Organoleptic properties of flaxseed oil deteriorate during storage due to methionine oxidation in its major cyclolinopeptides. Cyclolinopeptide E was previously identified as being responsible for the manifestation of bitter taste with flaxseed oil ageing. We developed a chromatographic procedure to monitor the oxidation of major cyclic peptides in flaxseed oil. We also used liquid chromatography with mass spectrometry and high-efficiency core-shell reversed-phase sorbents to study the separation of cyclolinopeptides in detail. The Kinetex(TM) family of stationary phases (C8, C18, phenyl-hexyl) was tested, along with the standard porous Luna(TM) C18(2) media. We found that only the phenyl-hexyl stationary phase allows for complete resolution of major cyclolinopeptides, thus permitting direct UV monitoring of degree of conversion for cyclolinopeptide B into C and L into E. We also report, for the first time, a significant effect of peak splitting for some methionine S-oxide (Mso) containing cyclolinopeptides, which most likely appear due to diastereomerization. This results in poor separation efficiency for cyclolinopeptides F, G, and E, and gives baseline resolution of diastereomeric pairs for cyclolinopeptides I and P. Thus, a single oxidation of cyclolinopeptide N yields three distinct chromatographic peaks corresponding to cyclolinopeptide T (cyclo-MsoLMPFFWV, reported for the first time) and pair of cyclolinopeptide I (cyclo-MLMsoPFFWV) diastereomers.

PurposeThe aim of the study is to identify the latest trends in accounting forensic work in Australia by examining how accounting firms that specialise in forensic services meet the needs of their clients, and to inform universities on the appropriate curricula to ensure the knowledge and skills of future graduates meet industry expectations.Design/methodology/approachThe methodological approach taken in this study was exploratory, and qualitative semi‐structured interviews were the primary data collection instrument used.FindingsFindings from 32 interviews with Australian practising forensic professionals suggest that these services are broad and complex. Opinions differ widely on the best way forward for this area of the accounting profession. Both work‐based and personal attributes required by practising forensic professionals together with the wide range of complex services offered in Australia are presented in a posited model, providing a unique contribution to international forensic accounting literature. Forensic services firms require strong work‐based skills such as oral and written communication skills, technology and analytical skills, in addition to an accounting qualification, as part of their under‐graduate or post‐graduate degrees.Practical implicationsPerceptions were also that graduates require strong interpersonal skills, enthusiasm, intelligence and the ability to work independently and although this has been reported in the literature previously, findings from this study suggest there is still a deficiency in forensic accounting graduates skill set, particularly in relation to oral and written communication. The lack of an Australian‐based forensic accounting certification was also raised.Originality/valueBoth work‐based skills and personal attributes are presented in a posited model of the Australian forensic accountant, providing a unique contribution to international forensic accounting literature.

This paper extends von Hippel's (Manag. Sci. 32 (7):791-805, 1986) concept of lead users to a virtual reality environment. Three lead user groups, site developers, business firms and avatars, have a synergistic role to play in extending virtual reality from a social networking platform to a commercial one. The paper proposes a framework for assessing the extent to which innovative practices have been demonstrated by lead user business firms in a virtual setting. It applies the framework to twenty pioneering firms that operated within Second Life in 2007, from an avatar's perspective. The study's findings indicate that business firms made little use of digital agents, and provided few examples of bricolage. However, they exhibited higher levels of innovation in their use of telepresence and interactivity, which contributed to the achievement of flow. As a single-avatar study, the paper has limited generalizability, however studies with a wider scope will enable further development of this framework.

PurposeIt is predicted that virtual business and related research possibilities will expand significantly. In this context, the aim of this paper is to use insights from a virtual research project to present a theoretically‐informed toolbox of practical suggestions to guide the conduct of virtual world business research.Design/methodology/approachArchival evidence is presented, and data from a study conducted in Second Life® in 2007 is interpreted through Llewellyn's framework (physical, structural, agential, cultural and mental dimensions).FindingsWith the burgeoning of virtual business applications, appropriate systems that encompass the dynamics of both the real and the virtual will need to be developed by and for accountants, auditors and business professionals. Researchers of virtual business activities will need to adapt to the physical, structural, agential, cultural and mental dimensions unique to virtual worlds.Research limitations/implicationsWhile based on reflections from a single study in Second Life, this paper identifies possibilities for future virtual research on issues of accountability and accounting relating to virtual worlds.Practical implicationsThe practical toolbox will assist virtual researchers to deal with the possibilities and practicalities of conducting research in virtual worlds.Originality/valueDespite the proliferation of virtual worlds, predictions of virtual business applications, and consequent accountability and accounting implications, there is a paucity of academic literature on conducting business research in virtual settings. This prescient paper develops a conceptual framework to guide the conduct of research in virtual worlds, and identifies the unique opportunities and challenges they present.

Abstract. The purpose of this paper is to provide an evolutionary perspective of cloud computing (CC) by integrating two previously disparate literatures: CC and information technology outsourcing (ITO). We review the literature and develop a framework that highlights the demand for the CC service, benefits, risks, as well as risk mitigation strategies that are likely to influence the success of the service. CC success in organisations and as a technology overall is a function of (i) the outsourcing decision and supplier selection, (ii) contractual and relational governance, and (iii) industry standards and legal framework. Whereas CC clients have little control over standards and/or the legal framework, they are able to influence other factors to maximize the benefits while limiting the risks. This paper provides guidelines for (potential) cloud computing users with respect to the outsourcing decision, vendor selection, service-level-agreements, and other issues that need to be addressed when opting for CC services. We contribute to the literature by providing an evolutionary and holistic view of CC that draws on the extensive literature and theory of ITO. We conclude the paper with a number of research paths that future researchers can follow to advance the knowledge in this field.