bluuebunny/crossref_metadata_2025_split huggingface dataset:
A Field Survey of Contemporary Brainstorming Practices
Authors: Dennis Sean A. , Johnstone Karla M. 
Published: June 2016

SYNOPSIS:
The purpose of this study is to guide practice and future research by examining contemporary fraud brainstorming practices. Using field data collected from audits conducted during 2013–2014, we investigate team characteristics, attendance and communication, brainstorming structure, timing, and effort, and brainstorming quality. Results show that although some practices are similar to those reported in earlier field studies, there are interesting differences (e.g., decreased use of checklists, shorter sessions, and risk-based deployment of resources in brainstorming). These differences suggest brainstorming has evolved throughout the intervening period during which new audit standards became effective and the PCAOB criticized auditors' performance in fraud risk identification and risk response generation. We also examine differences in audit team characteristics and brainstorming practices across risk and trading-status partitions. Results reveal auditors deploy more resources to brainstorming when engagement risk is heightened (i.e., publicly traded clients with high fraud and/or high inherent risk); correspondingly, brainstorming quality is higher on these engagements. Collectively, our findings indicate risk-based resource allocations in brainstorming and diligent responses to regulatory concerns.
A Comparison of U.S. and Offshore Indian Tax Professionals' Client Advocacy Attitudes and Client Recommendations
Authors: Spilker Brian C. , Stewart Bryan W. , Wilde Jaron H. , Wood David A. 
Published: June 2016

ABSTRACT
This study compares the client advocacy attitudes of U.S. tax professionals who do U.S. tax work in the U.S. and Indian tax professionals who do U.S. tax work offshore. We find that experienced U.S. tax professionals have stronger client advocacy attitudes than experienced Indian tax professionals, while the client advocacy attitudes of inexperienced U.S. and inexperienced Indian tax professionals are not significantly different. Further, client advocacy attitudes of experienced U.S. tax professionals are stronger than advocacy attitudes of inexperienced U.S. tax professionals while the client advocacy attitudes of experienced Indian tax professionals are not different from advocacy attitudes of inexperienced Indian tax professionals. We also provide evidence that the client advocacy attitudes of experienced U.S. tax professionals are positively associated with their recommendations of the client-preferred position, while the client advocacy attitudes of experienced Indian tax professionals are not related to their client recommendations. Given the increasing number of Indian tax professionals performing U.S. tax work, our findings should be of interest to researchers, taxing authorities, firms, and taxpayers.
JEL Classifications: M40; M41; M55; H20; C90.
Use of RNA-seq to identify cardiac genes and gene pathways differentially expressed between dogs with and without dilated cardiomyopathy
Authors: Friedenberg Steven G. , Chdid Lhoucine , Keene Bruce , Sherry Barbara , Motsinger-Reif Alison , Meurs Kathryn M. 
Published: June 2016

Abstract
OBJECTIVE To identify cardiac tissue genes and gene pathways differentially expressed between dogs with and without dilated cardiomyopathy (DCM).
ANIMALS 8 dogs with and 5 dogs without DCM.
PROCEDURES Following euthanasia, samples of left ventricular myocardium were collected from each dog. Total RNA was extracted from tissue samples, and RNA sequencing was performed on each sample. Samples from dogs with and without DCM were grouped to identify genes that were differentially regulated between the 2 populations. Overrepresentation analysis was performed on upregulated and downregulated gene sets to identify altered molecular pathways in dogs with DCM.
RESULTS Genes involved in cellular energy metabolism, especially metabolism of carbohydrates and fats, were significantly downregulated in dogs with DCM. Expression of cardiac structural proteins was also altered in affected dogs.
CONCLUSIONS AND CLINICAL RELEVANCE Results suggested that RNA sequencing may provide important insights into the pathogenesis of DCM in dogs and highlight pathways that should be explored to identify causative mutations and develop novel therapeutic interventions.
Effects of withholding feed on thyrotropin-releasing hormone stimulation test results and effects of combined testing on oral sugar test and thyrotropin-releasing hormone stimulation test results in horses
Authors: Restifo Melissa M. , Frank Nicholas , Hermida Pilar , Sanchez-Londoño Alfredo 
Published: June 2016

