bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pension plans assumptions: the case of discount rate
Authors: Morais Ana Isabel , Pinto Inês 
Published: April 2019

Purpose
In 2009, the International Accounting Standards Board started revising International Accounting Standard (IAS) 19 to improve the requirements for managing the annual expense of a pension plan. The revised standard became effective in 2013. The purpose of this paper is to investigate what effect this revision had on managerial discretion. The paper also examines the implications of the revision on the value relevance of accounting information.

Design/methodology/approach
The authors use a sample of 72 firms listed on the FTSE 100 that have defined benefit plans for the period between 2009 and 2015. The authors use a regression discontinuity design to analyse the effect from the revision of IAS 19 on the choice of managers regarding the expected rate of return-on-plan assets. The paper also investigates whether firms with higher pension sensitivity are more likely to manage earnings upward before the revision of IAS 19. Further, the paper studies the value relevance of earnings after the revision of the accounting standard.

Findings
Consistent with predictions, the results show that the adoption of the revised IAS 19 limits the use of the expected rate of return on assets to manage the annual expense of defined benefit plans. This finding shows a sharp increase in the value relevance of earnings.

Practical implications
This finding is useful for users and preparers of financial statements and regulatory bodies as it identifies not only the influence of a change in the accounting standard for earnings management but also provides evidence on the consequences of managers’ discretion.

Originality/value
This paper provides direct evidence on the relationship between regulation and financial reporting discretion. It also provides evidence to accounting standard setters that the revision of IAS 19 improves the value relevance of financial information, which gives additional justification to the changes introduced by regulators.
The impacts of sector growth and monetary policy on income inequality in developing countries
Authors: Siami-Namini Sima , Hudson Darren 
Published: April 2019

PurposeThe purpose of this paper is to explore the effect of growth in different sectors of the economy of developing countries on income inequality and analyze how inflation, as a proxy for monetary policy, makes a proportionate contribution for setting a binding national target for reducing income inequality. The paper examines the existence of a linear or nonlinear effect of inflation and sectoral economic growth on income inequality using a balanced panel data of 92 developing countries for the period of 1990–2014.Design/methodology/approachMethods section includes several steps as below: first, the functional form of the model using panel data for investigating the contribution of economic sectors in income inequality; second, to estimate the relationship between income inequality and sector growth: testing the Kuznets hypothesis; third, to estimate the relationship between inflation and income inequality base on general functional form of the model proposed by Amornthum (2004); fourth, a panel Granger causality analysis based on a VECM approach.FindingsThe statistically significant finding shows that first agricultural growth and then industrial growth have a dominate impact in reducing income inequality in our sample. But, the service sector growth has positive effects. The results confirm the existence of Kuznets inverted “U” hypothesis for industry growth and Kuznets “U” hypothesis for service sector growth. The findings show that sector growth and inflation affect income inequality in the long-run.Originality/valueThis research is an original paper which analyzes the effect of growth in different sectors of the economy of developing countries (agriculture, manufacturing and services sectors) on income inequality and test the Kuznets hypothesis in terms of sector growth and at the same time, examine the existence of a linear/nonlinear effect of inflation and sectoral economic growth on income inequality and test Granger causality relationship between income inequality and sector growth and inflation.
The relationship between hospital adoption and use of high technology medical imaging and in-patient mortality and length of stay
Authors: Sandoval Guillermo A. , Brown Adalsteinn D. , Wodchis Walter P. , Anderson Geoffrey M. 
Published: April 2019

Purpose
The purpose of this paper is to investigate the relationship between hospital adoption and use of computed tomography (CT) scanners, and magnetic resonance imaging (MRI) machines and in-patient mortality and length of stay.

Design/methodology/approach
This study used panel data (2007–2010) from 124 hospital corporations operating in Ontario, Canada. Imaging use focused on medical patients accounting for 25 percent of hospital discharges. Main outcomes were in-hospital mortality rates and average length of stay. A model for each outcome-technology combination was built, and controlled for hospital structural characteristics, market factors and patient characteristics.

