bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of accounting reform on accounting quality: Evidence from Nigeria
Authors: Abdul‐Baki Zayyad , Haniffa Roszaini 
Published: November 2019

AbstractThe effectiveness of International Financial Reporting Standards (IFRS) is dependent on the strength of enforcement of accounting standards in a given country. This study explores the implications of the adoption of IFRS in Nigeria after the enforcement of accounting standards was strengthened. The strengthening of accounting standards enforcement, and the subsequent adoption of IFRS in Nigeria, was recommended by the World Bank to improve the country's regulatory outlook after a capital market crisis in 2007/2008 that was triggered by widespread accounting irregularities. Results indicate that accounting quality declined in Nigeria following the adoption of IFRS; while earnings management increased, timely loss recognition and earnings persistence reduced. Our study contributes to the burgeoning literature on IFRS adoption and concludes that the effect of IFRS adoption is contextual. Therefore, accounting regulatory institutions operating in a similar context to Nigeria should localize IFRS.
Antibody‐induced crosslinking and cholesterol‐sensitive, anomalous diffusion of nicotinic acetylcholine receptors
Authors: Mosqueira Alejo , Camino Pablo A. , Barrantes Francisco J. 
Published: November 2019

AbstractSynaptic strength depends on the number of cell‐surface neurotransmitter receptors in dynamic equilibrium with intracellular pools. Dysregulation of this homeostatic balance occurs, for example in myasthenia gravis, an autoimmune disease characterized by a decrease in the number of postsynaptic nicotinic acetylcholine receptors (nAChRs). Monoclonal antibody mAb35 mimics this effect. Here we use STORM nanoscopy to characterize the individual and ensemble dynamics of monoclonal antibody‐crosslinked receptors in the clonal cell line CHO‐K1/A5, which robustly expresses adult muscle‐type nAChRs. Antibody labeling of live cells results in 80% receptor immobilization. The remaining mobile fraction exhibits a heterogeneous combination of Brownian and anomalous diffusion. Single‐molecule trajectories exhibit a two‐state switching behavior between free Brownian walks and anticorrelated walks within confinement areas. The latter act as permeable fences (~34 nm radius, ~400 ms lifetime). Dynamic clustering, trapping, and immobilization also occur in larger nanocluster zones (120–180 nm radius) with longer lifetimes (11 ± 1 s), in a strongly cholesterol‐sensitive manner. Cholesterol depletion increases the size of the clustering phenomenon; cholesterol enrichment has the opposite effect. The disclosed high proportion of monoclonal antibody‐crosslinked immobile receptors, together with their anomalous, cholesterol‐sensitive diffusion and clustering, provides new insights into the antibody‐enhanced antigenic modulation that leads to physiopathological internalization and degradation of receptors in myasthenia.
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Savannah roars: The vocal anatomy and the impressive rutting calls of male impala (Aepyceros melampus) – highlighting the acoustic correlates of a mobile larynx
Authors: Frey Roland , Volodin Ilya A. , Volodina Elena V. , Efremova Kseniya O. , Menges Vera , Portas Ruben , Melzheimer Jörg , Fritsch Guido , Gerlach Christina , von Dörnberg Katja 
Published: November 2019

