bluuebunny/crossref_metadata_2025 huggingface dataset:
Gating by induced α-γ asynchrony in selective attention
Authors: Pascucci David , Hervais-Adelman Alexis , M.Michel Christoph , Plomp Gijs
Published: December 2017

Visual selective attention operates through top-down mechanisms of signal enhancement and suppression, mediated by α-band oscillations. The effects of such top-down signals on local processing in primary visual cortex (V1) remain poorly understood. In the present work, we characterize the interplay between large-scale interactions and local activity changes in V1 that orchestrates selective attention, using Granger-causality and phase-amplitude coupling (PAC) analysis of EEG source signals. The task required participants to either attend to or ignore oriented gratings. Results from time-varying, directed connectivity analysis revealed frequency specific effects of attentional selection: bottom-up γ-band influences from visual areas increased rapidly in response to attended stimuli while distributed top-down α-band influences originated from parietal cortex in response to ignored stimuli. Importantly, the results revealed a critical interplay between top-down parietal signals and α-γ PAC in visual areas. Parietal α-band influences disrupted the α-γ coupling in visual cortex, which in turn reduced the amount of γ-band outflow from visual areas. Our results are a first demonstration of how directed interactions affect cross-frequency coupling in downstream areas depending on task demands. These findings suggest that parietal cortex realizes selective attention by disrupting cross-frequency coupling at target regions, which prevents them from propagating task-irrelevant information.

Significance statement

In the present work, we demonstrated how selective attention emerges from the interplay between large-scale brain interactions and local structures of information processing in sensory areas. When visual input is relevant, the visual cortex rapidly propagates attended information through feedforward oscillations in the gamma band. When stimuli are irrelevant, however, the parietal cortex suppresses information processing through inhibitory influences in the alpha band. Importantly, we show that alpha activity from parietal cortex disrupts the coupling between low and high frequencies in visual regions, which in turn, determines their amount of feedforward propagation. Our results provide novel insight into how the brain orchestrates selective attention and reveal how the parietal cortex prevents the processing of irrelevant information in other cortical areas.
Systematic transcriptomics reveals a biphasic mode of sarcomere morphogenesis in flight muscles regulated by Spalt
Authors: Spletter Maria L. , Barz Christiane , Yeroslaviz Assa , Zhang Xu , Lemke Sandra B. , Brunner Erich , Cardone Giovanni , Basler Konrad , Habermann Bianca H. , Schnorrer Frank
Published: December 2017

Muscles organise pseudo-crystalline arrays of actin, myosin and titin filaments to build force-producing sarcomeres. To study how sarcomeres are built, we performed transcriptome sequencing of developingDrosophilaflight muscles and identified 40 distinct expression profile clusters. Strikingly, two clusters are strongly enriched for sarcomeric components. Temporal gene expression together with detailed morphological analysis enabled us to define two distinct phases of sarcomere development, which both require the transcriptional regulator Spalt major. During the sarcomere formation phase, 1.8 μm long immature sarcomeres assemble myofibrils that spontaneously contract. During the sarcomere maturation phase, these sarcomeres grow to their final 3.2 μm length and 1.5 μm diameter and acquire stretch-sensitivity. Interestingly, the final number of myofibrils per flight muscle fiber is determined at the onset of the first phase. Together, this defines a biphasic mode of sarcomere and myofibril morphogenesis – a new concept that may also apply to vertebrate muscle or heart development.
Disruption of an RNA-binding hinge region abolishes LHP1-mediated epigenetic repression
Authors: Berry Scott , Rosa Stefanie , Howard Martin , Bühler Marc , Dean Caroline
Published: December 2017

Epigenetic maintenance of gene repression is essential for development. Polycomb complexes are central to this memory, but many aspects of the underlying mechanism remain unclear. LIKE HETEROCHROMATIN PROTEIN 1 (LHP1) binds Polycomb-deposited H3K27me3 and is required for repression of many Polycomb target genes in Arabidopsis. Here we show that LHP1 binds RNA in vitro through the intrinsically disordered hinge region. By independently perturbing the RNA-binding hinge region and H3K27me3 (trimethylation of histone H3 at Lys27) recognition, we found that both facilitate LHP1 localization and H3K27me3 maintenance. Disruption of the RNA-binding hinge region also prevented formation of subnuclear foci, structures potentially important for epigenetic repression.
Two zinc(II) coordination complexes based on an asymmetric multidentate ligand: syntheses, structures, selective fluorescence sensing of iron(III) ions and thermal analyses
Authors: Liu Yaru , Liu Lan , Zhang Xiao , Liang Guorui , Gong Xuebing
Published: December 2017

