bluuebunny/crossref_metadata_2025_split huggingface dataset:
The effect of nonrecurring items on goodwill and CEO market-based compensation
Authors: Saito Yoshie 
Published: March 2018

Purpose
This paper aims to analyze the association between goodwill defined as difference between market and book value of equity and reports of nonrecurring items, namely, special items, discontinued operations and extraordinary items to suggest information related to restructuring activities measured by these items can link the valuation and incentive roles of accounting. Economic intuition suggests that successful managerial efforts should increase firm value. Yet, the link between the valuation and stewardship roles of earnings has been difficult to verify.

Design/methodology/approach
The author first estimates whether nonrecurring items have an incremental ability to explain goodwill, measured as the difference between market and book value of equity, at the industry level and then estimates whether firm-specific accounting bias is associated with the industry-level signals sent by nonrecurring items. The author then analyzes whether these items are associated with the use of chief executive officer (CEO) market-based compensation.

Findings
The author’ results show that information contained in special items increases firm-specific goodwill, indicating that it sends signals to investors about future growth opportunities, while that of discontinued operations reduces goodwill, suggesting that it provides signals about the adjustments of book value. She does not find any significant informational role for extraordinary items. She also finds that the signals sent by special items are negatively associated with the use of CEO market-based compensation, while those relayed by discontinued operations are positively associated with the use of market-based pay.

Research limitations/implications
Contrary to prior studies, the results show special items and discontinued operations are both value and incentive relevant. There are two caveats to this analysis. First, owing to the frequent changes in the definition of discontinued operations, the analysis is conducted using data between 1992 and 2003. Second, some might argue that industry-level incremental R2 might not be appropriate for a compensation analysis. However, entities often use industry norms as a benchmark to set CEO compensation. Thus, it is reasonable to think that industry-level signals matter for executive pay.

Originality/value
The author’s findings suggest that compensation committees in firms across industries consider the information contained in special items and discontinued operations, and selectively alter the level of incentives to encourage managerial efforts.
Engineering the Financialization of Urban Entrepreneurialism: The JESSICA Urban Development Initiative in the European Union
Authors: Anguelov Dimitar , Leitner Helga , Sheppard Eric 
Published: March 2018

AbstractUrban entrepreneurialism and neoliberal urban governance are assuming new forms under finance‐dominated accumulation. We examine and contribute to theorizing the mechanisms through which urban governance is financialized, taking as a case study JESSICA, one of the European Union's initiatives to implement an ‘urban sensitive’ policy for sustainable and integrated development. Like other initiatives promoting financialization, JESSICA deploys the logic of finance to select and fund urban social initiatives and development projects on the basis of their potential return on investment (ROI). Understanding this process requires placing questions of political economy—how urban governance is shaped by the broader political‐economic context—with questions of governmentality—how stakeholders are enrolled in and come to take for granted new governance initiatives. Following the multi‐scalar institutional infrastructure is crucial to understanding how this works. Taking a relational multi‐scalar approach, we trace how changes at the supranational scale filter down to shape urban policy selection and performance in Sofia, Bulgaria, where we document how ROI calculations conflict with social welfare priorities. Contrasts between the trajectory of financialization of urban governance in the European Union and the United States demonstrate how this is geographically variegated, shaped by the broader context/conjuncture within which such financialization is embedded.
The Role of Senior University Students’ Career Adaptability in Predicting Their Subjective Well-Being
Authors: Kırdök Oğuzhan , Bölükbaşı Ayten 
Published: March 2018