AbstractA retractable larynx and adaptations of the vocal folds in the males of several polygynous ruminants serve for the production of rutting calls that acoustically announce larger than actual body size to both rival males and potential female mates. Here, such features of the vocal tract and of the sound source are documented in another species. We investigated the vocal anatomy and laryngeal mobility including its acoustical effects during the rutting vocal display of free‐ranging male impala (Aepyceros melampus melampus) in Namibia. Male impala produced bouts of rutting calls (consisting of oral roars and interspersed explosive nasal snorts) in a low‐stretch posture while guarding a rutting territory or harem. For the duration of the roars, male impala retracted the larynx from its high resting position to a low mid‐neck position involving an extensible pharynx and a resilient connection between the hyoid apparatus and the larynx. Maximal larynx retraction was 108 mm based on estimates in video single frames. This was in good concordance with 91‐mm vocal tract elongation calculated on the basis of differences in formant dispersion between roar portions produced with the larynx still ascended and those produced with maximally retracted larynx. Judged by their morphological traits, the larynx‐retracting muscles of male impala are homologous to those of other larynx‐retracting ruminants. In contrast, the large and massive vocal keels are evolutionary novelties arising by fusion and linear arrangement of the arytenoid cartilage and the canonical vocal fold. These bulky and histologically complex vocal keels produced a low fundamental frequency of 50 Hz. Impala is another ruminant species in which the males are capable of larynx retraction. In addition, male impala vocal folds are spectacularly specialized compared with domestic bovids, allowing the production of impressive, low‐frequency roaring vocalizations as a significant part of their rutting behaviour. Our study expands knowledge on the evolutionary variation of vocal fold morphology in mammals, suggesting that the structure of the mammalian sound source is not always human‐like and should be considered in acoustic analysis and modelling.
Visual Functioning of Persons With Severe and Profound Intellectual Disabilities: Observations by Direct Support Workers and Staff Members and Information Available in Personal Files
Authors: Nijs Sara , Schouten Ben , Maes Bea 
Published: November 2019

AbstractDespite the high prevalence of visual impairments in persons with severe or profound intellectual disability (ID), often a formal diagnosis is unavailable. Direct support workers and staff members have access to the information of the visual functioning through the personal files and build knowledge based on their own experiences. In order to provide individualized and high quality support in daily life, the accuracy and availability of this information of the visual functioning is essential. This study investigates the knowledge of direct support workers and staff members on the visual functioning of their clients and the written information available in the personal files. It is investigated to what extent they do agree on their knowledge and how certain direct support workers and staff members are about their knowledge on the visual functioning. Additionally is investigated to what extent the information available in support files is based on formal assessment. For 104 clients with severe or profound ID a direct support worker and a staff member filled in a questionnaire about their visual functioning. Next, the personal files were analyzed. Direct support workers and staff members respond significantly differently on the questions on the impaired visual functions. Direct support workers rate the certainty level of their knowledge on their clients' visual functions higher than staff members. The personal files lack information on the visual functioning. If information is available, it is mostly based on subjective impressions. The knowledge of direct support workers and staff members and the information available in the personal files provide no comprehensive picture of the visual functioning of the persons with severe or profound ID.
Any: Logic, likelihood, and context (Pt. 2)
Authors: Crnič Luka 
Published: November 2019

AbstractAnyhas a more restricted distribution than other determiners. While it is uncontroversial that providing an adequate description of this distribution requires recourse to semantics, a full description has remained elusive. This holds, in particular, due to the intricate behavior ofanyin modal and non‐monotone environments, where sensitivity to extra‐grammatical factors is sometimes attested. Drawing on the insights of Kadmon and Landman, and on independently motivated mechanisms in grammar, we show that such descriptive challenges can be answered without abandoning a uniform treatment ofanyacross the different environments. The resulting picture falls naturally out of an approach that takesanyto be accompanied by coverteven. There are two parts to this review. Part I attends to the distribution ofanyin entailment‐reversing and modal environments. Part II turns to an explanation of this distribution, its predictions about the distribution ofanyin non‐monotone environments, and to differences betweenanyand some allied expressions. The review concludes by pointing out several open questions left for future research.
Neonatal weight loss and gain patterns in caesarean section born infants: integrative systematic review
Authors: Kelly Niamh M. , Keane Jessica V. , Gallimore Rachel B. , Bick Debra , Tribe Rachel M. 
Published: November 2019

