bluuebunny/crossref_metadata_2025_split huggingface dataset:
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Concept Release, Potential Approach to Revisions to PCAOB Quality Control Standards
Authors: Brown Veena Looknanan , Hermanson Dana R. , Higgs Julia L. , Jenkins J. Gregory , Nolder Christine , Schaefer Tammie J. , Smith Kecia Williams 
Published: April 2020

SUMMARY
On December 17, 2019, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its Concept Release, Potential Approach to Revisions to PCAOB Quality Control Standards. The Board is considering revising its Quality Controls (QC) standards to focus firms on improving their QC systems. To reduce the compliance burden, the Board is considering aligning its QC standards with those of the proposed International Standard on Quality Management 1, Quality Management for Firms That Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements (proposed ISQM 1). The comment period ended March 16, 2020. This commentary summarizes the participating committee members' views on selected questions on three aspects of a QC system presented in the Concept Release: Resources (Questions 31, 32, 34, 36, 37), The Monitoring and Remediation Process (Questions 45, 46, 47), and Roles and Responsibilities of Individuals (Question 52).
Data Availability: The Concept Release, Potential Approach to Revisions to PCAOB Quality Control Standards, including questions for respondents, is available at: https://pcaobus.org/Rulemaking/Docket046/2019-003-Quality-Control-Concept-Release.pdf.
The Predictability of Future Aggregate Earnings Growth and the Relation between Aggregate Analyst Recommendation Changes and Future Returns
Authors: Billings Bruce K. , Keskek Sami , Pierce Spencer 
Published: April 2020

ABSTRACT
We extend prior research examining the relation between aggregate recommendation changes and future returns by documenting that this relation varies over time as a function of the predictability of future earnings growth. When industry-level earnings growth is more predictable, we find that recommendation changes relate negatively to future returns. Our evidence suggests that this negative relation results from analysts revising recommendations upward for higher expected earnings growth but failing to also adjust downward for a related decrease in expected returns arising from a decrease in investor risk aversion. In contrast, when industry-level earnings growth is less predictable, we find that recommendation changes relate positively to future returns. However, this positive relation results from analysts and investors similarly underestimating earnings growth persistence. Overall, the evidence fails to support the claim that analysts' recommendation changes incorporate aggregate information in a manner that adds value to investors by predicting future returns.
JEL Classifications: A10; E10; E44; E52; G11; G14; M40; M41.
Information Imprecision
Authors: Ball Ryan T. , Cuny Christine 
Published: April 2020

ABSTRACT
This study develops and applies a model-implied measure of information imprecision. We define information imprecision as the degree of noise in investors' prior beliefs about the firm's asset value based on the information set that is currently available. We present a model of credit default swap (CDS) spreads in which the term structure is a function of information imprecision. We exploit observable CDS spreads with short and long maturities to extract an empirical measure of information imprecision. We then examine the moderating role of our measure in two settings. First, we show that the equity market response to credit rating changes increases in the level of information imprecision before the announcement. Second, we show that bond-market professionals' ability to charge a premium to smaller investors, relative to larger investors, increases in the issuing firm's information imprecision. This evidence illustrates the broad applicability of our model-implied measure of information imprecision.
JEL Classifications: D82; G14; G24.
There Is No Relationship Between Lower Extremity Alignment During Unilateral and Bilateral Drop Jumps and the Risk of Knee or Ankle Injury: A Prospective Study
Authors: Räisänen Anu M. , Kulmala Tanja , Parkkari Jari , Vasankari Tommi , Kannus Pekka , Krosshaug Tron , Kujala Urho M. , Heinonen Ari , Vesanto Johanna , Pasanen Kati 
Published: April 2020

Objective To investigate the association between lower extremity alignment during unilateral and bilateral drop jump tests and the risk of acute noncontact knee or ankle injuries in young team sport athletes. Design Prospective cohort study. Methods A 2-dimensional video analysis was used to measure the frontal plane knee projection angle in the single-leg vertical drop jump (VDJ) and the bilateral VDJ in young team sport athletes. Out of the 364 athletes (187 male, 177 female), 189 played basketball and 175 played floorball. Results Six male athletes sustained knee injuries and 23 sustained ankle injuries. Frontal plane knee projection angle in the single-leg VDJ or the bilateral VDJ was not associated with ankle injuries among male athletes. No statistical analysis was performed for the knee injuries. Among female athletes, 28 sustained knee and 41 sustained ankle injuries. Frontal plane knee projection angle during the single-leg VDJ or the bilateral VDJ was not a risk factor for knee or ankle injuries. Conclusion Lower extremity alignment during unilateral and bilateral drop jump tests was not associated with future noncontact knee or ankle injuries among young team sport athletes. The findings should be interpreted cautiously due to the small number of injuries. J Orthop Sports Phys Ther 2020;50(5):267–274. doi:10.2519/jospt.2020.9247
Dry Needling Combined With Guideline-Based Physical Therapy Provides No Added Benefit in the Management of Chronic Neck Pain: A Randomized Controlled Trial
Authors: Stieven Fábio Franciscatto , Ferreira Giovanni Esteves , Wiebusch Matheus , de Araújo Francisco Xavier , da Rosa Luis Henrique Telles , Silva Marcelo Faria 
Published: April 2020

