bluuebunny/crossref_metadata_2025_split huggingface dataset:
Financial Reporting Choices and Labor Contract Negotiations: A Case Study in the University Sector
Authors: Morrill Cameron , Morrill Janet , Spraakman Gary 
Published: December 2018

AbstractA sizeable literature has developed that considers the interest of labor unions in employer financial statements and the effect that interest has on employer accounting decisions. Empirical results have been mixed, but there is at least some evidence that employers facing union pressure engage in earnings management and strategic disclosure decisions that help to win concessions from labor unions. We use a model of labor negotiations (Walton et al., 2000) to focus on a single employer–union relationship, the University of Manitoba (UM) and its academic faculty union, the University of Manitoba Faculty Association (UMFA). UMFA performed and published an analysis of the UM's financial statements in preparation for its 2010 round of collective bargaining, allowing us to identify accounting variables key to that analysis. We show that UM deducted internal restrictions and capital transfers from operating income to give the impression that its ability to pay was compromised. In assessing 16 subsequent disclosure events by UM, its disclosure strategy appears to reflect primarily, but not uniformly, a forcing bargaining posture. Our analysis indicates that UM enjoyed considerable latitude in its financial reporting, which it used to its advantage in negotiations and to hinder budgetary oversight.
Should we be concerned about multiple comparisons in hierarchical Bayesian models?
Authors: Ogle Kiona , Peltier Drew , Fell Michael , Guo Jessica , Kropp Heather , Barber Jarrett 
Published: December 2018

Abstract

Ecologists increasingly use hierarchical Bayesian (HB) models to estimate group‐level parameters that vary by, for example, species, treatment level, habitat type or other factors. Group‐level parameters may be compared to infer differences among levels. We would conclude a non‐zero pairwise difference, separately, for each pair in the group, when the respective 95% credible interval excludes zero. Classical procedures suggest that the rejection procedure should be adjusted to control the family‐wise error rate (FWER) for a family of differences. Adjustments for FWER have been considered unnecessary in HB models due to partial pooling whereby increased pooling strength – group‐level parameters become more alike – could lead to decreased rejection rates (Type I error, FWER, or Power) and increased false acceptance rates (Type 2 error and its family‐wise analogue).

To address this, we conducted a simulation experiment with factors of sample size, group size, balance (missingness), overall mean and ratio of within‐ to between‐group variances, resulting in 2016 factor‐level combinations (‘scenarios’), replicated 100 times, producing 201,600 pseudo datasets analysed in a Bayesian framework. We evaluated the results in the context of a new partial pooling index (PPI), which we show is also applicable to more complex model structures based on four real‐data examples.

Simulation results confirm intuition that rejection rates (false and true) decrease and false acceptance rates increase with increasing PPI or pooling strength (scenario‐level R2 = 0.81–0.97). The relationship with PPI differed greatly for balanced versus unbalanced designs and was affected by group size, especially for family‐wise errors. Critically, an HB model does not guarantee that the FWER will follow a set significance level (α); for example, even minor imbalance can lead to FWER > α for weak to moderate pooling. These results are confirmed by the real‐data examples, suggesting that ecologists need to consider FWER when applying HB models, especially for large group sizes or incomplete datasets.

Contrary to current thought, HB models are not immune to issues of multiplicity, and our proposed PPI offers a method for evaluating if a particular HB analysis is likely to produce FWER ≤ α (no adjustment or alternative solution required).
The area under the precision‐recall curve as a performance metric for rare binary events
Authors: Sofaer Helen R. , Hoeting Jennifer A. , Jarnevich Catherine S. 
Published: December 2018

Abstract

Species distribution models are used to study biogeographic patterns and guide decision‐making. The variable quality of these models makes it critical to assess whether a model's outputs are suitable for the intended use, but commonly used evaluation approaches are inappropriate for many ecological contexts. In particular, unrealistically high performance assessments have been associated with models for rare species and predictions over large geographic extents.