AbstractThere is evidence that caesarean section delivery can impact on neonatal weight loss and weight gain patterns in the first 5 days of life. We conducted an integrative systematic review to examine the association of mode of delivery on early neonatal weight loss. Pubmed, Cumulative Index to Nursing and Allied Health Literature, Web of Science, Excerpta Medica dataBASE, and Medical Literature Analysis and Retrieval System Online were searched for relevant papers published before June 2019. Reference lists from the relevant papers were then backwards and forwards searched. As neonatal weight loss was reported in different formats, a meta‐analysis could not be carried out. Most studies did not distinguish between elective and emergency caesarean sections or instrumental and nonassisted vaginal deliveries. Seven papers were included. All papers except one found that caesarean section was associated with higher weight loss in the early days of life. Two papers presented data from studies on babies followed up to 1 month. One study found that on day 25, babies born by caesarean section had significantly higher weight gain than those born vaginally, while another found that by day 28, babies born vaginally gained more weight per day (11.9 g/kg/day) than those born by caesarean section (10.9 g/kg/day; p = .02). Overall, infants born by caesarean section lost more weight than those born vaginally, but due to the small number of studies included, more are needed to look at this difference and why it may occur. This discrepancy in weight between the two groups may be corrected over time, but future studies will need larger sample sizes and longer follow‐up periods to examine this.
Epiphrenic diverticula: An added source of complexity in achalasia management
Authors: Holmes Ian , Ko Myung S. , Kouanda Abdul , Singh Aparajita , Nett Andrew , Kathpalia Priya 
Published: November 2019

AbstractEpiphrenic (pulsion) esophageal diverticula can occur in the setting of underlying esophageal motility disorders such as achalasia and present a unique management challenge to the gastroenterologist. Asymptomatic diverticula do not require treatment, but symptomatic diverticula require therapy targeted to the underlying esophageal motility disorder, or else the diverticula will recur. Generally, laparoscopic or combined laparoscopic/thoracoscopic myotomy, diverticulectomy, and anterior fundoplication are required. However, therapeutic options for epiphrenic diverticula are evolving as peroral endoscopic myotomy (POEM) becomes more commonplace. We review two cases of achalasia complicated by epiphrenic diverticula at our institution. In the first case, type II achalasia was identified and the patient underwent laparoscopic myotomy. In the second case, type III achalasia was present and the patient underwent successful POEM. We discuss the presentation, pathophysiology, and management of epiphrenic diverticula as well as the expanding role for POEM in diverticula.
Governance, federalism and organizing institutions to manage complex problems
Authors: Fowler Luke 
Published: November 2019

AbstractIn managing complex policy problems in the federal system, state and local governments are organized into different arrangements for translating policy goals into policy outcomes. Air quality management is used as a test case to understand these variations and their impact on policy outcomes. With data from Clean Air Act implementation plans and a survey of state and local air quality managers, five separate institutional designs are identified: (1) central agencies; (2) top‐down; (3) donor–recipient; (4) regional agencies; and (5) emergent governance. Findings indicate that some arrangements (donor–recipient and emergent governance) result in notably better air quality than others (central agencies, top‐down). Specifically, when designed to allow bargaining between state and local officials, intergovernmental management is still the most effective approach to complex policy problems; but, in absence of this, conventional federalism arrangements are less effective than public agencies self‐organizing around shared policy goals.
Stability not change: Improving frontline employee motivation through organizational reform is harder than it looks
Authors: van Loon Nina M. , Baekgaard Martin , Moynihan Donald P. 
Published: November 2019

AbstractAs evidence mounts about the positive effects of autonomous motivation such as public service motivation, there is a growing case for public organizations to design reforms to better support public employees’ inherent desire to help others. But how feasible is this in reality? Most experimental evidence on autonomous motivation stems from interventions at the individual level, possibly exaggerating what government reforms can achieve in reality. We present a longitudinal study that analyses a three‐year trial in Danish hospitals in which incentives and autonomy were changed to encourage autonomous motivation. This set‐up offers a rare opportunity to observe the potential malleability of intrinsic, public service, user and external motivation. The results show little observable change in motivation due to the reform. We explore the practical difficulties of translating evidence about motivation into reforms given implementation challenges, contextual factors and a recognition that motivation might be less malleable than implied by research.
Standard and alternative error theories about moral reasons
Authors: Lofitis Kipros 
Published: November 2019