Abstract
OBJECTIVE To assess effects of withholding feed on thyrotropin-releasing hormone (TRH) stimulation test results used in diagnosis of pituitary pars intermedia dysfunction in horses and determine effects of combined testing on results of the TRH stimulation test and the oral sugar test (OST) used in diagnosis of equine metabolic syndrome.
ANIMALS 30 adult horses.
PROCEDURES All horses underwent TRH stimulation tests under fed and nonfed conditions, an OST alone, and an OST combined with TRH stimulation testing. For TRH stimulation tests, plasma ACTH concentrations were measured before (baseline) and 10 minutes after (poststimulation) IV TRH administration. For the OST, plasma glucose and insulin concentrations were measured before (baseline) and 60 and 90 minutes after oral corn syrup administration. For combined testing, the TRH stimulation test was initiated immediately after 60-minute posttreatment sample collection for the OST. Results were compared among methods by Wilcoxon matched-pairs, signed rank tests, paired t tests, and Bland-Altman analysis.
RESULTS Feeding conditions did not affect median ACTH concentrations when TRH stimulation tests were performed alone. Median baseline ACTH concentration did not differ between TRH stimulation tests performed alone (under fed or nonfed conditions) and those combined with OSTs. Median poststimulation ACTH concentration was significantly lower for combined tests than for solitary TRH stimulation tests. Mean 60-minute plasma glucose concentration was significantly lower for solitary OSTs than for combined tests, but this difference could not be attributed to TRH administration.
CONCLUSIONS AND CLINICAL RELEVANCE Combined testing in the manner described impacted ACTH concentrations during TRH stimulation tests and is not recommended at this time.
Environment, Power, Development in Global South: Revolutions, Blue &amp; Green
Authors: Hall Thomas D. 
Published: June 2016

Islam, Md. Saidul. 2013. Development, Power, and the Environment: Neoliberal Paradox in the Age of Vulnerability. New York: Routledge.Islam, Md. Saidul. 2014. Confronting the Blue Revolution: Industrial Aquaculture and Sustainability in the Global South. Toronto: University of Toronto Press.
AN EXTENSIVE NUMERICAL SURVEY OF THE CORRELATION BETWEEN OUTFLOW DYNAMICS AND ACCRETION DISK MAGNETIZATION
Authors: Stepanovs Deniss , Fendt Christian 
Published: June 2016

ABSTRACT
We investigate the accretion–ejection process of jets from magnetized accretion disks. We apply a novel approach to the jet-launching problem in order to obtain correlations between the physical properties of the jet and the underlying disk. We extend and confirm the previous works of Tzeferacos et al. and Murphy et al. by scanning a large parameter range for the disk magnetization,

. We disentangle the disk magnetization at the foot point of the outflow as the main parameter that governs the properties of the outflow. We show how the four jet integrals known from steady-state MHD are correlated to the disk magnetization at the jet foot point. This agrees with the usual findings of the steady-state theory, however, here we obtain these correlations from time-dependent simulations that include the dynamical evolution of the disk in the treatment. In particular, we obtain robust correlations between the local disk magnetization and (i) the outflow velocity, (ii) the jet mass loading, (iii) the jet angular momentum, and (iv) the local mass accretion rate. Essentially, we find that strongly magnetized disks launch more energetic and faster jets and, due to a larger Alfvén lever arm, these jets extract more angular momentum from the underlying disk. These kinds of disk–jet systems have, however, a smaller mass loading parameter and a lower mass ejection–accretion ratio. The jets are launched at the disk surface where the magnetization is

. The magnetization rapidly increases vertically providing the energy reservoir for subsequent jet acceleration. We find indications of a critical disk magnetization

that separates the regimes of magneto-centrifugally driven and magnetic pressure-driven jets.
A JOINT CHANDRA AND SWIFT VIEW OF THE 2015 X-RAY DUST-SCATTERING ECHO OF V404 CYGNI
Authors: Heinz S. , Corrales L. , Smith R. , Brandt W. N. , Jonker P. G. , Plotkin R. M. , Neilsen J. 
Published: June 2016