Findings
In 2010, 36 and 59 percent of hospitals had adopted MRI machines and CT scanners, respectively. Approximately 23.5 percent of patients received CT scans and 3.5 percent received MRI scans during the study period. Adoption of these technologies was associated with reductions of up to 1.1 percent in mortality rates and up to 4.5 percent in length of stay. The imaging use–mortality relationship was non-linear and varied by technology penetration within hospitals. For CT, imaging use reduced mortality until use reached 19 percent in hospitals with one scanner and 28 percent in hospitals with 2+ scanners. For MRI, imaging use was largely associated with decreased mortality. The use of CT scanners also increased length of stay linearly regardless of technology penetration (4.6 percent for every 10 percent increase in use). Adoption and use of MRI was not associated with length of stay.

Research limitations/implications
These results suggest that there may be some unnecessary use of imaging, particularly in small hospitals where imaging is contracted out. In larger hospitals, the results highlight the need to further investigate the use of imaging beyond certain thresholds. Independent of the rate of imaging use, the results also indicate that the presence of CT and MRI devices within a hospital benefits quality and efficiency.

Originality/value
To the authors’ knowledge, this study is the first to investigate the combined effect of adoption and use of medical imaging on outcomes specific to CT scanners and MRI machines in the context of hospital in-patient care.
How well can investors diversify with commodities? Evidence from a flexible copula approach
Authors: Fousekis Panos , Grigoriadis Vasilis 
Published: April 2019

Purpose
This paper aims to investigate empirically the linkages between stock and commodity futures markets.

Design/methodology/approach
It involves the application of a flexible copula approach to weekly total returns from the S&P 500 index and from three commodity sub-indices (agriculture, metals and energy) from 1995 to 2017.

Findings
Co-movement is by no means frequent and symmetric. It was predominantly zero before the last financial crisis, and since then, it is positive and asymmetric. The pattern of asymmetry is consistent with transmission of shocks under extreme negative shocks only. Recently, total returns of commodity futures are very poor. At the same time, commodity futures markets move in step (out of step) with stock markets when the latter plunge (rise), pointing to limited diversification benefits. These appear to justify the concerns of investors and researchers whether including commodities in a portfolio of assets is still a prudent investment strategy.

Originality/value
It is the only manuscript that combines a flexible copula approach and co-movement measurement along both the positive and negative diagonals. The findings are in sharp contrast with those reported by Delatte and Lopez (2013) and are very important for portfolio management.
Improved imaging of a karst aquifer using focused source electromagnetic and differentially normalized method: a qualitative analysis
Authors: Souza de Araújo Oziel , Chemas Hindi Eduardo , Rigoti Augustinho , Rigoti Fábio Henrique 
Published: April 2019

ABSTRACTGeophysical investigations using conventional techniques applied to groundwater exploration can often present strong limitations involving high financial costs, complex acquisition logistics and high ambiguity in results. Dispersion of the electric current flow, induced polarization) effects, cultural noises and shallow lateral heterogeneities represent the main problems faced by geoelectric methods in these types of surveys. Moreover, elements such as intrusions and mineralization at different depths may be responsible for signal attenuation as well as high resistivity in unsaturated zones and complex three‐dimensional formations or clayey zones cause variations in the electric current. The focused source electromagnetic and differentially normalized method approaches can help to solve some these issues. Aiming at a higher signal‐to‐noise ratio, the focused source electromagnetic method and approaches of the differentially normalized method, first applied to petroleum exploration, are tested on a groundwater target, in a karst environment sectioned by a diabase dyke. We performed the processing and analysis on real IP resistivity profiling data acquired with two‐way dipole‐dipole array, guided by magnetic data acquired on the same profile, mapping a diabase dyke. The inversion of focused source electromagnetic method/differentially normalized method was not performed, instead that we converted the induced polarization–resistivity data to a differential signal to qualitatively prove the presence of aquifer. Joint interpretation of focused source electromagnetic method curves and inverted two‐dimensional induced polarization–resistivity sections allowed for precise delineation of a conductive zone associated with the karst aquifer, le magnetics allowed for the definition of a neighbour dyke. The techniques have great potential in the aid of groundwater exploration, contributing substantially to the reduction of interpretation ambiguity. Focused source electromagnetic method/differentially normalized method/ approaches show that a simple linear combination of the conventional geoelectric data is able to remove the geological noise and provide the vertical focusing of the electric current.
Predicting the ecological impacts of an alien invader: Experimental approaches reveal the trophic consequences of competition
Authors: Britton J. Robert , Gutmann Roberts Catherine , Amat Trigo Fatima , Nolan Emma T. , De Santis Vanessa 
Published: April 2019