AbstractAn error theory about moral reasons is the view that ordinary thought is committed to error, and that the alleged error is the thought that moral norms (expressing alleged moral requirements) invariably supply agents with sufficient normative reasons (for action). In this paper, I sketch two distinct ways of arguing for the error theorist's substantive conclusion that moral norms do not invariably supply agents with sufficient normative reasons. I am primarily interested in the somewhat neglected way, which I callthe alternative route. A reason for this is because it seems a genuine question whether the alternative route towards the substantive conclusion need be as troubling to the moralist as the standard route. My hunch is that it is not. Though the alternative error theory denies justification from genuinely moral acts, it also does so from acts born out of self‐interest or immorality. If the alternative theory is true, the moralist can at least hold on to the claim that if genuinely moral considerations fail to provide agents with reasons for action, nothing else (of the sort) does.
Normative health‐related fitness values for French children: The Diagnoform Programme
Authors: Vanhelst Jérémy , Ternynck Camille , Ovigneur Hervé , Deschamps Thibault 
Published: November 2019

The primary objective of this study was to establish sex‐ and age‐specific physical fitness percentiles for French children. The secondary aim was to assess sex, weight status, and age differences for physical fitness levels in French children. A sample of 31 484 children (16 023 boys, 15 461 girls) aged 6‐11 years participated in the Diagnoform programme. Cardiorespiratory fitness, muscular endurance, speed, flexibility, and agility were assessed in this national programme. Percentile values were estimated as a function of age stratified by sex using a parametric method providing smooth centile curves and explicit formulae for the centile estimates. Values from the 10th to the 90th percentile are reported. The influence of body weight according to sex on the physical fitness level was also examined using an analysis of covariance adjusted for age. Physical fitness levels were slightly better in boys, except for agility and flexibility, in which girls performed better (Cohen's coefficient, 0.20‐0.45; P < .001). All physical fitness tests were significantly associated with age (P < .0001). In general, overweight and obese children had a significantly poorer physical fitness level compared with their normal‐weight counterparts (P < .05). No difference was found between thin and normal‐weight boys and girls, except for agility (P < .05). Reference values provide normative data for French children, and these data should be useful for identifying special needs for appropriate intervention programmes.
Multiple xylosyltransferases heterogeneously xylosylate proteinN‐linked glycans inChlamydomonas reinhardtii
Authors: Lucas Pierre‐Louis , Mathieu‐Rivet Elodie , Song Philippe C.T. , Oltmanns Anne , Loutelier‐Bourhis Corinne , Plasson Carole , Afonso Carlos , Hippler Michael , Lerouge Patrice , Mati‐Baouche Narimane , Bardor Muriel 
Published: November 2019

