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1 – 3 of 3J. Anke M. van Eekelen, Justine A. Ellis, Craig E. Pennell, Richard Saffery, Eugen Mattes, Jeff Craig and Craig A. Olsson
Genetic risk for depressive disorders is poorly understood despite consistent suggestions of a high heritable component. Most genetic studies have focused on risk associated with…
Abstract
Genetic risk for depressive disorders is poorly understood despite consistent suggestions of a high heritable component. Most genetic studies have focused on risk associated with single variants, a strategy which has so far only yielded small (often non-replicable) risks for depressive disorders. In this paper we argue that more substantial risks are likely to emerge from genetic variants acting in synergy within and across larger neurobiological systems (polygenic risk factors). We show how knowledge of major integrated neurobiological systems provides a robust basis for defining and testing theoretically defensible polygenic risk factors. We do this by describing the architecture of the overall stress response. Maladaptation via impaired stress responsiveness is central to the aetiology of depression and anxiety and provides a framework for a systems biology approach to candidate gene selection. We propose principles for identifying genes and gene networks within the neurosystems involved in the stress response and for defining polygenic risk factors based on the neurobiology of stress-related behaviour. We conclude that knowledge of the neurobiology of the stress response system is likely to play a central role in future efforts to improve genetic prediction of depression and related disorders.
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Peter Wanke, Carlos Barros and Md. Abul Kalam Azad
The purpose of this paper is to measure the efficiency and the productive slacks of a sample of major UK auditing firms between 2005 and 2012.
Abstract
Purpose
The purpose of this paper is to measure the efficiency and the productive slacks of a sample of major UK auditing firms between 2005 and 2012.
Design/methodology/approach
Using the bootstrapping technique as the cornerstone method, DEA estimates were computed, allowing the test for differences in the levels of efficiency and in the potentials for decreasing inputs and increasing outputs. Then, neural networks were combined with DEA estimates to model, with effective predictive ability, the drivers of auditing firms’ performance.
Findings
The findings indicate an ambiguous impact of regulatory policies on efficiency levels. Results also indicate an eventual capacity shortfall, since the most important productive resource does not seem to cope with demand growth in the future.
Originality/value
This paper aims to focus on efficiency, complementing previous research in the UK that focuses on productivity, and helps in establishing a decision-support system to slack evaluation.
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Matthew Bamber and Kevin McMeeking
The purpose of this paper is to address “the existing literature gap on the information content of derivatives reporting”. Prior work finds failings in compliance with mandatory…
Abstract
Purpose
The purpose of this paper is to address “the existing literature gap on the information content of derivatives reporting”. Prior work finds failings in compliance with mandatory reporting requirements in respect of financial instruments and derivative financial instruments. Instead of identifying weaknesses in compliance the paper identifies where firms over‐comply or in other words, where firms voluntarily disclose more than they are required and whether this is incremental information or serves another purpose.
Design/methodology/approach
The paper reviews the financial instruments disclosures of the FTSE 100 non‐financial IFRS 7 compliant firms. Based on these results, on a case‐by‐case basis the authors address potential causes and rationale for this extra disclosure.
Findings
Prior research suggests that it is counter intuitive to argue that firms will provide voluntary disclosure in a mandatory reporting environment because information of this sort tends to be proprietary and competition sensitive, not to mention costly to prepare. However, it is found that firms have voluntarily published information in excess of the requirements and the authors suggest that this extra detail is most commonly associated with a legitimation strategy.
Originality/value
In spite of the importance of derivatives usage and management in addition to the increased and often complex reporting requirements, the authors are not aware of any previous study of this type.
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