We evaluated the area under the precision‐recall curve (AUC‐PR) as a performance metric for rare binary events, focusing on the assessment of species distribution models. Precision is the probability that a species is present given a predicted presence, while recall (more commonly called sensitivity) is the probability the model predicts presence in locations where the species has been observed. We simulated species at three levels of prevalence, compared AUC‐PR and the area under the receiver operating characteristic curve (AUC‐ROC) when the geographic extent of predictions was increased and assessed how well each metric reflected a model's utility to guide surveys for new populations.

AUC‐PR was robust to species rarity and, unlike AUC‐ROC, not affected by an increasing geographic extent. The major advantages of AUC‐PR arise because it does not incorporate correctly predicted absences and is therefore less prone to exaggerate model performance for unbalanced datasets. AUC‐PR and precision were useful indicators of a model's utility for guiding surveys.

We show that AUC‐PR has important advantages for evaluating models of rare species, and its benefits in the context of unbalanced binary responses will make it applicable for other ecological studies. By not considering the true negative quadrant of the confusion matrix, AUC‐PR ameliorates issues that arise when the geographic extent is increased beyond the species’ range or when a large number of background points are used when absence information is unavailable. However, no single metric captures all aspects of performance nor provides an absolute index that can be compared across datasets. Our results indicate AUC‐PR and precision can provide useful and intuitive metrics for evaluating a model's utility for guiding sampling, and can complement other metrics to help delineate a model's appropriate use.
The Costs of Debt Contracts and the Repeated Use of Debt Covenants
Authors: Kim Bong Hwan 
Published: December 2018

AbstractI examine the tendency to repeatedly use the same financial covenant in debt contracts and the economic determinants of such repeated use. Using the Dealscan database, I find a tendency to repeatedly use the same financial covenant. I also find that this tendency becomes stronger when a lender has high search costs for an informative covenant or high negotiation costs. I further find that this tendency becomes weaker when a borrower has a high risk of default. My study provides evidence that the cost of writing a contract is economically meaningful and needs to be considered to avoid overstating the effect of accounting informativeness on covenant choice.
Long‐term health‐related quality of life in children with lymphatic malformations treated with sclerotherapy generally matched age‐appropriate standardised population norms
Authors: Ghaffarpour Nader , Claesson Gösta , Wester Tomas , Boman Krister K. 
Published: December 2018

AbstractAimWe assessed the long‐term health‐related quality of life (HRQoL) of children who received sclerotherapy for lymphatic malformations. This treatment involved injecting drugs into the blood vessels to make them shrink.MethodsOur cross‐sectional study retrospectively reviewed patients who received OK‐432 sclerotherapy injections at Karolinska University Hospital, Stockholm, Sweden, from 1998 to 2013. We studied 49 patients (63% female) aged 8–18 at least five years after their first injection. HRQoL was assessed with the KIDSCREEN‐52 questionnaire and a study‐specific questionnaire addressed disease consequences and patient satisfaction. We determined associations between HRQoL and disease and treatment and the patient's sex.ResultsOverall HRQoL paralleled age‐appropriate norms in the general population, but some subgroups had lower levels. Regression‐based estimates showed that larger numbers of injections were negatively associated with HRQoL in the dimensions autonomy, parent relations and home life, financial resources and school environment (p = 0.01–0.03). Malformations in the head and neck area were negative predictors across dimensions and were strongest for psychological well‐being (p = 0.009), parent relations and home life (p = 0.017) and school environment (p = 0.006).ConclusionDespite generally positive outcomes, multiple injections and malformations in the head and neck were associated with impaired HRQoL.
Use of proton pump inhibitors among Danish children: A 16‐year register‐based nationwide study
Authors: Aznar‐Lou Ignacio , Reilev Mette , Lødrup Anders Bergh , Rubio‐Valera Maria , Haastrup Peter Fentz , Pottegård Anton 
Published: December 2018