Abstract

Ecological theory on the trophic impacts of invasive fauna on native competitors is equivocal. Whilst increased interspecific competition can result in coexisting species having constricted and diverged trophic niches, the competing species might instead increase their niche sizes to maintain energy intakes. Empirical experiments can test invasion theory on competitive interactions and niche sizes across different spatial scales and complexity.

The consequences of increased interspecific competition from a model alien fish Leuciscus idus were tested on two taxonomically and trophically similar native fishes, Squalius cephalus and Barbus barbus. Competitive interactions were tested in tank aquaria using comparative functional responses (CFRs) and cohabitation trials. The consequences of these competitive interactions for the trophic niche sizes and positions of the fishes were tested in pond mesocosms.

Comparative functional responses revealed that compared to B. barbus, L. idus had significantly higher attack and consumption rates; cohabitation trials revealed B. barbus growth rates were depressed in sympatry with L. idus. For L. idus and S. cephalus, differences in their functional response parameters and growth rates were not significant.

Pond mesocosms used stable isotope metrics to quantify shifts in the trophic niche sizes of the fishes between allopatry and sympatry using a substitutive experimental design. Isotopic niches were smaller and more divergent in sympatric paired species than predicted by their allopatric treatments, suggesting trophic impacts from interspecific competition. However, an all‐species sympatric treatment revealed similar niche sizes with allopatry. This maintenance of niche sizes in the presence of all species potentially resulted from the buffering of direct competitive effects of the species pairs by indirect effects.

Experimental predictions from tank aquaria assisted the interpretation of the constricted and diverged trophic niches detected in the paired‐species sympatric treatments of the pond mesocosms. However, the all‐species sympatric treatment of this experiment revealed greater complexity in the outcomes of the competitive interactions within and between the species. These results have important implications for understanding how alien species integrate into food webs and influence the trophic relationships between native species.
Verb‐mediated anticipatory eye movements in people with Down syndrome
Authors: Arias‐Trejo Natalia , Angulo‐Chavira Armando Q. , Barrón‐Martínez Julia B. 
Published: April 2019

AbstractBackgroundChildren and adults with neurotypical development employ linguistic information to predict and anticipate information. Individuals with Down syndrome (DS) have weaknesses in language production and the domain of grammar but relative strengths in language comprehension and the domain of semantics. What is not clear is the extent to which they can use linguistic information, as it unfolds in real time, to anticipate upcoming information correctly.AimsTo investigate whether children and young people with DS employ verb information to predict and anticipate upcoming linguistic information.Methods & ProceduresA preferential looking task was performed, using an eye‐tracker, with children and teenagers with DS and a typically developing (TD) control group matched by sex and mental age (average = 5.48 years). In each of 10 trials, two images were presented, a target and a distractor, while participants heard a phrase that contained a semantically informative verb (e.g., ‘eat’) or an uninformative verb (e.g., ‘see’).Outcomes & ResultsBoth DS and TD control participants could anticipate the target upon hearing an informative verb, and prediction skills were positively correlated with mental age in those with DS.Conclusions & ImplicationsThis work demonstrates for the first time that children and teenagers with DS can predict linguistic information based on semantic cues from verbs, and that sentence processing is driven by predictive relationships between verbs and arguments, as in children with typical development. Clinicians can take advantage of these prediction skills, using them in therapy to support weaker areas.
What Do We Know About Chain Actors’ Evaluation of New Food Technologies? A Systematic Review of Consumer and Farmer Studies
Authors: Kamrath Carolin , Wesana Joshua , Bröring Stefanie , De Steur Hans 
Published: April 2019