The aim of this study is to examine whether career adaptability and career adaptability subscales of senior undergraduates could predict subjective well-being. The research was a descriptive correlational study which was conducted on 310 senior students (173 women, 137 men) in a state-funded university on the Mediterranean coast of Turkey and participants participated in this study voluntarily. Participants ranged in age between 20 and 28 years. Career Adaptability Scale, Life Satisfaction Scale, Positive and Negative Affect Schedule were used as data collection tools in this study. Pearson's Product-Moment Correlation Analysis, Simple Regression Analysis, and finally Multiple Regression Analysis were performed to examine the effect of the total score of career adaptability and subscale scores of careers adaptability of senior undergraduate students on subjective well-being. All analyses were conducted using the SPSS version 20.0. The findings of the research showed that career adaptability predicts the subjective well-being of university senior students. Control as a subscale of career adaptability was found to be the strongest predictive variable for subjective well-being among senior university students. Concern and confidence as subscales of career adaptability were found to be other predictive variables of subjective well-being in this study. However, curiosity as a subscale was not found to be a predictor of subjective well-being. These findings are discussed through career construction theory.
Futsal World Cup: Differences Created by Winning, Losing and Drawing Variables in Scored Goals and Offensive Variations
Authors: Balyan Melih , Vural Faik 
Published: March 2018

Futsal, which can be defined as a new sports branch compared to football, has some shortcomings in comparison with football as well according to the studies carried out. Studies have rather focused on the movement characteristics of futsal players during the game and the physiological effects of games. On the other hand, there are only a limited number of studies conducted on game analysis. Therefore, as the primary goal of the present study, offensive variations that ended up as goals in all matches played in Futsal World Cup were analyzed. As the secondary goal, these parameters were studied in terms of the teams’ winning-drawing-losing states during games. In the present study, a total of 52 matches of the teams playing in 2016 FIFA Futsal World Championship were analyzed. The analyses of the games were performed using the hand notation method. Differences between offensive variations (Diagonal, parallel, central and transition game forms, set games etc.) and the goals scored (shots taken, shots at goal, the area where the goals were scored, the way the goals were scored, the area where the foot hit the ball, block shoots etc.) were determined with One-way Anova and Kruskal-Wallis tests on SPSS version 20 in terms of 3 variables (win-loss-draw). The findings show that the winning teams had significantly more shots than the losing teams (10.80, 95%CI (from 3, 73 to 17, 87) and that the number of shots at goal was also higher (5.82, 95%CI (from 2, 43 to 9, 91) in terms of the teams’ winning-losing-drawing states. However, no statistically significant difference was found between the areas where the shots were taken and the points they ended up at the goal. As for position specific games, on the other hand, statistically significant differences were found in terms of winning, losing and drawing states during the game (central= χ2(2) = 10.500, p = .005, diagonal= χ2(2) = 17.142, p = .000, parallel= χ2(2) = 10.931, p = .004, transition= χ2(2) = 28,587 p = .000). No statistically significant difference was found between set games ending up with goals and the teams’ game score variables. The results obtained concerning offensive variations in a superior futsal championship reveal that positional games of dynamic style could be much more effective compared to set games of static starting positions in winning the game. Moreover, producing shooting positions and their accuracy levels seem to be an important factor affecting success. According to these results, it can be recommended that the trainings to be held should be designed to improve positional games that these should be planned as practices that result in shots.
EfrEF and the Transcription Regulator ChlR Are Required for Chlorhexidine Stress Response in Enterococcus faecalis V583
Authors: Li Farry J. , Palmer Kelli L. 
Published: March 2018

ABSTRACT

Enterococcus faecalis
is an opportunistic pathogen and leading cause of health care-associated infections. Daily chlorhexidine gluconate (CHG) bathing of patients is generally regarded as an effective strategy to reduce the occurrence of health care-associated infections. It is likely that
E. faecalis
is frequently exposed to inhibitory and subinhibitory concentrations of CHG in clinical settings. The goal of this study was to investigate how the vancomycin-resistant strain
E. faecalis
V583 transcriptionally responds to and tolerates stress from CHG. We used transcriptome (microarray) analysis to identify genes upregulated by
E. faecalis
V583 in response to CHG. The genes
efrE
(EF2226) and
efrF
(EF2227), encoding a heterodimeric ABC transport system, were the most highly upregulated genes.
efrEF
expression was induced by CHG at concentrations several 2-fold dilutions below the MIC. Deletion of
efrEF
increased
E. faecalis
V583 susceptibility to CHG. We found that ChlR, a MerR-like regulator encoded by a sequence upstream of
efrEF
, mediated the CHG-dependent upregulation of
efrEF
, and deletion of
chlR
also increased chlorhexidine susceptibility. Overall, our study gives insight into
E. faecalis
stress responses to a commonly used antiseptic.
Mechanistic Basis of pH-Dependent 5-Flucytosine Resistance in Aspergillus fumigatus
Authors: Gsaller Fabio , Furukawa Takanori , Carr Paul D. , Rash Bharat , Jöchl Christoph , Bertuzzi Margherita , Bignell Elaine M. , Bromley Michael J. 
Published: March 2018