AbstractObjectivesProton pump inhibitors (PPI) are among the most frequently used drugs in the developed countries. In recent years, their use among children and adolescents has been on the increase. Guidelines recommend use for a period no longer than 4‐8 weeks. The aim of this study was to describe time trends in prescribing patterns of PPI use among children, with emphasis on persistence to therapy.MethodsWe used the Danish nationwide healthcare registries and identified all Danish children (0‐17 years old) who were provided with a filled in PPI prescription between 2000 and 2015. Based on descriptive analyses, we reported trends over time in annual use, prevalent and incident users. Moreover, we evaluated persistence to treatment and doses used over time. Analyses were stratified by age groups (0‐4, 5‐11 and 12‐17 years).ResultsWe identified 212 056 filled in PPI prescriptions prescribed to 78 489 children. The total annual use of PPIs among children increased eight times from 2000 to 2015. Omeprazole was most frequently used (60% of all use). The proportion of prevalent users increased from 0.1 in 2000 to 3.1 per 1000 children in 2015, while the rate of new users increased from 1.2 to 8.0 per 1000 child years. In general, persistence to PPIs was low: in the youngest age groups (14%), slightly more children were covered by treatment 12 months after the first prescription compared with the oldest age groups (5%).ConclusionThe use of PPIs among Danish children has increased substantially during the last 15 years. In general, treatment with PPIs among children was of short duration. Attention should be paid to indications and rationality behind initiation of therapy.
Nitric oxide is not just blowing in the wind
Authors: Ignarro Louis J 
Published: December 2018

Linked ArticlesThis article is part of a themed section on Nitric Oxide 20 Years from the 1998 Nobel Prize. To view the other articles in this section visit http://onlinelibrary.wiley.com/doi/10.1111/bph.v176.2/issuetoc
A preliminary comparison of masticatory performances between immediately loaded and conventionally loaded mandibular two‐implant overdentures with magnetic attachments
Authors: Komagamine Yuriko , Kanazawa Manabu , Sato Daisuke , Minakuchi Shunsuke 
Published: December 2018

AbstractBackgroundTwo‐implant overdentures (2‐IODs) is an expected treatment option to improve the masticatory performance (MP) of edentulous individuals.PurposeThe purpose of the current study was to compare MPs between immediately loaded and conventionally loaded mandibular 2‐IODs retained by magnet attachments.Materials and MethodsNineteen participants with edentulous mandibles were randomly assigned to an immediately loaded group or a conventionally loaded group. Each participant received two implants. The immediate group was loaded on the same day as implant insertion, whereas the conventional group was loaded 3 months after implant insertion. Both MP, measured by a color‐changeable chewing gum and a gummy jelly, and maximum occlusal force were assessed at baseline and at 1, 3, 6, 12, 24, and 36 months after implant insertion.ResultsA significantly higher MP, measured by gummy jelly, was observed at the 6‐month time‐point in the immediate group (P = .034). No significant differences in MP, measured by chewing gum, or maximum occlusal force were observed between the two groups at any time‐point.ConclusionsWithin the limitations of the present study, immediate loading of 2‐IODs could improve MP at an earlier time‐point than conventional loading of 2‐IODs.
The potential clinical relevance of anatomical structures and variations of the maxillary sinus for planned sinus floor elevation procedures: A retrospective cone beam computed tomography study
Authors: Şimşek Kaya Göksel , Daltaban Özlem , Kaya Mahir , Kocabalkan Burak , Sindel Alper , Akdağ Mehmet 
Published: December 2018

AbstractBackgroundComplications arising from sinus floor elevation (SFE) with lateral approach surgery can be avoided by means of maxillary sinus examination in the preoperative period.PurposeTo investigate anatomical variations in the maxillary sinus by making use of cone beam computed tomography (CBCT) in terms of SFE with a lateral approach.Materials and MethodsTwo hundred twenty eight maxillary sinuses in 114 patients were included. Parameters such as the position and diameter of the posterior superior alveolar artery (PSAA) canal, the frequency and localization of the septa or accessory maxillary ostium (AMO), and lateral wall thickness values were subjected to statistical analysis.ResultsSepta were observed in 35.1% of sinuses. The majority of septa were determined in the middle region (48.8%). Additionally, 71.1% of PSAA canals were intraosseous, generally exceeding 1 mm in diameter (68.9%). The shortest mean perpendicular distance between the sinus floor and the PSAA canal was determined in the first molar region (9.22 ± 5.66 mm). Similarly, the highest mean sinus lateral wall thickness was determined in the first molar region, in the area 3 mm distant from the sinus floor (2.42 mm ± 0.88 mm). AMO was detected in 40.8% of sinuses.ConclusionCBCT‐guided treatment planning may be beneficial prior to SFE procedures in order to avoid surgical complications.
Aortic root changes before and after surgery for chronic aortic dilatation: A 3D echocardiographic study
Authors: Ballocca Flavia , Ruggeri Giulia Maria , Roscoe Andrew , Thampinathan Babitha , David Tirone Esperidiao , Lang Roberto M. , Meineri Massimiliano , Tsang Wendy 
Published: December 2018