The rational selection of ligands is vitally important in the construction of coordination complexes. Two novel ZnII complexes, namely bis(acetato-κO)bis[1-(1H-benzotriazol-1-ylmethyl)-2-propyl-1H-imidazole-κN
3]zinc(II) monohydrate, [Zn(C13H15N5)2(C2H3O2)2]·H2O, (1), and bis(azido-κN
1)bis[1-(1H-benzotriazol-1-ylmethyl)-2-propyl-1H-imidazole-κN
3]zinc(II), [Zn(C13H15N5)2(N3)2], (2), constructed from the asymmetric multidentate imidazole ligand, have been synthesized under mild conditions and characterized by elemental analyses, IR spectroscopy and single-crystal X-ray diffraction analysis. Both complexes exhibit a three-dimensional supramolecular network directed by different intermolecular interactions between discrete mononuclear units. The complexes were also investigated by fluorescence and thermal analyses. The experimental results show that (1) is a promising fluorescence sensor for detecting Fe3+ ions and (2) is effective as an accelerator of the thermal decomposition of ammonium perchlorate.
A tattoo is not a face. Ethical aspects of tattoo-based biometrics
Authors: Bacchini Fabio , Lorusso Ludovica
Published: December 2017

Purpose

This study aims to explore the ethical and social issues of tattoo recognition technology (TRT) and tattoo similarity detection technology (TSDT), which are expected to be increasingly used by state and local police departments and law enforcement agencies.

Design/methodology/approach

The paper investigates the new ethical concerns raised by tattoo-based biometrics on a comparative basis with face-recognition biometrics.

Findings

TRT raises much more ethically sensitive issues than face recognition, because tattoos are meaningful biometric traits, and tattoo identification is tantamount to the identification of many more personal features that normally would have remained invisible. TSDT’s assumption that classifying people in virtue of their visible features is useful to foretell their attitudes and behaviours is dangerously similar to racist thought.

Practical implications

The findings hope to promote an active debate on the ethical and social aspects of tattoo-based biometrics before it is intensely implemented by law enforcement agencies.

Social implications

Tattooed individuals – inasmuch as they are more controlled and monitored – are negatively discriminated in comparison to un-tattooed individuals. As tattooing is not uniformly distributed among population, many demographic groups like African–Americans will be overrepresented in tattoos databases used by TRT and TSDT, thus being affected by disproportionately higher risk to be found as a match for a given suspect.

Originality/value

TRT and TSDT represent one of the new frontiers of biometrics. The ethical and social issues raised by TRT and TSDT are currently unexplored.
Making sense of the changing face of Google’s search engine results page: an advertiser’s perspective
Authors: Sharma Divya , Gupta Agam , Mateen Arqum , Pratap Sankalp
Published: December 2017

Purpose

Google commands approximately 70 per cent of search market share worldwide, resulting in businesses investing heavily in search engine advertising on Google to target potential customers. Recently, Google changed the way in which content and ads were displayed on the search engine results page. This reshuffling of content and ads is expected to affect the advertisers who advertise on Google and/or use it to drive traffic to their websites. The purpose of this study is to analyze the impact of these changes on various stakeholders.

Design/methodology/approach

Data have been collected from various sources on the internet including blogs and discussion forums. Netnography has been used as it allows a detailed evaluation of the consumers’ needs, wants and choices in a virtual space.

Findings

The average cost-per-click for ads on the top positions is expected to increase. Advertisers whose ads usually occupy the lower positions would be adversely affected. To counter this, more emphasis should be placed on ad extensions and on product listing ads. In addition, organizations would benefit from increased efforts on search engine optimization.

Practical implications

A variety of coping strategies have been developed that can help marketers to successfully navigate through the change, including the use of ad extensions and the use of product listing ads.

Originality/value

This practice-focused paper offers guidelines for digital marketers to use sponsored search more effectively as part of their arsenal in light of some important changes recently made by Google. The potential of netnography as a research methodology has also been expanded by using it in a novel setting and in drawing up actionable insights.
Public expenditure management in asian countries(1)
Authors: Prakash Tej
Published: December 2017

Expenditure management practices in Asia shows that these vary from the ]still-in-transition’ China, to the colonial concerns of compliance in the South Asian countries, to more advanced experiments in Singapore. Budgetary practices in many of these countries are characterized by incremental and bottom-up budgets, across-the-board cuts in times of fiscal stress, and little or no analysis of costs and outputs. At the same time, resource allocation as a percentage of GDP and accrual accounting are being tried in some other countries. The paper suggests that the institutional changes now underway in these countries and the imperative need to control expenditure could bring meaningful changes.
Capital charges and capital expenditure decisions in core government
Authors: Robinson Marc
Published: December 2017

The application of capital charges to core government agencies (those which produce tax-financed outputs) is one of a number of steps being taken by certain governments as part of a broader strategy to place such agencies upon a market footing. Capital charging involves the levying upon these agencies of charges designed to reflect the cost of the capital which they employ. This article presents a theoretical evaluation of capital charging which identifies the manner in which imperfect information, uncertainty and the expenditure control imperative undermine the system’s raison d’être.
Measuring the impact of reservation gaming revenues on native american education achievement
Authors: Clay Teresa Joy
Published: December 2017