ABSTRACT

The antifungal drug 5-flucytosine (5FC), a derivative of the nucleobase cytosine, is licensed for the treatment of fungal diseases; however, it is rarely used as a monotherapeutic to treat
Aspergillus
infection. Despite being potent against other fungal pathogens, 5FC has limited activity against
Aspergillus fumigatus
when standard
in vitro
assays are used to determine susceptibility. However, in modified
in vitro
assays where the pH is set to pH 5, the activity of 5FC increases significantly. Here we provide evidence that
fcyB
, a gene that encodes a purine-cytosine permease orthologous to known 5FC importers, is downregulated at pH 7 and is the primary factor responsible for the low efficacy of 5FC at pH 7. We also uncover two transcriptional regulators that are responsible for the repression of
fcyB
and, consequently, mediators of 5FC resistance, the CCAAT binding complex (CBC) and the pH regulatory protein PacC. We propose that the activity of 5FC might be enhanced by the perturbation of factors that repress
fcyB
expression, such as PacC or other components of the pH-sensing machinery.
Improving quality and safety in nursing homes and home care: the study protocol of a mixed-methods research design to implement a leadership intervention
Authors: Wiig Siri , Ree Eline , Johannessen Terese , Strømme Torunn , Storm Marianne , Aase Ingunn , Ullebust Berit , Holen-Rabbersvik Elisabeth , Hurup Thomsen Line , Sandvik Pedersen Anne Torhild , van de Bovenkamp Hester , Bal Roland , Aase Karina 
Published: March 2018

IntroductionNursing homes and home care face challenges across different countries as people are living longer, often with chronic conditions. There is a lack of knowledge regarding implementation and impact of quality and safety interventions as most research evidence so far is generated in hospitals. Additionally, there is a lack of effective leadership tools for quality and safety improvement work in this context.Methods and analysisThe aim of the ‘Improving Quality and Safety in Primary Care—Implementing a Leadership Intervention in Nursing Homes and Homecare’ (SAFE-LEAD) study is to develop and evaluate a research-based leadership guide for managers to increase quality and safety competence. The project applies a mixed-methods design and explores the implications of the leadership guide on managers’ and staffs’ knowledge, attitudes and practices. Four nursing homes and four home care services from different Norwegian municipalities will participate in the intervention. Surveys, process evaluation (interviews, observations) and document analyses will be conducted to evaluate the implementation and impact of the leadership intervention. A comparative study of Norway and the Netherlands will establish knowledge of the context dependency of the intervention.Ethics and disseminationThe study is approved by the Norwegian Centre for Research Data (2017/52324 and 54855). The results will be disseminated through scientific articles, two PhD dissertations, an anthology, presentations at national and international conferences, and in social media, newsletters and in the press. The results will generate knowledge to inform leadership practices in nursing homes and home care. Moreover, the study will build new theory on leadership interventions and the role of contextual factors in nursing homes and home care.
Full-text publication of abstract-presented work in sport and exercise psychology
Authors: Shue Sarah , Warden Stuart 
Published: March 2018

