies van beheersing weergeven. Transactiepartners maken meer gebruik van contractafspraken bij een toename van de financiële omvang, specificiteit, onzekerheid en taakcomplexiteit van de transactie. De contracten van succesvolle transacties blijken daarbij meer te worden aangepast aan de verschillende karakteristieken van de transactie(partners) dan die van minder succesvolle transacties. Vooral voldoende aandacht voor transactieonzekerheid en taakcomplexiteit lijkt in contracten van transacties met veel ex post problemen te ontbreken.