bluuebunny/crossref_metadata_2025_split huggingface dataset:
The impact of non-timely 10-Q filings and audit firm size on audit fees
Authors: Chiu Tiffany , Huang Feiqi , Liu Yue , Vasarhelyi Miklos A. 
Published: June 2018

PurposePrior studies suggest that non-timely 10-Q filings indicate higher potential risks than non-timely 10-K filings. Furthermore, larger audit firms tend to be more risk-averse and conservative about reporting. Inspired by these research streams, this paper aims to investigate the influence of non-timely 10-Q filings on audit fees and the impact of audit firm size on this association.Design/methodology/approachThe cross-sectional audit fee regression model used in this study is similar to that used in prior audit fee research (Simunic, 1980; Francis et al., 2005; Hay et al., 2006; Wang et al., 2013). The model includes the following five major characteristics that would influence auditors’ fee decisions: auditee size (LNAT), complexity (REIVAT, FOREIGN, SEG), financial condition (LOSS, ROA, GROWTH, ZSCORE), special events (ICW, RESTATE, INITIAL, GC) and auditor type (BIG4). To examine the effect of non-timely 10-Q filings on audit fees, the variable NT10Q is included in the audit fee model.FindingsThe results indicate that when both non-timely 10-K and non-timely 10-Q filings are included in the regression model, only non-timely 10-Q filings are significantly associated with higher audit fees, suggesting that the presence of non-timely 10-Q filings signals more serious underlying problem than non-timely 10-K filings in the audit fees decision processes. In addition, we find that audit fees for firms audited by Big 4 auditors are 26.4 per cent higher when those firms file non-timely 10-Q reports, whereas there is no significant association between non-timely 10-Q filings and audit fees for firms audited by non-Big 4 auditors.Practical implicationsAs no attention has been paid to the investigation of the impact of non-timely 10-Q filings on audit fees, with the aim of filling the gap of this specific research area, this study examines the association between non-timely 10-Q filings and audit fees and the influence of audit firm size on this association.Originality/valueThe contribution of this paper is threefold: first, it is the first study to examine the association between non-timely 10-Q filings and audit fees. The results show that non-timely 10-Q filings are a better and earlier indicator of audit risk than non-timely 10-K filings. Second, the results reveal that the relationship between non-timely 10-Q filings and audit fees is affected by audit firm size. Specifically, Big 4 auditors tend to charge higher audit fees in the presence of non-timely 10-Q filings, reflecting that they are more sensitive to audit risk than smaller audit firms are. Third, an examination of the quarterly effect of non-timely 10-Q filings on audit fees indicates a stronger effect from the first quarter’s non-timely 10-Q filings, compared to the second or third quarter.
Influence of process interruption on mechanical properties of material extrusion parts
Authors: Sinha Swapnil , Meisel Nicholas Alexander 
Published: June 2018

Purpose
This paper aims to identify and quantify the effects of additive manufacturing (AM) process interruption on the tensile strength of material extrusion parts, and to find solutions to mitigate it.

Design/methodology/approach
Statistical analysis was performed to compare the tensile strength of specimens prepared with different process interruption time durations and different embedding methods. Subsequently, specimens were reheated at the paused layer before resuming, and tensile strengths were analyzed to observe any improvements.

Findings
Process interruption significantly reduced the tensile strength of printed parts by 48 per cent compared to non-interrupted specimens. Reheating the paused layer immediately before resuming the print improved part strength significantly by 47 per cent compared to regular process interrupted specimens and by 90 per cent compared to specimens with embeds.

Practical implications
The layer-by-layer deposition of material in AM introduces the capability for in situ embedding of functional components into printed parts. This paper shows that tensile properties are degraded during embedding due to the need for process interruption. These effects can be addressed by reheating the paused layer, providing process guidance for embedding with AM.