The passage of the Indian Gaming Regulatory Act of 1988 has allowed Native American tribes a new form of revenue generation. This new source of revenue facilitates entry into the U.S. political system and furthers the attainment of self-governance and economic development goals on reservations as demonstrated through educational achievement. While several works exist regarding benefits reaped by indigenous populations in the United States as a whole, the academic literature regarding the impact of reservation gaming on educational achievement is sorely lacking for Arizona. This study evaluates the role of Indian gaming revenue as a catalyst for self-governance, by answering the question: has the passage of the Indian Gaming Regulatory Act of 1988 made a difference in educational achievement for Native American tribes in the State of Arizona? The outcomes of this study will prove beneficial to Public Administration as evidence of the impacts of reservation gaming and its consequent policy externalities will enhance policy makers’ ability to implement and maintain an effective policy regarding Native American education achievement.
The impact of legalized casino gambling on state education spending displacement
Authors: Ozurumba Chimezie
Published: December 2017

Corporate casino gambling has expanded from being legal in only two U.S. states (Nevada and New Jersey) in the late 1980s to 12 states in 2006. As a result, the annual gambling revenue realized by the casino industry has grown from $9 billion in 1991 to over $32 billion in 2006. The growth of gambling in many states has not been matched by a corresponding increase in academic research on casino gambling. To shed more light on casino gambling and state budgets, this research examines state education spending following the introduction of corporate casino gambling and attempts to answer the following question: Does gambling revenue earmarked for education spending displace funds usually spent on these programs?
Continuing the search for a theory of public budgeting
Authors: Gibran Joan M. , Sekwat Alex
Published: December 2017

This paper argues that the search for a theory of public budgeting has proceeded mainly on assumptions of the rationalist paradigm. This approach yielded mostly technical explanations for budgeting phenomena. These explanations fail to capture the complexities of public budgeting and yield incomplete theories. Without attempting to break new ground, the authors argue that budgeting theory should be guided by heuristic concepts borrowed from open systems theory. This offers greater potential for reconciling the rational and non-rational aspects of budgeting and permits constructive synthesis of insights from extant theories of budgeting without rejecting the rationalist paradigm. This approach views budgeting as only one of the complex functions governments perform to cope with their environment and to maintain stability.
Audited financial statements in the federal government: Intentions, outcomes and on-going challenges for management and policy-making
Authors: Brook Douglas A.
Published: December 2017

The Chief Financial Officers Act of 1990 (and the subsequent Government Management Reform Act of 1994) mandated federal agencies to prepare corporate-style annual financial statements and subject them to independent audit. Over a decade later, it is reasonable to ask what the consequences of CFO Act financial statements have been. Accrual accounting produces auditable financial statements that establish accountability, contribute to the credibility of financial information, and identify long-term financial issues; but financial statements are not linked to the processes for resource-allocation decisions, nor do they produce information needed by managers. Some of these shortcomings are explained by contextual and sectoral differences.
What hath the gasb wrought? the utility of the new reporting model: A national survey of local government finance officers
Authors: Frank Howard A. , Gianakis Gerasimos A.
Published: December 2017

Results from a national survey of local government finance directors suggest that five years after implementation, the post-Statement 34 accrual-based accounting model has done little to stimulate the development of operating cost data (such as activity-based costing) or performance measurement, and provides decision makers with little information to improve short- or long-term financial planning,. While younger respondents attach greater value-added to the New Reporting Model (NRM), overall support for the hybrid approach (traditional fund reporting plus entitywide full accrual reporting) is limited. Consistent with the "Theory of Planned Behavior" applied in prior accounting research; traditional sociological drivers (community size, form of government, and other demographic factors.) do not impact perceptions of the NRM. Findings also suggest "accrual anomie" due to lack of experience with this basis of accounting.
In The Shadow Of Corporate Scandal: The Use Of Audit Committees In U.S. Local Governments
Authors: T. Matkin David S.
Published: December 2017

Recent financial scandals in the private sector have led to widespread speculation that public organizations may be susceptible to similar events of financial misconduct and should, therefore, be required to adopt similar strategies to those that are mandated of private-sector corporations under the Sarbanes-Oxley Act of 2002. This paper looks at one of those strategies by examining the use of audit committees in U.S. local governments. Specifically, this paper explores (1) why local governments have heretofore voluntarily created audit committees, (2) the perceived benefits and problems of audit committees, and (3) whether the use of audit committees is compatible with the principal-agent logic that underlies their promotion.
State capital improvement programs and institutional arrangements for capital budgeting: The case of illinois
Authors: Srithongrung Arwiphawee
Published: December 2017