Objective To determine the added benefit of combining dry needling with a guideline-based physical therapy treatment program consisting of exercise and manual therapy on pain and disability in people with chronic neck pain. Design Randomized controlled trial. Methods Participants were randomized to receive either guideline-based physical therapy or guideline-based physical therapy plus dry needling. The primary outcomes, measured at 1 month post randomization, were average pain intensity in the previous 24 hours and previous week, measured with a numeric pain-rating scale (0–10), and disability, measured with the Neck Disability Index (0–100). The secondary outcomes were pain and disability measured at 3 and 6 months post randomization and global perceived effect, quality of sleep, pain catastrophizing, and self-efficacy measured at 1, 3, and 6 months post randomization. Results One hundred sixteen participants were recruited. At 1 month post randomization, people who received guideline-based physical therapy plus dry needling had a small reduction in average pain intensity in the previous 24 hours (mean difference, 1.56 points; 95% confidence interval [CI]: 1.11, 2.36) and in the previous week (mean difference, 1.20 points; 95% CI: 1.02, 2.21). There was no effect of adding dry needling to guideline-based physical therapy on disability at 1 month post randomization (mean difference, −2.08 points; 95% CI: −3.01, 5.07). There was no effect for any of the secondary outcomes. Conclusion When combined with guideline-based physical therapy for neck pain, dry needling resulted in small improvements in pain only at 1 month post randomization. There was no effect on disability. J Orthop Sports Phys Ther 2020;50(8):447–454. Epub 9 Apr 2020. doi:10.2519/jospt.2020.9389
Kıskanmak Filminin Post-modern Felsefe Bağlamında Değerlendirilmesi
Authors: GÜRBÜZ Ali 
Published: April 2020

Zeki Demirkubuz’un Kıskanmak (2009) adlı filmi, diğer filmlerinde de gözlendiği gibi, insanın
anlaşılması zor, karanlık tabiatının aydınlatılmasına yönelik felsefi bir sorgulama sonucunda daha
açıklanabilir hale gelmektedir. İnsan tabiatının ayrılmaz bir parçası olan tutkular ve akılsallık, sathi
açıklamalarla izah edilememektedir. Makalede, Demirkubuz’un açık bir şekilde ifade ettiği varoluşçu
felsefi düşünceler, bu düşünceleri okumaya imkân veren felsefi eserler aracılığıyla yeni bir
değerlendirmeye tabi tutulmuştur. Kıskanmak filminin karakterlerine yön veren tutkular ve akılsallık,
onlardaki karanlık tabiat da göz önünde bulundurularak, felsefi olarak aydınlatılmaya çalışılmıştır.
Effect of different reinforcement on the microstructure and mechanical properties of AA2024-based metal matrix nanocomposites
Authors: Karabacak Abdullah Hasan , Çanakçı Aykut , Erdemir Fatih , Özkaya Serdar , Çelebi Müslim 
Published: April 2020

Abstract
In this study, AA2024-B4C and AA2024-SiC nanocomposites were successfully produced by hot pressing and consolidation methods. The effects of different SiC and B4C contents on the mechanical properties and microstructure of the nanocomposites were investigated. The bending and tensile strength of AA2024-2 wt.% B4C nanocomposites reached up to 1286.7 MPa and 392.9 MPa, respectively. The bending strength of 676.7 MPa and tensile strength of 377.7 MPa were obtained for AA2024-2 wt.% SiC nanocomposites. The addition of the reinforcement can increase the bending strength of the nanocomposites even if porosity increases. Comparing the experimental results showed that B4C reinforced nanocomposites exhibited better mechanical properties than those of SiC reinforced nanocomposites. The type of Al2Cu phase plays a major role in the improvement of mechanical properties of the composites.
The impact of high functional connectivity network hub resection on language task performance in adult low- and high-grade glioma
Authors: Lee Anthony T. , Faltermeier Claire , Morshed Ramin A. , Young Jacob S. , Kakaizada Sofia , Valdivia Claudia , Findlay Anne M. , Tarapore Phiroz E. , Nagarajan Srikantan S. , Hervey-Jumper Shawn L. , Berger Mitchel S. 
Published: April 2020