ABSTRACT
We present a combined analysis of the Chandra and Swift observations of the 2015 X-ray echo of V404 Cygni. Using a stacking analysis, we identify eight separate rings in the echo. We reconstruct the soft X-ray light curve of the 2015 June outburst using the high-resolution Chandra images and cross-correlations of the radial intensity profiles, indicating that about 70% of the outburst fluence occurred during the bright flare at the end of the outburst on MJD 57199.8. By deconvolving the intensity profiles with the reconstructed outburst light curve, we show that the rings correspond to eight separate dust concentrations with precise distance determinations. We further show that the column density of the clouds varies significantly across the field of view, with the centroid of most of the clouds shifted toward the Galactic plane, relative to the position of V404 Cyg, invalidating the assumption of uniform cloud column typically made in attempts to constrain dust properties from light echoes. We present a new XSPEC spectral dust-scattering model that calculates the differential dust-scattering cross section for a range of commonly used dust distributions and compositions and use it to jointly fit the entire set of Swift echo data. We find that a standard Mathis–Rumpl–Nordsieck model provides an adequate fit to the ensemble of echo data. The fit is improved by allowing steeper dust distributions, and models with simple silicate and graphite grains are preferred over models with more complex composition.
PROBABILISTIC MASS–RADIUS RELATIONSHIP FOR SUB-NEPTUNE-SIZED PLANETS
Authors: Wolfgang Angie , Rogers Leslie A. , Ford Eric B. 
Published: June 2016

ABSTRACT
The Kepler Mission has discovered thousands of planets with radii <4

, paving the way for the first statistical studies of the dynamics, formation, and evolution of these sub-Neptunes and super-Earths. Planetary masses are an important physical property for these studies, and yet the vast majority of Kepler planet candidates do not have theirs measured. A key concern is therefore how to map the measured radii to mass estimates in this Earth-to-Neptune size range where there are no Solar System analogs. Previous works have derived deterministic, one-to-one relationships between radius and mass. However, if these planets span a range of compositions as expected, then an intrinsic scatter about this relationship must exist in the population. Here we present the first probabilistic mass–radius relationship (M–R relation) evaluated within a Bayesian framework, which both quantifies this intrinsic dispersion and the uncertainties on the M–R relation parameters. We analyze how the results depend on the radius range of the sample, and on how the masses were measured. Assuming that the M–R relation can be described as a power law with a dispersion that is constant and normally distributed, we find that

, a scatter in mass of

, and a mass constraint to physically plausible densities, is the “best-fit” probabilistic M–R relation for the sample of RV-measured transiting sub-Neptunes (R
pl < 4

). More broadly, this work provides a framework for further analyses of the M–R relation and its probable dependencies on period and stellar properties.
LOW SURFACE BRIGHTNESS IMAGING OF THE MAGELLANIC SYSTEM: IMPRINTS OF TIDAL INTERACTIONS BETWEEN THE CLOUDS IN THE STELLAR PERIPHERY
Authors: Besla Gurtina , Martínez-Delgado David , van der Marel Roeland P. , Beletsky Yuri , Seibert Mark , Schlafly Edward F. , Grebel Eva K. , Neyer Fabian 
Published: June 2016

ABSTRACT
We present deep optical images of the Large and Small Magellanic Clouds (LMC and SMC) using a low cost telephoto lens with a wide field of view to explore stellar substructure in the outskirts of the stellar disk of the LMC (<10° from the LMC center). These data have higher resolution than existing star count maps, and highlight the existence of stellar arcs and multiple spiral arms in the northern periphery, with no comparable counterparts in the south. We compare these data to detailed simulations of the LMC disk outskirts, following interactions with its low mass companion, the SMC. We consider interaction in isolation and with the inclusion of the Milky Way tidal field. The simulations are used to assess the origin of the northern structures, including also the low density stellar arc recently identified in the Dark Energy Survey data by Mackey et al. at ∼15°. We conclude that repeated close interactions with the SMC are primarily responsible for the asymmetric stellar structures seen in the periphery of the LMC. The orientation and density of these arcs can be used to constrain the LMC’s interaction history with and impact parameter of the SMC. More generally, we find that such asymmetric structures should be ubiquitous about pairs of dwarfs and can persist for 1–2 Gyr even after the secondary merges entirely with the primary. As such, the lack of a companion around a Magellanic Irregular does not disprove the hypothesis that their asymmetric structures are driven by dwarf–dwarf interactions.
THE RADIATION HYDRODYNAMICS OF RELATIVISTIC SHEAR FLOWS
Authors: Coughlin Eric R. , Begelman Mitchell C. 
Published: June 2016