This study describes the Illinois State capital budget process and explains why traditional capital planning has not been adopted in Illinois. The state uses non-accounting techniques and multi-attribute judgment criteria, including political and social values, to make decisions. The case suggests that regardless of their sophistication, accounting methods are, relatively, not useful in ranking capital projects across functions. The methods compare "pples" and "oranges." A comparison of capital projects across functions may be impossible with any set of methods. Intelligent sub-optimization within given functions may be the best academics and practitioners can hope for in rationalizing project choice and maintenance, particularly in large cities or state governments. Public capital-budgeting educators might shift their focus in training prospective public budgeters, from accounting methods to critical thinking, through multi-attribute analysis methods.
The effects of tax and expenditure limit on state discretionary tax adjustment
Authors: Guo Hai (David)
Published: December 2017

Unanticipated economic fluctuations exert pressure on state governments to conduct discretionary tax adjustments to balance the budget. Even though states adjust fiscal policy as the economy fluctuates, the typical cyclical economic factors are not the sole determinant of such adjustments. State government budgeting systems in the United States operate under a variety of fiscal constraints. The tax and expenditure limit (TEL) is a prominent fiscal constraint in state governments. Using a panel dataset covering 47 continental state governments from FY 1988 to FY 2006, this paper examines the impact of TELs on state discretionary tax adjustments. Results from this analysis shows that states with stringent TELs tend to conduct fewer tax cuts when facing potential deficits.
For better or for worse: reassessing the impact of tax and expenditure limitations on state expenditure
Authors: Grizzle Cleopatra
Published: December 2017

This study examines the fiscal impact of tax and expenditure limitations (TELs) on state spending by expanding the popular, narrow view of examining TELs and taking into account the scope, purpose, and restrictiveness of individual state TELs. Using an efficient estimator, called fixed effect vector decomposition I employ a set of panel data from all fifty states for the period 1997 - 2006. While a number of studies have been inconclusive about the impact of state TELs on spending, this study finds that having a TEL is not what matters. Rather, the impact of TELs depends on the actual features of the individual TEL. Further, TELs impact different categories of spending in different ways and, under the right conditions, TELs can have the desired impact and effectively reduce state spending.
Symposium introduction
Authors: LaPlante Josephine M. , Honadle Beth Walter
Published: December 2017

In this introductory essay, the authors describe a new public finance characterized by enduring revenue constraints; mounting budgetary claims from accruing liabilities for post-retirement benefits for government employees, rising health care costs, and an aging population; and uncertainty about future budgetary demands and resource limitations. The new public finance is described as a convergence of economic and demographic forces with past practices that increased the fiscal vulnerability of states and local governments. The authors explain that states and local governments will not overcome challenges by relying upon traditional ways of thinking about and conducting business but instead must revamp frameworks for practice. Symposium papers are described as tackling several of the most pressing issues facing governments today with an eye towards rethinking customary approaches.
Using the adapted cities framework to evaluate per capita expenditures in small U.S. municipalities
Authors: Eskridge Robert D. , French P. Edward
Published: December 2017

Researchers have generally compared council-manager municipalities against mayor-council forms when seeking to measure the efficiency gains envisioned by early twentieth century reformers. Many studies have used per capita expenditure levels of municipalities as a proxy for efficiency, associating lower spending levels with greater efficiency. This study utilizes the “Adapted Cities Framework” advocated by Frederickson, Johnson, and Wood (2004) which classifies municipalities into five, rather than two, institutional types to analyze per capita expenditure data from a national survey of 1,000 small municipalities. Using OLS regression and other statistical analyses, the authors demonstrate that there is a significant difference between the per capita expenditure levels of the five city types. As municipalities more closely conform to the pure reformed councilmanager model of government, higher per capita expenditure levels are evidenced.
Municipal government strategies for controlling personnel costs during the fiscal storm
Authors: West Jonathan P. , Condrey Stephen E.
Published: December 2017

Fiscal stress has spurred city governments to search for ways to reduce costs. Human resource professionals and municipal budget officers have been searching for ways to reduce personnel-related costs because this is where the greatest savings can be realized. This paper identifies and examines different personnel cost-containment strategies pursued by a national sample of 90 large U.S. cities. It focuses on hiring, wages and hours, employee benefits and other HR-related actions. Results indicate that jurisdictions whose municipal fiscal conditions are considered to be fair or poor are more likely than cities whose fiscal conditions are perceived to be good to excellent to use many of the cost reduction strategies. Other demographic and organizational variables had some limited relationship with the use of strategies, but were not as significantly associated with costcontainment actions as city economic climate.
An empirical investigation of audit fees in the us for-profit healthcare sector
Authors: (Charlie) Yuan Xiaoli , López Dennis M. , Forgione Dana A.
Published: December 2017

