Elisa Bayer, Gesa Busch, Achim Spiller and Sarah Kühl
The purpose of this study is to investigate consumers' attitudes towards alternative slaughter methods (ASMs). ASMs present more animal-friendly and stress-free slaughter…
Abstract
Purpose
The purpose of this study is to investigate consumers' attitudes towards alternative slaughter methods (ASMs). ASMs present more animal-friendly and stress-free slaughter practices. However, these practices are not yet widespread due to strict regulations, high labor efforts and costs. Therefore, the market for meat products from ASMs is still small, and less is known about consumers' awareness, assessment and willingness to pay (WTP) for these products.
Design/methodology/approach
This study aims to close the research gap using a standardized and representative online survey among 1,604 German participants. To identify target groups for these kinds of meat products, a factor and cluster analysis was conducted.
Findings
The results show that ASMs are not widely known among consumers. Overall, participants evaluated ASMs positively, but about 1/3 of the participants stated to also have concerns related more to hygiene than to animal welfare issues. The cluster analysis reveals two out of four clusters found that are interested in ASMs. These clusters are characterized by high trust in small butcheries and organic meat consumption.
Originality/value
The slaughtering sector has hardly been examined from an economic point of view in the animal welfare debate so far. This study identifies potential target groups for products originating from ASMs based on possible consumption drivers and barriers. Therewith, products from particular animal welfare friendly slaughter methods can be promoted purposefully to suitable target groups.
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Elisa Labbas, Padma Rao Sahib and Trang Thu Doan
Many announced cross-border mergers and acquisitions (M&As) are never brought to completion despite potential negative consequences to acquirers and targets. This paper presented…
Abstract
Many announced cross-border mergers and acquisitions (M&As) are never brought to completion despite potential negative consequences to acquirers and targets. This paper presented evidence on the dynamic effects of spatial distance and two industry-level characteristics, namely industry relatedness between the two firms and technological intensity, on the completion likelihood of cross-border M&A deals. Based on a sample of 8,489 M&A transactions we found that the completion likelihood of cross-border M&As increases with spatial distance. The effect is more pronounced for deals across technology-based industries, evidence for related deals is inconclusive.
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Pankaj Mandpe, Bala Prabhakar, Hunny Gupta and Pravin Shende
The present study aims to summarize different non-invasive techniques for continuous glucose monitoring (CGM) in diabetic patients using glucose-oxidase biosensors. In diabetic…
Abstract
Purpose
The present study aims to summarize different non-invasive techniques for continuous glucose monitoring (CGM) in diabetic patients using glucose-oxidase biosensors. In diabetic patients, the self-monitoring of blood glucose (BG) levels through minimally invasive techniques provides a quick method of measuring their BG concentration, unlike conventional laboratory measurements. The drawbacks of minimally invasive techniques include physical pain, anxiety and reduced patient compliance. To overcome these limitations, researchers shifted their attention towards the development of a pain-free and non-invasive glucose monitoring system, which showed encouraging results.
Design/methodology/approach
This study reviews the development of minimally and non-invasive method for continuous glucose level monitoring in diabetic or hyperglycemic patients. Specifically, glucose monitoring using non-invasive techniques, such as spectroscopy-based methods, polarimetry, fluorescence, electromagnetic variations, transdermal extraction-based methods and using body fluids, has been discussed. The various strategies adopted for improving the overall specificity and performance of biosensors are discussed.
Findings
In conclusion, the technology of glucose oxidase-based biosensors for glucose level monitoring is becoming a strong competitor, probably because of high specificity and selectivity, low cost and increased patient compliance. Many industries currently working in this field include Google, Novartis and Microsoft, which demonstrates the significance and strong market potential of self-monitored glucose-oxidase-based biosensors in the near future.