Originality/value
This paper provides an understanding of process interruption and embedding effects on mechanical properties of the parts, and how to improve them. The results from this experimental analysis provide crucial information toward design guidelines for multi-functional AM with embedded components.
Innovations in Practice: Dialectical behaviour therapy – skills training for emotional problem solving for adolescents (DBT STEPS‐A): evaluation of a pilot implementation in Irish post‐primary schools
Authors: Flynn Daniel , Joyce Mary , Weihrauch Mareike , Corcoran Paul 
Published: June 2018

BackgroundWhole school approaches to mental health are recommended where schools and community partners work together to support positive mental health for young people. Universal interventions which adopt this approach are limited however. This study evaluates the pilot implementation of DBT STEPS‐A, a social–emotional learning programme for adolescents, in Ireland.MethodData were collected at the beginning and end of the academic year from students who participated in DBT STEPS‐A and a control group. A matched comparison was conducted where a subset of the data was analysed consisting of 72 adolescents aged 15–16 years from two schools in the south of Ireland. Outcomes included emotion symptoms, dysfunctional coping and DBT skill use. Linear mixed‐effects models were used to estimate the treatment effect (intervention vs. control).ResultsA statistically significant treatment effect was observed on two of four outcome measures (emotion symptom index: p = 0.011; internalising problems: p = 0.012). The effect sizes were large (Cohen's F squared = 0.65 and 0.83 respectively).ConclusionsSignificant reductions on measures which assess constructs including depression, anxiety and social stress were found for the intervention group. The results suggest that DBT STEPS‐A may yield positive effects for adolescents who complete the intervention. Feedback from adolescents and teachers suggests that refinement of content, structure and implementation may make the programme more accessible to an adolescent population.
Neuroprotection in glaucoma: recent advances and clinical translation
Authors: Guymer Chelsea , Wood John PM , Chidlow Glyn , Casson Robert J 
Published: June 2018

AbstractIntraocular pressure (IOP) reduction is currently the only evidence‐based treatment strategy for glaucoma. However, IOP control in some individuals is challenging. Despite optimal treatment, a significant proportion of individuals will progress, with loss of visual field, loss of driving vision and impaired quality of life. A new modality that could augment current treatment and reduce the rate of neurodegeneration to preserve vision throughout life would be a major breakthrough. A vast number of studies have reported effective neuroprotection in animal models of glaucoma; however, translation to the clinic remains a major hurdle. Herein, we explore the therapeutic advancements in non‐IOP‐dependent neuroprotection research based upon potential pathogenic mechanisms and propose strategies to improve the clinical translation of neuroprotective research in glaucoma.
Frequent premature atrial contractions impair left atrial contractile function and promote adverse left atrial remodeling
Authors: John Anub G. , Hirsch Glenn A. , Stoddard Marcus F. 
Published: June 2018

ObjectivesThis study assessed if frequent premature atrial contractions (PACs) were associated with decreased left atrial (LA) strain and adverse remodeling.BackgroundLeft atrial dysfunction and enlargement increases risk of stroke. If frequent PACs cause LA dysfunction and remodeling, PAC suppressive therapy may be beneficial.MethodsInclusion criteria were age ≥18 years and sinus rhythm. Exclusion criteria were atrial fibrillation or any etiology for LA enlargement. Hundred and thirty‐two patients with frequent PACs (≥100/24 hours) by Holter were matched to controls. Speckle tracking strain of the left atrium was performed from the 4‐chamber view. Strain measurements were LA peak contractile, reservoir and conduit strain and strain rates.ResultsIn the frequent PAC vs control group, PACs were more frequent (1959 ± 3796 vs 28 ± 25/24 hours, P < .0001). LA peak contractile strain was reduced in the group with frequent PACs vs controls (−7.85 ± 4.12% vs −9.33 ± 4.45%, P = .006). LA peak late negative contractile strain rate was less negative in the frequent PAC vs control group (−0.63 ± 0.27 s−1 vs −0.69 ± 0.32 s−1, P = .051). LA reservoir and conduit strain and strain rates did not differ. LA volume index (LAVI) was larger in the frequent PAC vs control group (26.6 ± 7.8 vs 24.6 ± 8.8 mL/m2, P < .05). Frequent PACs were an independent predictor of reduced LA peak contractile strain and reduced LA peak late negative contractile strain rate.ConclusionsPatients with frequent PACs have reduced LA peak contractile strain and strain rates and larger LAVI compared to controls. Frequent PACs are an independent predictor of reduced LA peak contractile strain and strain rate. These findings support the hypothesis that frequent PACs impair LA contractile function and promote adverse LA remodeling.
Prognostic value of carotid intima‐media in the short‐ and long‐term mortality in the Strategy of Registry of Acute Coronary Syndrome (ERICO) study
Authors: Meireles Danilo P. , Santos Itamar S. , Alencar Airlane P. , Lotufo Paulo A. , Benseñor Isabela M. , Goulart Alessandra C. 
Published: June 2018