AbstractNew food technologies, such as genetic modification, food fortification, and processing technologies, are of growing interest for future food security and safety. For ensuring successful implementation of such technologies, consumers and other food supply chain actors should embrace them. We present a systematic review to identify and compare key factors of supply chain actors’ evaluation of new food technologies. Evaluation encompasses indicators such as likelihood or intention to perform a behavior, perceived benefits/risks, willingness to pay, acceptance/adoption, and attitudes. Results from 183 studies showed several imbalances in research. Although studies mainly focused on (1) genetically modified foods, (2) by consumers, (3) in developed countries, only very few studies have targeted other food technologies, other supply chain actors such as farmers (13 studies) or processors (two studies), or developing countries (43 studies). With respect to consumers’ evaluation, key determinants were trust in institutions, information assessment, perceived risks and benefits, attitudes toward the product or technology, perceived behavioral control, quality perception of the product, and impact on health. Farmers’ evaluation of new food technologies was explained by the factors of perceived risk and benefits and of actual source of information. For the few processor evaluation studies, no convergence of factors could be reached. This systematic review contributes to a better understanding of consumers’ and farmers’ evaluation behavior and opens up avenues for future research on supply chain actors’ food technology evaluations. The differences in the conceptualization and measurement of extracted factors demonstrate the need for standardized approaches in future studies.
The impact of expanded Medicaid eligibility on access to naloxone
Authors: Frank Richard G. , Fry Carrie E. 
Published: April 2019

AbstractBackground and AimsFederal, state and local US governments have sought interventions to reduce deaths due to opioid overdoses by increasing the availability of naloxone. The Affordable Care Act (ACA) expanded Medicaid coverage to low‐income, childless adults, potentially giving this group financial access to naloxone. The aims of this paper are: (1) to describe the changes in the amount of Medicaid‐covered naloxone used between 2009 and 2016 and (2) to quantify the differential change in the amount of dispensed naloxone between states that expanded their Medicaid programs and states that did not.DesignA quasi‐experimental approach based on states’ ongoing choice to expand their Medicaid program to all adults with incomes between 100 and 138% of the federal poverty line (FPL), starting in 2014. As of 2018, 37 states had expanded and 14 states had not. Estimation of the policy impact relies on a difference‐in‐difference method.SettingUS state Medicaid programs.Participants and measurementsData are from the Medicaid Drug Rebate Program and include all dispensed prescriptions of naloxone through the Medicaid program. State/quarters with fewer than 10 prescriptions are suppressed; n = 1632.FindingsPrior to Medicaid expansion, the number of Medicaid‐covered naloxone prescriptions was very similar in expansion and non‐expansion states. On average, states that expanded Medicaid had 78.2 (95% confidence interval = 16.0–140.3, P = 0.02) more prescriptions per year for naloxone compared with states that did not expand Medicaid coverage, a nearly 10 increase over the pre‐expansion years. Medicaid expansion contributed to this growth in Medicaid‐covered naloxone more than other state‐level naloxone policies.ConclusionsMedicaid accounts for approximately a quarter of naloxone sales. Medicaid expansion generated 8.3% of the growth in naloxone units from 2009 to 2016, holding other factors constant.
Stereotactic body radiation therapy for early hepatocellular carcinoma: a retrospective analysis of the South Australian experience
Authors: Wigg Alan J. , Narayana Sumudu K. , Le Hien , Iankov Ivan , Chinnaratha Mohamed A. , Tse Edmund , Chen John W. , Gowda Raghu 
Published: April 2019