ABSTRACT
We present a method for analyzing the interaction between radiation and matter in regions of intense, relativistic shear that can arise in many astrophysical situations. We show that there is a simple velocity profile that should be manifested in regions of large shear that have “lost memory” of their boundary conditions, and we use this self-similar velocity profile to construct the surface of last scattering, or the

surface, as viewed from any comoving point within the flow. We demonstrate that a simple treatment of scattering from this

surface exactly conserves photon number, and we derive the rate at which the radiation field is heated due to the shear present in the flow. The components of the comoving radiation energy–momentum tensor are calculated, and we show that they have relatively simple, approximate forms that interpolate between the viscous (small shear) and streaming (large shear) limits. We put our expression for the energy–momentum tensor in a covariant form that does not depend on the explicit velocity profile within the fluid and, therefore, represents a natural means for analyzing general, radiation-dominated, relativistic shear flows.
THE C–H STRETCHING FEATURES AT 3.2–3.5 μm OF POLYCYCLIC AROMATIC HYDROCARBONS WITH ALIPHATIC SIDEGROUPS
Authors: Yang X. J. , Li Aigen , Glaser R. , Zhong J. X. 
Published: June 2016

ABSTRACT
The so-called “unidentified” infrared emission (UIE) features at 3.3, 6.2, 7.7, 8.6, and 11.3 μm are ubiquitously seen in a wide variety of astrophysical regions. The UIE features are characteristic of the stretching and bending vibrations of aromatic hydrocarbon materials, e.g., polycyclic aromatic hydrocarbon (PAH) molecules. The 3.3 μm aromatic C–H stretching feature is often accompanied by a weaker feature at 3.4 μm. The latter is generally thought to result from the C–H stretch of aliphatic groups attached to the aromatic systems. The ratio of the observed intensity of the 3.3 μm aromatic C–H feature to that of the 3.4 μm aliphatic C–H feature allows one to estimate the aliphatic fraction of the UIE carriers, provided that the intrinsic oscillator strengths of the 3.3 μm aromatic C–H stretch (

) and the 3.4 μm aliphatic C–H stretch (

) are known. While previous studies on the aliphatic fraction of the UIE carriers were mostly based on the

ratios derived from the mono-methyl derivatives of small PAH molecules, in this work we employ density functional theory to compute the infrared vibrational spectra of PAH molecules with a wide range of sidegroups including ethyl, propyl, butyl, and several unsaturated alkyl chains, as well as all the isomers of dimethyl-substituted pyrene. We find that, except for PAHs with unsaturated alkyl chains, the corresponding

ratios are close to that of mono-methyl PAHs. This confirms the predominantly aromatic nature of the UIE carriers previously inferred from the

ratio derived from mono-methyl PAHs.
TOWARD A TOMOGRAPHIC ANALYSIS OF THE CROSS-CORRELATION BETWEEN PLANCK CMB LENSING AND H-ATLAS GALAXIES
Authors: Bianchini F. , Lapi A. , Calabrese M. , Bielewicz P. , Gonzalez-Nuevo J. , Baccigalupi C. , Danese L. , Zotti G. de , Bourne N. , Cooray A. , Dunne L. , Eales S. , Valiante E. 
Published: June 2016

ABSTRACT
We present an improved and extended analysis of the cross-correlation between the map of the cosmic microwave background (CMB) lensing potential derived from the Planck mission data and the high-redshift galaxies detected by the Herschel Astrophysical Terahertz Large Area Survey (H-ATLAS) in the photometric redshift range

. We compare the results based on the 2013 and 2015 Planck datasets, and investigate the impact of different selections of the H-ATLAS galaxy samples. Significant improvements over our previous analysis have been achieved thanks to the higher signal-to-noise ratio of the new CMB lensing map recently released by the Planck collaboration. The effective galaxy bias parameter, b, for the full galaxy sample, derived from a joint analysis of the cross-power spectrum and of the galaxy auto-power spectrum is found to be