Background and AimsAtherosclerotic in carotids can determinate a poor prognosis in individuals after acute coronary syndrome (ACS). Thus, we aimed to evaluate mortality associated to carotid intima media thickness (CIMT) in the participants from the Strategy of Registry of Acute Coronary Syndrome (ERICO) study.MethodsCarotid intima media thickness was evaluated by B‐mode ultrasound for mortality risk assessment in 180 days, 1–3 years. We performed Kaplan‐Meier survival curves and Cox logistic regression models to evaluate all‐cause, cardiovascular (CVD) and coronary heart disease (CHD) mortality by CIMT tertiles in crude, age and sex‐ and multivariate models.ResultsAmong 644 ACS individuals (median age 61‐year old), we observed a median CIMT of 0.74 mm. Besides aging, low education, hypertension, diabetes, and dyslipidemia were associated with the 3rd tertile of CIMT values. During 3 years of follow‐up, we observed 65 deaths (10.1%), crude case‐fatality rates were progressively higher across the CIMT tertiles in all periods, being the highest rates observed in participants with the highest CIMT (3rd tertile) (180‐day: 6.6% vs 1‐year: 9.0% vs 2‐year:12.3% vs 3‐year:16.0%, P < .05). In crude analyses, lowest survival rates (all‐cause, CVD and CHD, p log‐rank values <0.005) and higher hazard ratios of dying for all‐cause and CVD (from 1 to 3 years) and for CHD (2 and 3 years) were observed. However, we kept no significant results after adjusting for age.ConclusionCarotid intima media thickness was mainly influenced by aging. CIMT was not a good predictor of all‐cause, CVD or CHD mortality in the ERICO study.
Hemodynamic adaptation to suboptimal fetal growth in patients with single ventricle physiology
Authors: Alsaied Tarek , Tseng Stephanie , King Eileen , Hahn Eunice , Divanovic Allison , Habli Mounira , Cnota James 
Published: June 2018

BackgroundIn fetuses with structurally normal heart and suboptimal fetal growth (SFG), umbilical artery vascular resistance increases as measured by umbilical artery pulsatility index (UA‐PI). The objective of this study is to compare hemodynamic responses to SFG in fetuses with single ventricle (SV) and controls with structurally normal heart.MethodsFetal echocardiograms around 30 weeks of gestation were reviewed. UA‐PI and middle cerebral artery pulsatility index (MCA‐PI) were calculated. SFG was defined as a birth weight below 25th percentile for gestational age.ResultsStudies from 92 fetuses were reviewed—SV (n = 50) and controls (n = 42). The prevalence of SFG was higher in SV compared to controls (46% vs 21%, P = .02). In patients with normal heart and SFG, UAPI was significantly higher than normal controls (P = .003) suggesting increased placental vascular resistance. In SV with SFG there was no difference in UAPI compared to SV without SFG. There was no difference in MCA‐PI between the groups.ConclusionsThe hemodynamic response to SFG in SV varies from fetuses with structurally normal heart. The mechanism of SFG and the placental pathology may be distinct in SV.
Evaluation of plastic strain work and multiaxial fatigue life in CuZn37 alloy by means of thermography method and energy‐based approaches of Ellyin and Garud
Authors: Skibicki D. , Lipski A. , Pejkowski Ł. 
Published: June 2018