The purpose of this paper is to analyze the market for audit services for publicly traded companies operating in the US for-profit (FP) healthcare sector. Complex national and local healthcare laws and regulations suggest the importance of assessing fee effects of joint nationallevel and city-specific expertise among auditors. Using cross-sectional OLS regression analysis, we find that joint expertise significantly affects audit pricing in the healthcare sector. We find a fee premium of 33.6 percent on engagements where auditors are both national and city-specific specialists. We also find that Big-4 auditor reputation is significantly priced over and above the effects of joint auditor expertise, and a significant positive association exists between audit and non-audit service fees-indicating the presence of knowledge spillover effects among healthcare company auditors.
Budgeting practices and experiences inlouisiana: From the traditional 1990s to the dramatic 2000s
Authors: Morozov Boris
Published: December 2017

The story of budgeting practices in Louisiana strongly resembles its political history. The last decade was no exception. The relatively peaceful beginning of the decade was followed by two major natural disasters in 2005 − Hurricanes Katrina and Rita, which suddenly changed the economic outlook of the state. The disaster was followed by a global boom in oil prices which benefited Louisiana greatly. Then, of course, the Great Recession hit. The immediate consequence was a projected budget shortfall of $1.6 billion over upcoming fiscal years 2011 and 2012. Such dramatic events create a perfect opportunity for understanding and analyzing Louisianaʼs “innovations” in the area of budgeting and financial management. Furthermore, the analysis of these developments is enhanced by the multiple perspectives of various participants with intimate knowledge of the political processes and mechanisms employed by the state in its dealings with consequences of the Great Recession.
Strategy, priority-setting, and municipal capital budget reform: Three cases from the great recession
Authors: Marlowe Justin
Published: December 2017

I examine three recent cases where local governments changed their processes for selecting capital projects. The central question is whether these changes institutionalized a more “strategic” outlook in capital improvement planning and budgeting for these jurisdictions? The findings suggest that local governments can set capital priorities strategically, but that the process of implementing those reforms must be adaptable to changing political circumstances. These findings add to the limited literature on the political, administrative, and other challenges that local governments must confront when reforming their capital improvement planning and budgeting processes.
Budgetary provision for higher education: Evidence from bangladesh
Authors: Sarkar Shakhawat Hossain , Hossain Syed Zabid , Rahman Rashidah Abdul
Published: December 2017

Using secondary sources, this study strives to appraise both the revenue and development budget allocation for education in Bangladesh compared to other South Asian countries giving special emphasis to higher education. It is observed that an insufficient budget for education in Bangladesh has a negative impact on expansion of higher education and the human development index (HDI). Inappropriate distribution among different subheads and noncompliance of the guideline for implementation of a higher education budget are two serious problems. Besides getting adequate budgetary support from the government, public universities should generate more funds from internal and other external sources. The university budget allocation should be thoroughly reviewed and revised accordingly to make it more productive and with an emphasis on teaching, research and curriculum development.
Nonprofit organizations’ choice in favor of a sector expert auditor: a study of behavioral choice criteria
Authors: Reheul Anne-Mie , Van Caneghem Tom , Verbruggen Sandra
Published: December 2017

From 2006 onwards very large Belgian nonprofit organizations (NPOs) are legally required to appoint an external auditor. In this context we investigate whether auditor choice in favor of a sector expert, being a higher quality auditor, is associated with NPOs’ expectations regarding several auditor attributes. We find that NPOs are more likely to choose a sector expert if they attach higher importance to an auditor’s client focus and relationship with management. NPOs are less likely to choose a sector expert if they care more about the practical execution of the audit. We provide recommendations for increasing the appeal of sector expertise as valuable auditor attribute. The resulting quality increase of NPOs’ financial statements and audit reports could benefit various stakeholders.
Using financial statements to provide evidence on the fiscal sustainability of the states
Authors: Plummer Elizabeth , Patton Terry K.
Published: December 2017

This descriptive study shows how the government-wide financial statements can be used, with adjustments, to provide evidence on a state's fiscal sustainability. We compute “adjusted total net assets”(AdjTNA), which equals a state’s assets (not including its capital assets) minus the state's liabilities and obligations, including the UAAL for pension and OPEB not reported on the Statement of Net Assets.AdjTNAprovides information about a state’s ability to sustain its current fiscal structure, given its current financial resources. Primary results suggest that 40 states have a negativeAdjTNAvalue, with a median -$6.7 billion per state (-$5,230 per household). Sensitivity analysis suggests 48 states have a negativeAdjTNAvalue, with a median -$20.7 billion per state (-$16,200 per household). The paper discusses the important policy implications of these results.
School-district governance structures and fiscal outcomes: is school-district leadership entrenched?
Authors: Dorata Nina T. , Phillips Cynthia R.
Published: December 2017

This study examines the impact of school-district governance characteristics, which include board and management entrenchment and budget and audit committee expertise, on fiscal measures. Despite the significant influence school boards have over the determination and use of the bulk of property taxes, virtually no empirical research exists that examines the influence of school-district governance structures on fiscal outcomes. We find a positive association between board entrenchment and spending and find a negative association between budget and audit committee expertise and spending. The findings of this study confirm that governance structure matters for fiscal outcomes and recommendations are provided to support efforts to improve fiscal efficiency of school-district governance.
Elected officials’ perceptions of governance relationships and budget participation mechanisms
Authors: Ebdon Carol , Jiang Yue , Franklin Aimee L.
Published: December 2017