. Furthermore, a first tomographic analysis of the cross-correlation signal is implemented by splitting the galaxy sample into two redshift intervals:

and

. A statistically significant signal was found for both bins, indicating a substantial increase with redshift of the bias parameter:

for the lower and

for the higher redshift bin. Consistent with our previous analysis, we find that the amplitude of the cross-correlation signal is a factor of

higher than expected from the standard ΛCDM model for the assumed redshift distribution. The robustness of our results against possible systematic effects has been extensively discussed, although the tension is mitigated by passing from 4 to 3σ.
MULTI-SIGHTLINE OBSERVATION OF NARROW ABSORPTION LINES IN LENSED QUASAR SDSS J1029+2623*

†
Authors: Misawa Toru , Saez Cristian , Charlton Jane C. , Eracleous Michael , Chartas George , Bauer Franz E. , Inada Naohisa , Uchiyama Hisakazu 
Published: June 2016

ABSTRACT
We exploit the widely separated images of the lensed quasar SDSS J1029+2623 (

= 2.197, θ = 22.″5) to observe its outflowing wind through two different sightlines. We present an analysis of three observations, including two with the Subaru telescope in 2010 February and 2014 April, separated by four years, and one with the Very Large Telescope, separated from the second Subaru observation by ∼2 months. We detect 66 narrow absorption lines (NALs), of which 24 are classified as intrinsic NALs that are physically associated with the quasar based on partial coverage analysis. The velocities of intrinsic NALs appear to cluster around values of

∼ 59,000, 43,000, and 29,000 km s−1, which is reminiscent of filamentary structures obtained by numerical simulations. There are no common intrinsic NALs at the same redshift along the two sightlines, implying that the transverse size of the NAL absorbers should be smaller than the sightline distance between two lensed images. In addition to the NALs with large ejection velocities of

> 1000 km s−1, we also detect broader proximity absorption lines (PALs) at

∼

. The PALs are likely to arise in outflowing gas at a distance of r ≤ 620 pc from the central black hole with an electron density of n
e ≥8.7 × 103 cm−3. These limits are based on the assumption that the variability of the lines is due to recombination. We discuss the implications of these results on the three-dimensional structure of the outflow.
DETECTION OF THE SPLASHBACK RADIUS AND HALO ASSEMBLY BIAS OF MASSIVE GALAXY CLUSTERS
Authors: More Surhud , Miyatake Hironao , Takada Masahiro , Diemer Benedikt , Kravtsov Andrey V. , Dalal Neal K. , More Anupreeta , Murata Ryoma , Mandelbaum Rachel , Rozo Eduardo , Rykoff Eli S. , Oguri Masamune , Spergel David N. 
Published: June 2016

ABSTRACT
We show that the projected number density profiles of Sloan Digital Sky Survey photometric galaxies around galaxy clusters display strong evidence for the splashback radius, a sharp halo edge corresponding to the location of the first orbital apocenter of satellite galaxies after their infall. We split the clusters into two subsamples with different mean projected radial distances of their members,

, at fixed richness and redshift. The sample with smaller

has a smaller ratio of the splashback radius to the traditional halo boundary

than the subsample with larger

, indicative of different mass accretion rates for these subsamples. The same subsamples were recently used by Miyatake et al. to show that their large-scale clustering differs despite their similar weak lensing masses, demonstrating strong evidence for halo assembly bias. We expand on this result by presenting a 6.6σ difference in the clustering amplitudes of these samples using cluster–photometric galaxy cross-correlations. This measurement is a clear indication that halo clustering depends on parameters other than halo mass. If

is related to the mass assembly history of halos, the measurement is a manifestation of the halo assembly bias. However, our measured splashback radii are smaller, while the strength of the assembly bias signal is stronger, than the predictions of collisionless Λ cold dark matter simulations. We show that dynamical friction, cluster mis-centering, or projection effects are not likely to be the sole source of these discrepancies. However, further investigations regarding unknown catastrophic weak lensing or cluster identification systematics are warranted.