OBJECTIVE
Gliomas are intrinsic brain tumors with the hallmark of diffuse white matter infiltration, resulting in short- and long-range network dysfunction. Preoperative magnetoencephalography (MEG) can assist in maximizing the extent of resection while minimizing morbidity. While MEG has been validated in motor mapping, its role in speech mapping remains less well studied. The authors assessed how the resection of intraoperative electrical stimulation (IES)–negative, high functional connectivity (HFC) network sites, as identified by MEG, impacts language performance.

METHODS
Resting-state, whole-brain MEG recordings were obtained from 26 patients who underwent perioperative language evaluation and glioma resection that was guided by awake language and IES mapping. The functional connectivity of an individual voxel was determined by the imaginary coherence between the index voxel and the rest of the brain, referenced to its contralesional pair. The percentage of resected HFC voxels was correlated with postoperative language outcomes in tasks of increasing complexity: text reading, 4-syllable repetition, picture naming, syntax (SYN), and auditory stimulus naming (AN).

RESULTS
Overall, 70% of patients (14/20) in whom any HFC tissue was resected developed an early postoperative language deficit (mean 2.3 days, range 1–8 days), compared to 33% of patients (2/6) in whom no HFC tissue was resected (p = 0.16). When bifurcated by the amount of HFC tissue that was resected, 100% of patients (3/3) with an HFC resection > 25% displayed deficits in AN, compared to 30% of patients (6/20) with an HFC resection < 25% (p = 0.04). Furthermore, there was a linear correlation between the severity of AN and SYN decline with percentage of HFC sites resected (p = 0.02 and p = 0.04, respectively). By 2.2 months postoperatively (range 1–6 months), the correlation between HFC resection and both AN and SYN decline had resolved (p = 0.94 and p = 1.00, respectively) in all patients (9/9) except two who experienced early postoperative tumor progression or stroke involving inferior frontooccipital fasciculus.

CONCLUSIONS
Imaginary coherence measures of functional connectivity using MEG are able to identify HFC network sites within and around low- and high-grade gliomas. Removal of IES-negative HFC sites results in early transient postoperative decline in AN and SYN, which resolved by 3 months in all patients without stroke or early tumor progression. Measures of functional connectivity may therefore be a useful means of counseling patients about postoperative risk and assist with preoperative surgical planning.
Pituitary adenomas in the setting of multiple endocrine neoplasia type 1: a single-institution experience
Authors: Cohen-Cohen Salomon , Brown Desmond A. , Himes Benjamin T. , Wheeler Lydia P. , Ruff Michael W. , Major Brittny T. , Singh Ospina Naykky M. , Atkinson John L. D. , Meyer Fredric B. , Bancos Irina , Young William F. , Van Gompel Jamie J. 
Published: April 2020

OBJECTIVE
Multiple endocrine neoplasia type 1 (MEN1) is a rare, autosomal-dominant tumor disorder characterized by the development of pituitary tumors and other endocrine neoplasms. Diagnosis is made clinically based on the development of 2 or more canonical lesions (parathyroid gland, anterior pituitary, and enteropancreatic tumors) or in family members of a patient with a clinical diagnosis of MEN1 and the occurrence of one of the MEN1-associated tumors. The goal of this study was to characterize pituitary tumors arising in the setting of MEN1 at a single institution. The probability of tumor progression and the likelihood of surgical intervention in patients with asymptomatic nonfunctional pituitary adenomas were also analyzed.

METHODS
A retrospective review of a prospectively maintained institutional database was performed for patients with MEN1 diagnosed from 1970 to 2017. Data included patient demographics, tumor characteristics, treatment strategies, and outcomes.

RESULTS
A review of the database identified 268 patients diagnosed with MEN1, of whom 158 (59%) were female. Among the 268 patients, 139 (51.8%) had pituitary adenomas. There was a higher prevalence in women than in men (65% vs 35%, p < 0.005). Functional adenomas (57%) were more common. Prolactin-secreting adenomas were the most common functional tumors. Macroadenomas were seen in 27% of patients and were more likely to be symptomatic and locally aggressive (p < 0.001). Forty-nine patients (35%) underwent transsphenoidal resection at some point during their disease course. In 52 patients who were initially observed with MEN1 asymptomatic nonfunctional adenomas, only 5 (10%) progressed to need surgery. In MEN1 patients, an initial parathyroid lesion is most likely followed in order by pituitary, pancreatic, adrenal, and, finally, rare carcinoid tumors.