ObjectivesMeetings promote information sharing, but do not enable full dissemination of details. A systematic search was conducted for abstracts presented at the 2010 and 2011 Association of Applied Sport Psychology Annual Conferences to determine the full-text dissemination rate of work presented in abstract form and investigate factors influencing this rate.MethodsSystematic searches were sequentially conducted to determine whether the abstract-presented work had been published in full-text format in the 5 years following presentation. If a potential full-text publication was identified, information from the conference abstract (eg, results, number of participants in the sample(s), measurement tools used and so on) was compared with the full text to ensure the two entities represented the same body of work. Abstract factors of interest were assessed using logistic regression.ResultsNinety-four out of 423 presented abstracts (22.2%) were published in full text. Odds of full-text publication increased if the abstract was from an international institution, presented in certain conference sections or presented as a lecture.ConclusionThose attending professional conferences should be cautious when translating data presented at conferences into their applied work because of the low rate of peer-reviewed and full-text publication of the information.
Feldspathic sandstone addition and its impact on hydraulic properties of sandy soil
Authors: Jia Junchao , Zhang Pingping , Yang Xiaofeng , Zhang Xingchang 
Published: March 2018

Feldspathic sandstone could be used as an effective conditioner to improve the physical quality of sandy soil, and increase the crop yield there. To determine the effects of feldspathic sandstone content on soil hydraulic properties in a sandy soil, the present study added 0%, 10%, 20%, 30%, 40%, 50%, 60%, 70%, 80%, 90%, and 100% (no sandy soil) of feldspathic sandstone to sandy soil. Changes in hydraulic parameters were investigated and the results showed addition of feldspathic sandstone increased saturated water content by 37%–61% and field capacity by 29%–44%, and decreased saturated hydraulic conductivity from 10.19 to 0.58 cm h−1of the sandy soil. Further data analysis demonstrated that with increasing content of feldspathic sandstone, the parameter n of soil water retention curve in Van Genuchten model dropped from 1.807 to 1.333. The same decreasing trend is detected in parameter a of infiltration rate (3.841–0.703) in Kostiakov formula (i = at−b) and parameter a1of wetting front (6.901–1.174) in the empirical equation (X = a1tb1). In terms of hydraulic parameters, 40% feldspathic sandstone and 60% sandy soil, optimally matching indices of loess soil, were the best mixing ratio for sandy land restoration.
Study of the cosmogenic activation in NaI(Tl) crystals within the ANAIS experiment
Authors: Villar P. , Amaré J. , Cebrián S. , Coarasa I. , García E. , Martínez M. , Oliván M. A. , Ortigoza Y. , Ortiz de Solórzano A. , Puimedón J. , Sarsa M. L. , Villar J. A. 
Published: March 2018

The direct detection of galactic dark matter particles requires ultra-low background conditions. NaI(Tl) crystals are applied in the search for these dark matter particles through their interactions in the detector by measuring the scintillation signal produced. The production of long-lived isotopes in materials due to the exposure to cosmic rays on Earth’s surface can be an hazard for these ultra-low background demanding experiments, typically performed underground. Therefore, production rates of cosmogenic isotopes in all the materials present in the experimental set-up, as well as the corresponding cosmic rays exposure history, must be both well-known in order to assess the relevance of this effect in the achievable sensitivity of a given experiment. Here, analysis of the cosmogenic studies developed from the ANAIS experiment NaI(Tl) detectors are presented. Installed inside a convenient shielding at the Canfranc Underground Laboratory just after finishing surface exposure to cosmic rays and thanks to the prompt data taking developed, identification and quantification of isotopes with half-lives of the order of tens of days were allowed, and thanks to the long-term operation of the detectors long-lived isotopes have been also identified and quantified. Main results for the activation yields of iodine and tellurium isotopes, [Formula: see text]Na, [Formula: see text]Sn, [Formula: see text]Cd, and tritium are presented in this work, together with the estimate of the production rates for their activation by cosmic nucleons while on Earth’s surface based on a selection of excitation functions over the entire energy range of cosmic nucleons.
Energy spectrum of graphene with adsorbed potassium atoms
Authors: Repetsky S. P. , Vyshyvana I. G. , Kuznetsova E. Ya. , Kruchinin S. P. 
Published: March 2018