Issues like fiscal crises and sequestration may cause elected officials to get citizen input in the budget process. This action can be viewed as a reactive strategy used when the relationship with citizens is weakening; or, a proactive strategy to keep governance relationships strong. This conundrum prompts examination of how budgetary participation mechanisms serve representative democracy and governance goals. Using survey results from public officials in 391 midwestern cities regarding perceptions of governance relationships and the use of participation mechanisms, we find no significant relationships and weak explanatory power in the causal model. When trust in government keeps falling, the relative strength of the relationship between public officials and citizens is an issue that public administrators must understand to develop effective budget participation mechanisms.
Post-recession policy diffusion: local government adoption of build America bonds
Authors: Greer Robert A. , Lee Jekyung
Published: December 2017

To resolve the limited access to capital by local governments due to the Great Recession, the United States Federal Government responded with the American Recovery and Reinvestment Act (ARRA) which included the Build America Bond (BAB) program. The result of this program was considerable interest cost savings to state and local governments, but many local governments chose to issue traditional tax-exempt bonds instead of BABs. Using a policy diffusion framework and hazard model approach, we identify factors that affected the speed of BAB adoption by local governments. Results show that underwriter and financial adviser experience along with the internal characteristics of the local governments played a significant role in adoption. These findings have implications for future fiscal policies targeting local governments for the purpose of timely economic recovery.
Paygo for punctuality
Authors: Fowler Luke
Published: December 2017

The federal budgeting process is wrought with conflict that makes it nearly impossible for the budget to be passed on time, or so it seems. One aspect overlooked is the effects of statutory Pay-As-You-Go (PAYGO) rules. The cursory evidence indicates PAYGO may be beneficial under certain circumstances. The analysis relies on an Autoregressive-Moving-Average (ARMA) time series model with data from appropriations bills signed into law from fiscal years 1994 to 2014. The findings indicate mixed effects for PAYGO statutes with a shorter budgeting timeline under the Budget Enforcement Act of 1990, but a longer timeline under the Statutory PAYGO Act of 2010. Additional findings suggest substantive relationships between the length of the budgeting process and party polarization, presidential leadership, and the economy.
Local government revenue forecasting methods: competition and comparison
Authors: Williams Daniel W. , Kavanagh Shayne C.
Published: December 2017

This study examines forecast accuracy associated with the forecast of 55 revenue data series of 18 local governments. The last 18 months (6 quarters; or 2 years) of the data are held-out for accuracy evaluation. Results show that forecast software, damped trend methods, and simple exponential smoothing methods perform best with monthly and quarterly data; and use of monthly or quarterly data is marginally better than annualized data. For monthly data, there is no advantage to converting dollar values to real dollars before forecasting and reconverting using a forecasted index. With annual data, naïve methods can outperform exponential smoothing methods for some types of data; and real dollar conversion generally outperforms nominal dollars. The study suggests benchmark forecast errors and recommends a process for selecting a forecast method.
Earnings management in non-public companies: the case of for-profit hospice organizations
Authors: Noe Kelly , Forgione Dana A. , Smith Pamela C. , Liu Hanni
Published: December 2017

We examine earnings management in non-publicly listed companies, with a focus on for-profit (FP) hospice organizations, and extend the accounting earnings management literature to the hospice industry. FP hospice organizations file Medicare cost reports that include complete financial statements not otherwise publicly available. Managers of FP hospice organizations have incentives to manage earnings to increase performancebased bonuses, meet or beat bond covenant requirements, or avoid public scrutiny. We find total accruals are significantly positively associated with profitability, debt, and size factors. However, discretionary accruals are significantly negatively associated with debt and size, but not profitability. Thus, monitoring and political cost factors appear to effectively mitigate earnings management in this industry sector.
Understanding marketing resources and size in agro-based enterprises
Authors: Osakwe Christian N. , Anaza Nwamaka A.
Published: December 2017

Purpose

Using firm-level data from small- to micro-sized agro-based enterprises located in developing Africa, the purpose of this paper is to employ a resource-based marketing model to explain financial and nonfinancial organizational performance outcomes. The moderating effect of firm size on the structural inter-linkages between customer retention orientation, eBrand promotion and the organizational performance outcomes is also explored.

Design/methodology/approach

Partial least squares path modeling approach was the analytical method for data analysis purposes.

Findings

The data support the assumption that marketing resources as well as the moderating influence of firm size play a strong role on the agro-based enterprise performance.