AbstractIn the case of multiaxial loading, different models are used for prediction of fatigue life. Usually, they are divided into 3 subgroups: stress‐based for high‐cycle regime, strain‐based for low‐cycle regime, and energy‐based models, which are considered to be the most universal and applicable for both high‐cycle and low‐cycle regimes. The application of energy‐based models requires knowledge of the energy dissipated during the plastic strain, as well as the elastic strain energy. Calculation of this energy in turn requires specification of stress and strain tensor components. Determination of the stresses acting in real objects is a complicated task, however. In this paper, an attempt was made to answer the question of whether thermography enables the determination of plastic strain energy in low‐cycle uniaxial and multiaxial fatigue tests, including non‐proportional loadings. The second question was whether it is possible to use this methodology for fatigue life prediction. For this purpose, a history of temperature changes was recorded during fatigue tests conducted on CuZn37 brass, using a thermographic camera. On this basis, the values of plastic strain energy density, dissipated in the fatigue loading cycle, were calculated next. These values were compared with the values calculated from the hysteresis loops, determined from force and torque measurements, together with strains measured with a biaxial extensometer. The strain energy density was further used for prediction of fatigue life with the application of 2 models: the energy‐based model of Ellyin and a strain‐based model, where the energy was used as a non‐proportionality factor. The predicted fatigue lives were compared with experimental ones. The results can be considered as very satisfactory.
Crassulacean acid metabolism and distribution range in Chilean Bromeliaceae: Influences of climate and phylogeny
Authors: Quezada Iván M. , Gianoli Ernesto , Saldaña Alfredo 
Published: June 2018

AbstractAimCrassulacean acid metabolism (CAM) is a widespread physiological adaptation to drought.CAMis common in plants distributed in arid regions, such as Bromeliaceae species. In Chile, latitude is an accurate predictor of climate, with increasing temperature and decreasing moisture towards north. Northern species of Chilean bromeliads mainly showCAMphotosynthesis, while southern‐distributed species rely on the C3pathway. We evaluated the influence of latitude and associated climatic variables on the adoption of photosynthetic pathways by Chilean bromeliads, accounting for phylogenetic relatedness. We expected a significant relation between photosynthetic pathway and the latitudinal limits of species’ distribution ranges, independent of phylogeny.LocationData from Bromeliaceae species native to Chile (latitudinal distribution range: 15°S to 43°S).MethodsWe gathered information on geographical ranges and isotopic discrimination data (δ13C, an indicator of photosynthetic pathway) of Chilean bromeliads. We evaluated whether δ13C values were related to latitude, temperature and precipitation using separate multiple linear regressions in northern and southern distribution limits of Chilean bromeliads. To account for phylogeny, we performed phylogenetically independent contrasts.ResultsIn the south, δ13C values were not significantly correlated with latitude, temperature or precipitation. In the north, δ13C values were significantly correlated with latitude and annual precipitation. After phylogenetic correction, both variables were still significantly associated with δ13C.Main conclusionsIn Chilean bromeliads, for those taxa reaching northernmost latitudes both aridity and other factors associated with latitude are probably the main drivers of adaptive evolution ofCAMphotosynthesis while advancing towards their present limits in arid regions. Phylogenetic relatedness also influencesCAMphotosynthesis in this lineage.
Phylogeography and species distribution modelling reveal the effects of the Pleistocene ice ages on an intertidal limpet from the south‐eastern Pacific
Authors: Pardo‐Gandarillas María Cecilia , Ibáñez Christian M. , Torres Felipe I. , Sanhueza Víctor , Fabres Alejandra , Escobar‐Dodero Joaquín , Mardones Fernando O. , Méndez Marco A. 
Published: June 2018