SummaryNowadays, little information is available regarding theN‐glycosylation pathway in the green microalgaChlamydomonas reinhardtii.Recent investigation demonstrated thatC. reinhardtiisynthesizes linear oligomannosides. Maturation of these oligomannosides results inN‐glycans that are partially methylated and carry one or two xylose residues. One xylose residue was demonstrated to be a core β(1,2)‐xylose. Recently,N‐glycoproteomic analysis performed on glycoproteins secreted byC. reinhardtiidemonstrated that the xylosyltransferase A (XTA) was responsible for the addition of the core β(1,2)‐xylose. Furthermore, another xylosyltransferase candidate named XTB was suggested to be involved in the xylosylation inC. reinhardtii. In the present study, we focus especially on the characterization of the structures of the xylosylatedN‐glycans fromC. reinhardtiitaking advantage of insertional mutants of XTA and XTB, and of the XTA/XTB double‐mutant. The combination of mass spectrometry approaches allowed us to identify the majorN‐glycan structures bearing one or two xylose residues. They confirm that XTA is responsible for the addition of the core β(1,2)‐xylose, whereas XTB is involved in the addition of the xylose residue onto the linear branch of theN‐glycan as well as in the partial addition of the core β(1,2)‐xylose suggesting that this transferase exhibits a low substrate specificity. Analysis of the double‐mutant suggests that an additional xylosyltransferase is involved in the xylosylation process inC. reinhardtii. Additional putative candidates have been identified in theC. reinhardtiigenome. Altogether, these results pave the way for a better understanding of theC. reinhardtii N‐glycosylation pathway.
Association of meniscal injury to joint space width on standard tibial plateau leveling osteotomy lateral radiographic projections of the canine stifle
Authors: Won Wylen Wade , Lee Alison M. , Butler James Ryan , Wills Robert W. , Brinkman Erin L. 
Published: November 2019

AbstractUp to 70% of dogs with cranial cruciate ligament tears have concurrent meniscal injury, and these injuries can increase the risk of developing osteoarthritis and persistent lameness. Studies assessing joint space width on knee radiographs in people have indicated associations between joint space width and meniscal injuries. The aim of this prospective analytical study was to determine if there was an association between stifle joint space width on three different radiographic projections (the standard tibial plateau leveling osteotomy projections and a standing lateral projection) and meniscal injuries identified at surgery in dogs. There was a significant association between dogs with a meniscal tear and the corresponding joint space width on standard tibial plateau leveling osteotomy lateral radiographic projections (P‐value = .0028). Based on receiver operator characteristic curve analysis, joint space widths measuring less than 3.43 mm may indicate a meniscal tear, with a corresponding 89.5% specificity and 40.5% sensitivity in dogs weighing 31 kg. Joint space narrowing is seen with meniscal tears in dogs, and radiography may be a noninvasive way to identify meniscal tears prior to surgery.
Validity of thermography for measuring burn wound healing potential
Authors: Carrière Michelle E. , de Haas Louise E. M. , Pijpe Anouk , Meij‐de Vries Annebeth , Gardien Kim L. M. , van Zuijlen Paul P. M. , Jaspers Mariëlle E. H. 
Published: November 2019

AbstractAccurate assessment of burn wound depth and the associated healing potential is vital in determining the need for surgical treatment in burns. Infrared thermography measures the temperature of the burn wound noninvasively, thereby providing indirect information on its blood flow. Previous research demonstrated that a small, low‐priced, handheld thermal imager has an excellent reliability, but a moderate validity for measuring burn wound healing potential. A new and more sensitive version of this convenient device has become available. The aim of this study was to evaluate the validity of thermography for measuring burn wound healing potential, compared to Laser Doppler Imaging (LDI) as a reference standard. Thermal images and LDI scans were obtained from burn wounds between 2 and 5 days postburn. Temperature differences between burned and nonburned skin (ΔT) were calculated. To evaluate validity, ΔT values were compared to the healing potential categories assessed by LDI. Two receiver operating characteristic curves were created and two ΔT cutoff values were calculated to illustrate the ability to discriminate between burn wounds that heal in a time period of less than 14 days, between 14 and 21 days, and more than 21 days. Between June and October 2018, 43 burn wounds in 32 patients were measured. ΔT cutoff values of 0.6°C (sensitivity 68%, specificity 95%) and −2.3°C (sensitivity 30%, specificity 95%) were calculated to discriminate between burn wounds that heal in <14 and ≥14 days, and burn wound that heal in ≤21 and >21 days, respectively. This study shows a good validity of the feasible thermal imager for the assessment of burn wound healing potential. Therefore, we consider it a promising technique to be used for triage in local hospitals and general practices, and as a valuable addition to clinical evaluation in burn centers.