BackgroundQuantitative 3D assessment of the aortic root may improve planning and success of aortic valve (AV)‐sparing operations.AimsTo use 3D transesophageal echocardiography (TEE) to assess the effect of chronic aortic dilatation on aortic root shape and aortic regurgitation (AR) severity and to examine the effects of AV‐sparing operations.Methods and ResultsTo determine the changes with chronic aortic dilatation, we studied 48 patients, 23 with aortic dilatation (Group 1 ≤ mild AR, n = 13; Group 2 ≥ moderate AR, n = 10) and 25 Controls. To determine the changes in AV‐sparing operations, a subgroup of 15 patients were examined pre‐ and post surgery. 3D‐TEE images were analyzed using multiplanar reconstruction (QLAB, Philips, Philips Medical Systems, Andover, MA, USA) to obtain aortic root areas, diameters, and lengths. We also calculated a novel parameter called total coaptation surface area (TCoapSA), which sums the contact surface area of all the AV cusps. Compared to Controls, Groups 1 and 2 had significantly larger aortic root areas, inter‐commissural distances, and cusp heights. Compared to Group 1 and Controls, Group 2 had significantly smaller TCoapSA when adjusted for aortic annular area (P = 0.001) with shorter coaptation height (P < 0.001). In patients undergoing AV‐sparing surgery, TCoapSA was significantly larger post surgery (P = 0.001) with greater coaptation height (P < 0.001) and smaller inter‐commissural distances (P < 0.001).ConclusionsThe aortic valve is a dynamic structure that remodels in response to aortic dilatation. Successful valve‐sparing surgery corrects these changes. Quantitative modeling of the aortic valve and root could potentially improve the repair to the individual patients and modify outcomes.
Patient education in dental medicine: A review of the literature
Authors: Albano Maria G. , d’Ivernois Jean François , de Andrade Vincent , Levy Gérard 
Published: December 2018

AbstractIntroductionIn dental medicine, chronic diseases and chronic conditions (such as chronic periodontitis, temporomandibular disorders, chronic orofacial pain) justify patient education to self‐care. This strategy of secondary or tertiary prevention, even if officially recognised, is still less known compared to health education, a form of primary prevention. The aim of the study was to make the point of recent studies devoted to patient education. Thus, the purpose of the study was to give an updated picture of patient education in odontology, describing, through an analysis of the international literature from 2006 to 2016, its characteristics and development.MethodsThe main databases selected were: PubMed, EMBASE, CINAHL, Web of Sciences, DOSS, 302 articles published between 2006 and 2016 on patient education among which four RCTs and a case study were analysed because of their rigorous scientific quality.ResultsPatient education concerns chronic diseases and conditions also in the field of orthodontics. This limited number of studies, showed that patient education in odontology can bring real bio‐clinic, cognitive, psychological and economic benefits to patients. Overall, it allows patients to better understand their illness and treatment and, thus, to improve their health behaviours and self‐care techniques, which would reduce the treatment costs. Educational interventions in odontology should constitute a component of patient education in several chronic systemic diseases such as diabetes. It would be necessary to train future practitioners in this field and to develop a scientific research on this practice.
Locomotion is not a privilege after birth: Ultrasound images of viviparous shark embryos swimming from one uterus to the other
Authors: Tomita Taketeru , Murakumo Kiyomi , Ueda Keiichi , Ashida Hiroshi , Furuyama Rina 
Published: December 2018