AbstractAimThe distribution and genetic composition of marine populations is the result of climatic and oceanographic factors as well as life history strategies. Studying species with wide distributions and high dispersal potential in sites that were differentially affected during the Pleistocene glaciations provides an opportunity to evaluate the genetic and distributional effect of glaciations on marine populations, such as the limpet Siphonaria lesonii. The aim of the present study is to evaluate the differential effects of glaciations on areas covered and not covered by ice sheets during the Pleistocene glaciations.LocationIntertidal zone of the south‐eastern Pacific covering approximately 5,000 km of coastline of Peru and Chile.MethodsWe performed molecular analyses of mitochondrial and nuclear data jointly, as well as environmental niche modelling (ENM) of populations of the limpet Siphonaria lessonii. Using ENM, we modelled the potential distributional range of the species in the present and its distribution during the Last Glacial Maximum (LGM).ResultsTwo lineages were found that were separated by a break at 41° S, corresponding to the biogeographical discontinuity previously reported for this region. Both of these lineages experienced genetic and demographical fluctuations that match the Pleistocene glaciations; however, the variability was more intense in the southern lineage. Phylogeography and ENM yielded complementary results for the southern lineage, which experienced loss of genetic diversity and habitat during the LGM, whereas the northern lineage evidenced loss of genetic diversity without distributional changes.Main conclusionsThe phylogeographical and ENM approaches suggest a historical scenario involving demographic and distributional contractions of S. lessonii surviving in glacial refugia in the southern portion of the south‐eastern Pacific. This study is the first to include both phylogeographical and ENM analyses of marine species from the Southern Hemisphere.
Spatial distance and climate determine modularity in a cross‐biomes plant–hummingbird interaction network in Brazil
Authors: Araujo Andréa Cardoso , Martín González Ana M. , Sandel Brody , Maruyama Pietro K. , Fischer Erich , Vizentin‐Bugoni Jeferson , de Araújo Francielle Paulina , Coelho Aline Góes , Faria Rogério Rodrigues , Kohler Glauco , Las‐Casas Flor Maria Guedes , Lopes Ariadna Valentina , Machado Adriana O. , Machado Caio Graco , Machado Isabel Cristina , McGuire Jimmy A. , Moura Alan Cerqueira , Oliveira Genilda M. , Oliveira Paulo Eugênio , Rocca Márcia Alexandra , Rodrigues Licléia da Cruz , Rodrigues Marcos , Rui Ana Maria , Sazima Ivan , Sazima Marlies , Varassin Isabela Galarda , Wang Zhiheng , Dalsgaard Bo , Svenning Jens‐Christian 
Published: June 2018

AbstractAimWe examined the effects of space, climate, phylogeny and species traits on module composition in a cross‐biomes plant–hummingbird network.LocationBrazil, except Amazonian region.MethodsWe compiled 31 local binary plant–hummingbird networks, combining them into one cross‐biomes metanetwork. We conducted a modularity analysis and tested the relationship between species’ module membership with traits, geographical location, climatic conditions and range sizes, employing random forest models. We fitted reduced models containing groups of related variables (climatic, spatial, phylogenetic, traits) and combinations of groups to partition the variance explained by these sets into unique and shared components.ResultsThe Brazilian cross‐biomes network was composed of 479 plant and 42 hummingbird species, and showed significant modularity. The resulting six modules conformed well to vegetation domains. Only plant traits, not hummingbird traits, differed between modules, notably plants’ growth form, corolla length, flower shape and colour. Some modules included plant species with very restricted distributions, whereas others encompassed more widespread ones. Widespread hummingbirds were the most connected, both within and between modules, whereas widespread plants were the most connected between modules. Among traits, only nectar concentration had a weak effect on among‐module connectivity.Main conclusionsClimate and spatial filters were the main determinants of module composition for hummingbirds and plants, potentially related to resource seasonality, especially for hummingbirds. Historical dispersal‐linked contingency, or environmental variations not accounted for by the explanatory factors here evaluated, could also contribute to the spatial component. Phylogeny and morphological traits had no unique effects on the assignment of species to modules. Widespread species showed higher within‐ and/or among‐module connectivity, indicating their key role connecting biomes, and, in the case of hummingbirds, communities within biomes. Our results indicate that biogeography and climate not only determine the variation of modularity in local plant–animal networks, as previously shown, but also affect the cross‐biomes network structure.