Originality/value

This study widens the context of inquiry on agro-based enterprise performance to include developing economies in Sub-Saharan Africa. The value of the paper rests in its intent to offer small- to micro-sized agro-based businesses in emerging markets more practical ways to enhance their performance.
Safety of the balloon catheter for cervical ripening in outpatient care: complications during the period from insertion to expulsion of a balloon catheter in the process of labour induction: a systematic review
Authors: Diederen M , Gommers JSM , Wilkinson C , Turnbull D , Mol BWJ
Published: December 2017

Background

It has been suggested that cervical ripening with a balloon catheter for labour induction can be done in an outpatient setting in low‐risk pregnancies. Introduction of such an approach needs to be accompanied with monitoring of potential complications. Therefore the existence and frequency of any associated adverse event during cervical ripening needs to be established.

Objective

To assess the complication rate during cervical ripening with balloon induction.

Search strategy

We searched Embase, Medline, Cochrane Collaboration and CINAHL using keywords ‘induction of labour’, ‘cervical ripening’, ‘balloon catheter’, ‘Foley balloon’, ‘transcervical balloon’.

Selection criteria

We included randomized controlled trials and cohort studies containing original data on fetal and maternal morbidity in pregnant women during cervical ripening with a balloon catheter. Only articles for which authors were able to give data for this exact time frame were included.

Data collection and analysis

Two reviewers assessed independently the eligibility of included studies, extracted data and performed a quality assessment. A meta‐analysis was performed to calculate the estimated prevalence of the adverse events.

Main results

In total 26 studies were included reporting on 8292 women. The estimated prevalence of the analysed adverse events in the random effects model was between 0.0 and 0.26%, of which ‘pain/discomfort’ had the highest prevalence.

Conclusion

This study suggests the risk of adverse events during the period between insertion and expulsion of a balloon catheter in cervical ripening to be low. These data facilitate further evaluation and implementation of this procedure in an outpatient setting for low‐risk pregnancies.

Tweetable abstract

Balloon catheter for cervical ripening appears to be safe enough to evaluate its use in the outpatient setting.
A Combined Approach of Infrared Spectroscopy and Multivariate Analysis for the Simultaneous Determination of Sugars and Fructans in Strawberry Juices During Storage
Authors: Cassani Lucía , Santos Mauricio , Gerbino Esteban , del Rosario Moreira María , Gómez‐Zavaglia Andrea
Published: December 2017

In this work, a Fourier transform mid‐infrared spectroscopy (FTIR)‐based method was developed for simultaneously quantifying simple sugars and exogenously added fructooligosaccharides (FOS) in strawberry juices preserved for up to 14 d using nonthermal techniques (geraniol and vanillin+ultrasound). The main spectral differences were observed in the 1200 to 900 cm−1 region. The presence of FOS was identified by the typical bands at 1134, 1034, and 935 cm−1. During storage, a significant decrease of sucrose was concomitant to an increase of glucose and fructose in juices stored without any previous preservation treatment, as determined by high‐performance liquid chromatography (HPLC). A principal component analysis was performed on the FTIR spectra corresponding to the different treatments. The groups observed explained more than 94% of the variance and were related to changes in the carbohydrate composition during storage. Then, different partial least square models (PLS) were defined to determine the concentrations of glucose, sucrose, fructose, and those of exogenously added FOS with degrees of polymerization within 3 and 5. The carbohydrates' concentrations determined by HPLC were used as reference method. The models were validated with independent sets of data. The mean of predicted values fitted nicely those obtained by HPLC (correlation and R2 > 0.97), thus supporting the use of the PLS models to monitor the quality of strawberry juices in unknown samples. In conclusion, FTIR spectroscopy appears as an adequate analytical tool to quick assess whether juice formulations meet specifications in terms of authenticity, contamination and/or deterioration.

Practical Application

FTIR spectroscopy provided a method potentially transferable to the food industry when associated with the multivariate analysis. The robust 21 PLS models defined in this work provided reliable tools for the rapid monitoring of juices’ authenticity and/or deterioration. In this regard, FTIR associated to multivariate analysis enabled the determination of different sugars in a single measurement without the need of pure sugars as standards. This experimental simplicity supports the use of FTIR at the production line, and also contributes to save time in determining carbohydrates' composition and stability, in an environmentally friendly way.
Mixture Design Applied to the Development of Chickpea‐Based Gluten‐Free Bread with Attractive Technological, Sensory, and Nutritional Quality
Authors: Santos Fernanda G. , Fratelli Camilly , Muniz Denise G. , Capriles Vanessa D.
Published: December 2017