BackgroundStereotactic body radiation therapy (SBRT) is an emerging treatment option for liver tumours unsuitable for established curative treatment such as ablation or surgery. The aim of the study is to evaluate the efficacy and safety of SBRT in the treatment of small hepatocellular carcinoma (HCC) in South Australia.MethodsFrom 2014 to 2018, 13 HCC patients were treated with SBRT. Eligibility criteria for SBRT included: unsuitable for standard curative therapies (resection or percutaneous ablation), lack of complete response to prior transarterial chemoembolization, Child–Pugh classification ≤B7, tumours ≤5 cm and minimum of up to 6 months follow‐up post‐SBRT. The prescribed radiation dose was determined by liver function with doses ranging from 40 to 45 Gy in three or five fractions. Records for all patients were reviewed, and treatment response was scored according to the modified response evaluation criteria in solid tumours. Toxicity was graded according to the Common Terminology Criteria for Adverse Events version 4.0.ResultsThe median follow‐up time was 22.7 months, and the median tumour size was 40 mm. The 1 year local control was 92.3%, recurrence‐free survival was 67.7% and overall survival was 86.4% at end of study. Three patients underwent liver transplant. No grade ≥3 non‐haematological toxicities were observed. One patient experienced acute grade ≥3 haematological toxicity.ConclusionSBRT is a safe, effective and non‐invasive alternative treatment option for patients with small HCCs, unsuitable for standard, evidence‐based therapies and lacking complete response to transarterial chemoembolization. Randomized controlled trials are required to further investigate the role of SBRT in HCC.
Unsettling Indian Water Settlements: The Little Colorado River, the San Juan River, and Colonial Enclosures
Authors: Curley Andrew 
Published: April 2019

AbstractIn the United States, indigenous nations are settling water claims for access to the continent's surface waters. This legal‐political process transforms the nature of indigenous water use to conform with logics of quantification that are foundational to western water laws. This article critiques Indian water settlements by highlighting the inherent limitations and marginalisation of indigenous water rights in two recent examples of water settlements, the Little Colorado River Water Settlement in 2012 and the San Juan River Water Settlement in 2005. This article argues that Indian water settlements are forms of colonial enclosures, built on a lineages of law that replicates and perpetuates settler‐colonial dispossession. These settlements enclose upon unquantified Indigenous rights in the interest of colonial‐capitalist expansion in the western states.
The effects of the supplementation of multi‐strain probiotics on intestinal microbiota, metabolites and inflammation of young SPF chickens challenged with Salmonella enterica subsp. enterica
Authors: Chang Chi Huan , Teng Po Yun , Lee Tzu Tai , Yu Bi 
Published: April 2019

AbstractThis study assessed the effect of probiotics on cecal microbiota, cecal short‐chain fatty acids (SCFAs), and the gene expression of cytokines in young specific‐pathogen‐free (SPF) chickens infected with S. enterica subsp. enterica. One‐day‐old SPF chickens (n = 105) were randomly assigned to one of the three treatment groups: control (Cont) group, Salmonella‐infected (Sal) group, and a Salmonella‐infected group treated with multi‐strain probiotics (ProSal group). All chickens except those in the Cont group were challenged orally with 1 × 108 cfu/ml of Salmonella 4 days after hatching. Chickens in the Sal group exhibited more abundance of Proteobacteria than those in the Cont and ProSal groups. At the genus level, chickens in ProSal group exhibited increased numbers of Lactobacillus and Oscillospira compared with those in the other groups. Chickens in the ProSal group exhibited a significant increase of cecal SCFAs compared with chickens in the Sal group. Chickens in the ProSal group exhibited increased gene expression of anti‐inflammatory cytokines, IL‐10 and TGF‐β4, and decreased expression of the proinflammatory cytokine, IFN‐γ, in the cecal tonsil compared with those in the Sal group. The results of this study indicated that the administration of probiotics can modulate microbiota, SCFAs, and immunomodulatory activity in SPF chickens.