CONCLUSIONS
Asymptomatic nonfunctional pituitary adenomas in patients with MEN1 may be followed safely with MRI. In this series, parathyroid tumors developed at the lowest median age of all cardinal tumors, and development of additional cardinal MEN1 lesions followed a predictable pattern. This pattern of disease progression could have significant implications for disease surveillance in clinical practice and may help to target clinical resources to the lesions most likely to develop next. This may aid with early detection and treatment and warrants further study.
Magnetic resonance–guided stereotactic laser ablation therapy for the treatment of pediatric brain tumors: a multiinstitutional retrospective study
Authors: Arocho-Quinones Elsa V. , Lew Sean M. , Handler Michael H. , Tovar-Spinoza Zulma , Smyth Matthew , Bollo Robert , Donahue David , Perry M. Scott , Levy Michael L. , Gonda David , Mangano Francesco T. , Storm Phillip B. , Price Angela V. , Couture Daniel E. , Oluigbo Chima , Duhaime Ann-Christine , Barnett Gene H. , Muh Carrie R. , Sather Michael D. , Fallah Aria , Wang Anthony C. , Bhatia Sanjiv , Patel Kadam , Tarima Sergey , Graber Sarah , Huckins Sean , Hafez Daniel M. , Rumalla Kavelin , Bailey Laurie , Shandley Sabrina , Roach Ashton , Alexander Erin , Jenkins Wendy , Tsering Deki , Price George , Meola Antonio , Evanoff Wendi , Thompson Eric M. , Brandmeir Nicholas , the Pediatric Stereotactic Laser Ab  
Published: April 2020

OBJECTIVEThis study aimed to assess the safety and efficacy of MR-guided stereotactic laser ablation (SLA) therapy in the treatment of pediatric brain tumors.METHODSData from 17 North American centers were retrospectively reviewed. Clinical, technical, and radiographic data for pediatric patients treated with SLA for a diagnosis of brain tumor from 2008 to 2016 were collected and analyzed.RESULTSA total of 86 patients (mean age 12.2 ± 4.5 years) with 76 low-grade (I or II) and 10 high-grade (III or IV) tumors were included. Tumor location included lobar (38.4%), deep (45.3%), and cerebellar (16.3%) compartments. The mean follow-up time was 24 months (median 18 months, range 3–72 months). At the last follow-up, the volume of SLA-treated tumors had decreased in 80.6% of patients with follow-up data. Patients with high-grade tumors were more likely to have an unchanged or larger tumor size after SLA treatment than those with low-grade tumors (OR 7.49, p = 0.0364). Subsequent surgery and adjuvant treatment were not required after SLA treatment in 90.4% and 86.7% of patients, respectively. Patients with high-grade tumors were more likely to receive subsequent surgery (OR 2.25, p = 0.4957) and adjuvant treatment (OR 3.77, p = 0.1711) after SLA therapy, without reaching significance. A total of 29 acute complications in 23 patients were reported and included malpositioned catheters (n = 3), intracranial hemorrhages (n = 2), transient neurological deficits (n = 11), permanent neurological deficits (n = 5), symptomatic perilesional edema (n = 2), hydrocephalus (n = 4), and death (n = 2). On long-term follow-up, 3 patients were reported to have worsened neuropsychological test results. Pre-SLA tumor volume, tumor location, number of laser trajectories, and number of lesions created did not result in a significantly increased risk of complications; however, the odds of complications increased by 14% (OR 1.14, p = 0.0159) with every 1-cm3 increase in the volume of the lesion created.CONCLUSIONSSLA is an effective, minimally invasive treatment option for pediatric brain tumors, although it is not without risks. Limiting the volume of the generated thermal lesion may help decrease the incidence of complications.
Seizures following surgery for supratentorial extratemporal low-grade tumors in children: a multicenter retrospective study
Authors: Roth Jonathan , Bercovich Or , Roach Ashton , Mangano Francesco T. , Mohan Arvind C. , Aldave Guillermo , Weiner Howard L. , Thomale Ulrich-Wilhelm , Schaumann Andreas , Uliel-Sibony Shimrit , Constantini Shlomi 
Published: April 2020