AbstractUnderwater ultrasound, a new tool for observing the internal body parts of aquatic animals by scuba divers, allowed us long‐term and frequent observations of the embryos of captive aquatic vertebrates. New ultrasound data of captive tawny nurse sharks (Nebrius ferrugineus) revealed that their embryos frequently migrate between the right and left uteri during gestation. This report is the first reliable evidence of active embryonic locomotion in live‐bearing vertebrates and is contradictory to the concept of “sedentary embryo” which has mainly arisen from studies of mammals. The tawny nurse shark is unique among orectolobiform sharks, in which the embryo develops by feeding on sibling eggs in utero. Thus, we hypothesized that swimming aids in an efficient search and capture of these eggs in the uterine environment.
Analysis of automotive mixed‐adhesive joints weakened by moist conditions: Experimental characterization and numerical simulation using cohesive zone model
Authors: Zaeri Ahmad Reza , Saeidi Googarchin Hamed 
Published: December 2018

AbstractThis paper is mostly concerned with an experimental and numerical study to clarify the behaviour and failure in the mono‐adhesive joints and mixed‐adhesive joints under different environmental conditions (dry [E0], 75.3% relative humidity [E1], 84.2% relative humidity [E2], and submerged in tap water [E3] at 25°C) and different strain rates (1 and 100 mm/min). Experimental investigations are compared with the numerical analysis, which is carried out by bilinear cohesive zone model (CZM). Through this work, degradations of cohesive parameters are calculated by using open‐faced double cantilever beam (DCB) and end notch flexure (ENF) specimens. The experimental data show that the cohesive parameters of Araldite 2015 have negative correlation to moisture content. Although Araldite AV138 parameters experience a decrease in mode I, in mode II, its cohesive parameter increases. First, it is found that the decrease in experimental failure load of mixed‐adhesive joints with regard to the dry condition is recorded as 32.6%, 54%, and 59.1% for E1, E2, and E3 conditions, respectively. Following this further, single lap joint (SLJ) that has non‐uniform moisture content distribution is modelled by engaging specific CZM parameters related to the specific moisture content. The results show a good agreement between experimental and numerical data.
Stressor interactions in freshwater habitats: Effects of cold water exposure and food limitation on early‐life growth and upper thermal tolerance in white sturgeon, Acipenser transmontanus
Authors: Rodgers Essie M. , Todgham Anne E. , Connon Richard E. , Fangue Nann A. 
Published: December 2018

Abstract

Limited food availability and altered thermal regimes (e.g. cold water releases from dams) are two common stressors threatening the persistence of fishes inhabiting anthropogenically disturbed freshwater systems. Yet, the combined effects of these stressors remain poorly characterised.

To remedy this, we examined the isolated and combined effects of low temperature exposure and food restriction on specific growth rate (SGR, % body mass/day) and upper thermal tolerance (critical thermal maxima, CTMax) in larval white sturgeon (Acipenser transmontanus [Acipenseridae], 32 days post‐hatch, body mass: 0.25 ± 0.03 g, mean ± standard deviation). A 2 × 2 factorial design was implemented with fish exposed to one of two ecologically‐relevant acclimation temperatures (cold exposure: 11°C or a control temperature: 18°C) and one of two food restriction treatments designed to emulate observed declines in food availability (100% or 40% optimal feed rate) for 6 weeks (N: 3 replicate tanks/treatment, 50 fish/tank).

Specific growth rate was affected by both low temperature exposure and food restriction in isolation; low temperature exposure reduced SGR by 56.5% and food restriction reduced SGR by 30.6%. Simultaneous exposure to low temperature and food restriction resulted in a greater but less than additive reduction in SGR (80.6%), indicating that the stressors interacted antagonistically.

Critical thermal maxima were c. 2°C higher in 18°C‐acclimated fish (CTMax = 30.7 ± 0.4°C, mean ± standard error) compared to 11°C‐acclimated fish (CTMax = 28.6 ± 0.2°C, mean ± standard error); however, CTMax was independent of food restriction in both 11°C‐ and 18°C‐acclimated fish.

These data highlight the unpredictability of stressor interactions and may guide holistic conservation strategies, which target co‐occurring stressors in freshwater habitats.