Originality/value
This review paper summarizes comprehensive strategies for continuous glucose monitoring (CGM) in diabetic patients using non-invasive glucose-oxidase biosensors. Non-invasive techniques received significant research interest because of high sensitivity and better patient compliance, unlike invasive ones. Although the results from these innovative devices require frequent calibration against direct BG data, they might be a preferable candidate for future CGM. However, the challenges associated with designing accurate level sensors to biomonitor BG data easily and painlessly needs to be addressed.
Elisa García Jara, Amparo Cuadrado Ebrero and Rolando Eslava Zapata
This paper aims to analyze the quality of financial information using financial and economic ratios, assessing if the quality is affected by financial reporting standards. A group…
Abstract
Purpose
This paper aims to analyze the quality of financial information using financial and economic ratios, assessing if the quality is affected by financial reporting standards. A group of factors that allow proving of the capacity of ratios to measure accounting information quality – and thus facilitating the analysis process to the groups of users – is also determined.
Design/methodology/approach
Using a sample of 111 companies from the Madrid Stock Exchange and 32 from Eurostoxx50, descriptive analysis and non‐parametric variance analysis were carried out during the period 2005‐2007. At the same time, reduction data techniques, specifically principal components analysis (PCA), were performed to detect the underlying main factors for the year 2007.
Findings
There is an indication that financial information quality is affected by financial reporting standards. Additionally, there is a group of factors that show an alternative to analyze accounting information.
Practical implications
This study provides evidence to measure financial information quality and the results can be beneficial to accounting users, as well as contributing to the literature related to this topic.
Originality/value
Empirically, this study shows that accounting information is affected by financial reporting standards.
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Paula de Frisco and Brian H. Kleiner
It has been six years since acquired immune deficiency syndrome was first diagnosed among a small group of homosexual men on the West Coast of the USA. Since then, more than…
Abstract
It has been six years since acquired immune deficiency syndrome was first diagnosed among a small group of homosexual men on the West Coast of the USA. Since then, more than 23,000 cases have been reported, in half of which the patients have died. The Federal Centers for Disease Control (CDC) estimate that up to two million people have been infected by the virus that causes AIDS — HTLV‐III. Some believe that as many as 30 per cent of these will develop the illness within five years of infection; more will be affected by AIDS‐related complex, a pattern of disorders that, though similar to the symptoms of AIDS, does not meet the restrictive criteria as defined by the CDC.
Many entrepreneurs are able to manage their businesses within relatively contained and familiar geographical and cultural circles. With a world economy shrinking every day amid a…
Abstract
Many entrepreneurs are able to manage their businesses within relatively contained and familiar geographical and cultural circles. With a world economy shrinking every day amid a flood of digital information, todayʼs entrepreneur is increasingly confronted with opportunities to consider new ways to secure vendors and recruit customers. Many unfamiliar possibilities emerge. Should the entrepreneur venture beyond “comfortable” surroundings to consider international connections? Specifically, what about China? How practical is this fetching business temptation of larger markets and lower-cost subcontractors? What are the social, trade, financial, and political issues? Should a “China strategy” be a true entrepreneurial offensive, or rather a defensive response to competition? Is this “China strategy” the promise of yet another entrepreneurial nirvana? Or is it perhaps again a case of “Be careful of what you wish for; it may really come true?”
The quantity and scope of the information that has materialized so far on the subject of AIDS (Acquired Immune Deficiency Syndrome) has increased significantly since the first…
Abstract
The quantity and scope of the information that has materialized so far on the subject of AIDS (Acquired Immune Deficiency Syndrome) has increased significantly since the first case of the syndrome in the United States was diagnosed in 1981. Initially, information could be found only in a few articles in the medical periodical literature or in a few newspapers. Gradually, more information appeared in health care, allied health, and other professional journals and periodicals. As the incidence of the syndrome increased, more newspapers and the mass market magazines and the electronic media began covering the syndrome, and both health care professionals and the general public found themselves presented with a steady stream of information, research, and education on the subject of AIDS.