OBJECTIVEResection of brain tumors may lead to new-onset seizures but may also reduce seizure rates in patients presenting with seizures. Seizures are seen at presentation in about 24% of patients with brain tumors. For lesional epilepsy in general, early resection is associated with improved seizure control. However, the literature is limited regarding the occurrence of new-onset postoperative seizures, or rates of seizure control in those presenting with seizures, following resections of extratemporal low-grade gliomas (LGGs) in children.METHODSData were collected retrospectively from 4 large tertiary centers for children (< 18 years of age) who underwent resection of a supratentorial extratemporal (STET) LGG. The patients were divided into 4 groups based on preoperative seizure history: no seizures, up to 2 seizures, more than 2 seizures, and uncontrolled or refractory epilepsy. The authors analyzed the postoperative occurrence of seizures and the need for antiepileptic drugs (AEDs) over time for the various subgroups.RESULTSThe study included 98 children. Thirty patients had no preoperative seizures, 18 had up to 2, 16 had more than 2, and 34 had refractory or uncontrolled epilepsy. The risk for future seizures was higher if the patient had seizures within 1 month of surgery. The risk for new-onset seizures among patients with no seizures prior to surgery was low. The rate of seizures decreased over time for children with uncontrolled or refractory seizures. The need for AEDs was higher in the more active preoperative seizure groups; however, it decreased with time.CONCLUSIONSThe resection of STET LGGs in children is associated with a low rate of postoperative new-onset epilepsy. For children with preoperative seizures, even with uncontrolled epilepsy, most have a significant improvement in the seizure activity, and many may be weaned off their AEDs.
Starania zielonogórskich grekokatolików o własną świątynię
Authors: Wanatko Grzegorz 
Published: April 2020

Wskutek powojennych przesiedleń, głównie w ramach akcji „Wisła” w 1947 roku, na terenie Ziemi Lubuskiej znalazła się liczna grupa mniejszości ukraińskiej w tym grekokatolików. Do 1956 roku byli oni pozbawieni możliwości praktyk religijnych w swoim obrządku. Wydarzenia w Polsce z 1956 roku umożliwiły erygowanie parafii i odprawianie nabożeństw greckokatolickich, które odbywały się w kościołach łacińskich. W Zielonej Górze stan ten trwał kilka dekad, gdyż wspólnota greckokatolicka nie posiadała własnej świątyni. Pierwsze, nieudane próby uzyskania własnej świątyni grekokatolicy podjęli w latach 80. XX w. Starania te kontynuowano w latach 90. XX w. Zielonogórscy grekokatolicy zdecydowali się podjąć trudu własnej świątyni na drodze adaptacji budynku. Realizacja tego przedsięwzięcia trwała niemal 20 lat. Próby uzyskania obiektu parafia podejmowała wspólnie z miejscowym Zarządem Zielonogórskiego Koła Związku Ukraińców w Polsce, gdyż uzyskany lokal miałby zabezpieczać potrzeby religijne i kulturalne mniejszości ukraińskiej. Rozmowy prowadzone były z Urzędem Wojewódzkim i Urzędem Miejskim. Większość proponowanych obiektów była nie do przyjęcia, czego powodem był zły stan budynków, bądź ich umiejscowienie. Na początku XXI wieku miasto zaproponowało grekokatolikom budynek dawnej winiarni Briegera. Parafianie zaakceptowali propozycję, mimo, że obiekt wymagał gruntownego remontu i przebudowy. Pierwsze prace remontowe rozpoczęto w 2003, a trwały do 2008 roku. Ich zwieńczeniem była uroczysta konsekracja Cerkwi przy ul. Boduena, która odbyła się 11.10.2008 roku. Tym samym proces starań uległ zakończeniu, a życiem parafii zawładnął trud zagospodarowania nowego Domu Bożego.
Inwentarz kościoła parafialnego w Lądzie z 1936 roku. Edycja źródłowa
Authors: Wąsowicz Jarosław 
Published: April 2020

Inwentarz kościoła parafialnego w Lądzie n. Wartą został sporządzony 26 września 1936 roku po objęciu funkcji proboszcza i dyrektora Zakładu Salezjańskiego przez ks. Franciszka Miśkę SDB, późniejszego męczennika drugiej wojny światowej, obecnie kandydata na ołtarze. Dokument stanowi ostatnie źródło dokumentujące stan wyposażenia kościoła przed wybuchem wojny. Klasztor w czasie okupacji od stycznia 1940 roku do października 1941 roku pełnił funkcję obozu przejściowego dla duchownych z kilku diecezji i zakonów. Później Niemcy przeznaczyli klasztor na szkołę Hitlerjugend, która funkcjonowała aż do momentu wyzwalania tych ziem. W czasie okupacji klasztor, kościół i jego wyposażenie uległy licznym dewastacjom.