In the present work, we study the influence of adsorbed impurities, namely potassium atoms, on the energy spectrum of electrons in graphene. The electron states of the system are described in the frame of the self-consistent multiband strong-coupling model. It is shown that, at the ordered arrangement of potassium atoms corresponding to a minimum of the free energy, the gap arises in the energy spectrum of graphene. It is established that, at the potassium concentration such that the unit cell includes two carbon atoms and one potassium atom, the latter being placed on the graphene surface above a carbon atom at a distance of 0.286 nm, the energy gap is equal to [Formula: see text]0.25 eV. Such situation is realized if graphene is placed on a potassium support.
First principles investigation of structural, vibrational and thermal properties of black and blue phosphorene
Authors: Arif Khalil R. M. , Ahmad Javed , Rana Anwar Manzoor , Bukhari Syed Hamad , Tufiq Jamil M. , Tehreem Tuba , Nissar Umair 
Published: March 2018

In this investigation, structural, dynamical and thermal properties of black and blue phosphorene (P) are presented through the first principles calculations based on the density functional theory (DFT). These DFT calculations depict that due to the approximately same values of ground state energy at zero Kelvin and Helmholtz free energy at room-temperature, it is expected that both structures can coexist at transition temperature. Lattice dynamics of both phases were investigated by using the finite displacement supercell approach. It is noticed on the basis of harmonic approximation thermodynamic calculations that the blue phase is thermodynamically more stable than the black phase above 155 K.
Reliability and validity of a new clinical test for assessment of the sacroiliac joint dysfunction
Authors: Shimpi Apurv , Hatekar Renuka , Shyam Ashok , Sancheti Parag 
Published: March 2018

Background: Dysfunctional sacroiliac joint (SIJ) has been cited as a source of low backache (LBA). Numerous non-invasive clinical tests are available for its assessment having poor validity and reliability which challenges their clinical utility. Thus, introduction of a new clinical test may be necessary.Objective: To assess reliability and validity of a new clinical test for the assessment of patients with SIJ movement dysfunction.Methods: Forty-five subjects (23 having LBA of SIJ origin and 22 healthy asymptomatic volunteers) with mean age 28.62 [Formula: see text] 5.26 years were assessed by 2 blinded examiners for 3 different clinical tests of SIJ, including the new test. The obtained values were assessed for reliability by intraclass correlation, kappa coefficient and percentage agreement. Validity was assessed by averaging sensitivity and specificity. Positive and negative predictive values and accuracy were assessed.Results: The new test demonstrates good intra- [Formula: see text] and inter-rater [Formula: see text] reliability with substantial agreement between raters [Formula: see text]. It has 79.9% validity, 82% sensitivity, 77% specificity, 79% positive-predictive, 80% negative-predictive value and accuracy.Conclusion: The new “Shimpi Prone SIJ test” has a good intra- and inter-rater reliability with a substantial rater agreement and a good validity and accuracy for the assessment of patients with SIJ movement dysfunction.
Diachronous Paleozoic accretion of peri-Gondwanan terranes at the Laurentian margin
Authors: Waldron John W. F. , Schofield David I. , Murphy J. Brendan 
Published: March 2018

Abstract
In the original Wilson cycle, the northern Appalachian–Caledonide orogen resulted from the collision of two continental masses separated by a single ocean. One of these corresponds to the modern concept of Laurentia, but the colliding continent to the east has been variously subdivided into many smaller terranes and domains, including Ganderia, Avalonia and Megumia. Using published stratigraphic evidence and detrital zircon provenance data from units of known depositional age, the timing of arrival of these units at the Laurentian margin between the Early Ordovician and Early Devonian can be constrained. Several of the accreted terranes do not extend over the entire length of the orogen, with the result that the lines separating them change character along strike from terrane-bounding sutures to simple accretionary faults. The Ganderia domain consists of at least four separate terranes that share a common origin on the continental margin of Gondwana, but were separated by back-arc oceanic crust as they crossed the Iapetus Ocean and collided diachronously with the Laurentian margin.