The Relationships between Reporting Format, Environmental Disclosure and Environmental Performance: an Empirical Study 1. Introduction The evolution of corporate environmental disclosure has been highly topical over the past three decades (Gray et al., 1995; Thorne et al., 2014). Historically, annual financial reports were used as essential documents to communicate with key stakeholders, with environmental reporting viewed as a supplement to financial reporting (Gray et al., 1995). More recently, to meet key stakeholders' growing demands, large companies publish standalone reports to disclose their environmental information (Clarkson et al., 2008; KPMG, 2011; Cho et al., 2015). The standalone reports become remarkable as they "represent a clear engagement of corporations with the increasingly critical issues of environmental and social responsibility" (Michelon et al., 2015, p. 63). Little effort, however, has been made to examine the impact of corporate reporting format on environmental disclosure. Reporting format, in this paper, refers to where a company discloses environmental information. Following Rupley et al.'s (2012) classification, we identify environmental information disclosed in standalone reports as 'companies' environmental reports (CERs)'; we identify environmental information disclosed in annual financial reports as 'noncompanies' environmental reports (Non-CERs)'. Also, we identify companies which disclose environmental information in standalone reports as 'CER companies'; we identify companies which combine financial and environmental information together in annual financial reports as 'Non-CER companies'.

PurposeThe purpose of this paper is to construct a measurement instrument to capture service quality in the Chinese corporate banking market.Design/methodology/approachTo create the measurement instrument, Chinese Banking Service Quality (CBSQ), constructs are utilised from the generic service quality literature and Chinese business culture. In addition, 18 financial managers were interviewed to identify how other aspects of the Chinese banking market could be included in the new instrument. CBSQ was administered to 259 corporate customers in China. Exploratory and confirmatory factor analyses were used to assist data reduction, test hypothesised models and refine scales.FindingsFactor analysis identifies that service quality in Chinese corporate banking is measured by a nested model, consisting of two higher‐order constructs (i.e. functional quality and technical quality) and four lower‐order dimensions (i.e. reliability, human capital, technology and communication).Research limitations/implicationsThe data were collected from corporate customers in China, and hence the findings of this paper may not be generalisable to other contexts.Practical implicationsThe presence of CBSQ is timely given the rapid development of the Chinese banking sector, allowing Chinese domestic banks and international banks to incorporate service quality issues into their strategic planning. Particularly, bank management could benefit from focusing their efforts on the four dimensions of CBSQ.Originality/valueThis research contributes to our understanding of service quality in the Chinese banking market by creating CBSQ – a model to capture the quality of service provision in corporate banking. The utility of CBSQ for academics and practitioners is discussed along with avenues for future research.

The purpose of this paper is to: (i) identify factors concerning student plagiarism in accounting education; (ii) develop and empirically test a model of factors influencing students' plagiaristic behaviour; and (iii) make recommendations to accounting educators to reduce the incidence of student plagiarism. A questionnaire was administrated to 381 UK accounting students. Structural equation modelling was used to assist data analysis. Research results indicate four antecedents of student plagiarism labelled: (i) academic integration; (ii) cultural influences; (iii) moral capability; and (iv) gender. The surface learning approach taken by accounting students is found to be positively associated with their pressures such as fear of failure and time pressure. The paper concludes by suggesting that educators should adopt a supportive approach to motivating students to act in a consistent, ethical manner in their academic life.Student plagiarism, accounting education, structural equation modelling,

BackgroundLiver cancer is one of the main causes of cancer-related death in human. HOXA7 has been proved to be related with several cancers.MethodThe expression levels of HOXA7 were examined by Western blot, qRT-PCR or ICH. MTT was used to detect the proliferative rate of liver cancer cells. The invasive abilities were examined by matrigel and transwell assay. The metastatic abilities of liver cancer cells were revealed in BALB/c nude mice.ResultsIn this report, we revealed that HOXA7 promoted metastasis of HCC patients. First, increased levels of HOXA7 were examined in liver cancer especially in metastatic liver cancer. Moreover, higher expression level of HOXA7 was associated with poorer prognosis of liver cancer patients. Overexpression of HOXA7 significantly enhanced proliferation, migration, invasion in vitro and tumor growth and metastasis in vivo meanwhile silencing HOXA7 significantly inhibited the aboves abilities of liver cancer cells. In this research, we identified that HOXA7 performed its oncogenic characteristics through activating Snail.ConclusionCollectively, we identify the critical role and possible mechanism of HOXA7 in metastasis of liver cancer which suggest that HOXA7 may be a potential therapeutic target of liver cancer patients.Electronic supplementary materialThe online version of this article (doi:10.1186/s12943-016-0540-4) contains supplementary material, which is available to authorized users.

This research provides new insights into the measurement of students' authorial identity and its potential for minimising the incidence of unintentional plagiarism by providing evidence about the psychometric properties of the Student Authorship Questionnaire (SAQ) (Pittam et al., 2009)