The aim of the study was utilized chickpea to create appealing, nutritious, and palatable gluten‐free bread (GFB). The performance of chickpea flour (CF) in single and composite GFB formulations was studied with a mixture design and response surface methodology. Six simplex‐centroid designs for 3 ingredients were used to identify the ideal proportions of CF in various blends with cassava starch (CS), maize starch (MS), potato starch (PS), and rice flour (RF) achieving the best physical properties. For each design, 3 single, 3 binary, and 3 ternary formulations were prepared. The results showed that CF alone is suitable for bread production, resulting in GFB with higher volume and crumb firmness and lower crumb moisture than single formulations of other raw materials. However, the interactions between CF and PS or CS enhanced the loaf volume and decreased the crumb firmness values. The GFB prepared with only CF was accepted (overall acceptability score of 7.1‐ on a 10‐cm scale). Nevertheless, the composite formulations prepared with CF75:PS25 or CF75:CS25 (flour basis) received overall acceptability scores of 8.2, like those of their white GFB, prepared with RF50:PS50 blend (flour basis), and wheat bread counterparts, used as positive controls. Compared to white GFB, both composite formulations presented nearly a twofold increase in ash and protein contents and a threefold increase in total fiber content. These results show that blends of CF75:PS25 or CF75:CS25 can be used to develop GFB with a good physical and sensory properties, as well as an enhanced nutritional composition.

Practical Application

Gluten‐free bread (GFB) made with 75% chickpea flour (CF) blend with 25% potato or cassava starch showed improved total minerals, protein and dietary fiber content and bread quality characteristics. Therefore, CF is a valuable ingredient for food technologists in manufacturing better‐tasting and healthy GFB, which is important for consumers with gluten‐related disorders since GFB often lack nutrition content, appearance, texture, and mouthfeel.
Incidence of hyperoxia and related in‐hospital mortality in critically ill patients: a retrospective data analysis
Authors: Kraft F. , Andel H. , Gamper J. , Markstaller K. , Ullrich R. , Klein K. U.
Published: December 2017

Background

Mechanical ventilation with oxygen is life‐saving, however, may result in hyperoxia. The aim was to analyse the incidence and duration of hyperoxia burden and related in‐hospital mortality in critically ill patients.

Methods

Patients of all ages admitted to intensive care units (ICUs) and with mechanical ventilation for at least seven consecutive days were included in this single centre retrospective medical record audit. The main outcome measure was time‐weighted arterial partial pressure of oxygen (PaO2) over 7 days. Logistic regression for association with in‐hospital mortality and propensity score matching was performed.

Results

In total, 20,889 arterial blood gases of 419 patients were analysed. Time‐weighted mean PaO2 was 14.0 ± 2.4 kPa. Time‐weighted mean FiO2 was 49.2 ± 12.1%. Seventy‐six (18.1%) patients showed continuous hyperoxia exposure, defined as time‐weighted mean PaO2 > 16 kPa. Duration of hyperoxia, hypoxia (PaO2 < 8 kPa) and normoxia (PaO2 8–16 kPa) were 37.9 ± 31.0 h (23.7%), 4.9 ± 9.5 h (3.1%), and 116.8 ± 29.6 h (73.2%). Hyperoxia occurred especially at low to moderate FiO2 in patients of first and second age quartiles (1–57 years) with smaller SAPS2 score. In‐hospital mortality of patients with hyperoxia (32.9%) or normoxia did not differ (35.9%; P = 0.691). Conditional logistic regression showed no association between hyperoxia and in‐hospital mortality (OR 1.46; 95%CI 0.72–2.96; P = 0.29).

Conclusion

Substantial hyperoxia burden was observed in ICU patients. Young patients with less comorbidities showed hyperoxic episodes more often, especially with lower FiO2. Hyperoxia during 7 days of mechanical ventilation did not correlate to increased in‐hospital mortality.
Central administration of galanin N‐terminal fragment 1–15 decreases the voluntary alcohol intake in rats
Authors: Millón Carmelo , Flores‐Burgess Antonio , Castilla‐Ortega Estela , Gago Belén , García‐Fernandez María , Serrano Antonia , Rodriguez de Fonseca Fernando , Narváez José Angel , Fuxe Kjell , Santín Luis , Díaz‐Cabiale Zaida
Published: December 2017

Alcohol consumption is considered a major risk factor for disease and mortality worldwide. In the absence of effective treatments in alcohol use disorders, it is important to find new biological targets that could modulate alcohol consumption. We tested the role of the N‐terminal galanin fragment (1–15) [GAL(1–15)] in voluntary ethanol consumption in rats using the two‐bottle choice paradigm as well as compare the effects of GAL(1–15) with the whole molecule of GAL. We describe for the first time that GAL(1–15), via central mechanisms, induces a strong reduction in preference and ethanol consumption in rats. These effects were significantly different than GAL. GAL receptor (GALR) 2 was involved in these effects, because the specific GALR2 antagonist M871 blocked GAL(1–15) mediated actions in preference and ethanol intake. Importantly, the mechanism of this action involves changes in GALR expression and also in immediate‐early gene C‐Fos and receptors‐internalization‐related gene Rab5 in the striatum. The relevance of the striatum as a target for GAL(1–15) was supported by the effect of GAL(1–15) on the locomotor activity of rats after ethanol administration. These results may give the basis for the development of novel therapeutics strategies using GAL(1–15) analogues for the treatment of alcohol use disorders in humans.