bluuebunny/crossref_metadata_2025_split huggingface dataset:
Articulating accounting principles
Authors: Rutherford Brian A. 
Published: April 2016

Purpose
– The purpose of this paper is to provide a soundly based epistemological underpinning for the kind of theorisation in which many classical financial accounting researchers engaged and thus to support a renewal of this programme.

Design/methodology/approach
– The paper draws on pragmatist philosophy and, in particular, on Jules Coleman’s theory of “explanation by embodiment”. The applicability of this theory to the world of financial reporting is discussed. Various theorists and schools within classical accounting theory are examined from the perspective of Coleman’s ideas, focusing particularly on A.C. Littleton’s Structure of Accounting Theory.

Findings
– The paper finds that classical accounting research works such as Structure of Accounting Theory can be interpreted as the search for Colemanian explanation by embodiment and that this provides them with a soundly based pragmatist underpinning for their theorisation.

Research limitations/implications
– This paper supports the resumption by academics, qua academics, of work to contribute to accounting standard-setting by offering argumentation that addresses accounting principles and methods directly, rather than only via the social scientific investigation of behaviour in the accounting arena.

Practical implications
– Such a resumption would contribute positively to future standard-setting.

Originality/value
– This paper contributes to the defence of classical financial accounting research from the charge of lacking theoretical rigour.
Audit quality and earnings management: evidence from Jordan
Authors: Alzoubi Ebraheem Saleem Salem 
Published: April 2016

Purpose
– The purpose of this paper is to test the association between audit quality and earnings management (EM). Audit quality studies documented that accruals would reduce when the auditor is independent or the audit firm is large.

Design/methodology/approach
– This paper uses generalised least square regression to investigate the influence of audit quality on EM. The sample contained 86 companies listed on the Amman Stock Exchange from 2007 to 2010. The cross-sectional modified Jones model was employed to measure discretionary accruals as a proxy for EM.

Findings
– This paper revealed that there is a significantly negative association between audit quality and EM. The result inferred that EM level is significantly lower among companies using the services of independent auditors. Moreover, this study exposed that the level of EM is significantly less among companies hiring a Big 4 audit firm, as compared to companies utilising the service of a non-Big 4 audit firm.

Research limitations/implications
– The measurement error, which is a rigorous concern for studies on EM, is one of the limitations in this study. Hence, the current study wholly inherited the limits of the modified Jones model.

Practical implications
– The findings based on the current study would provide beneficial information for regulators in Jordan and other countries with an institutional environment similar to that of Jordan. Moreover, the results provided valuable information to investors in assessing the influence of audit quality on financial reporting quality (FRQ).

Originality/value
– The current study contributed to auditing and corporate governance literature and its influence on EM among Jordanian companies. This research will be of value to companies seeking to reduce EM and enhance FRQ.
How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks
Authors: Manganaris Panayotis , Spathis Charalambos , Dasilas Apostolos 
Published: April 2016

Purpose– The purpose of this paper is to explore the value relevance of accounting information before and after mandatory International Financial Reporting Standards (IFRS) adoption as well as the ensuing relationship between conditional conservatism and value relevance. The authors probe the above relationship by considering a number of institutional parameters, such as the accounting origin of each European country, the degree of differentiation between domestic standards and IFRS, and the level of each country’s enforcement.Design/methodology/approach– The authors run panel data regressions for banks listed in 15 European countries using both the price and the return model. The authors partition the total sample in conservative and non-conservative banks – based on Khan and Watts (2009) – and in other institutional clusters based on prior highly acclaimed studies. Value relevance is then gauged by the corresponding adjustedR2.Findings– The results provide evidence that IFRS have reinforced the value relevance for both conservative and non-conservative banks. However, this result alters when controlling for institutional dimensions. Specifically, the value relevance of conservative banks is strengthened when operating in high enforcement, low differences or English-origin environments, while non-conservative banks display better goodness-of-fit in French-origin countries.Research limitations/implications– A survivorship bias might exist because the authors require three years of data before and three years after IFRS adoption for including a bank in the sample. More importantly, the post-IFRS period coincides with the burst of global financial crisis, which may have severely affected this bias. Furthermore, the C_Score methodology has been developed in a US-oriented context. Therefore, the validity of this measure might be different in countries with other institutional settings, such as week legal enforcement of high level of IFRS divergence.Practical implications– The authors stress the qualitative significance of conditional conservatism and suggest that accounting standards regulators redefine the qualitative substance of conditional conservatismvis-à-visother accounting quality properties, such as value relevance. Also, both conditional conservatism and value relevance are directly linked to contracting, thus the findings are of value to the entities that are legally involved with banks. These findings are particularly important, especially when the authors take institutional parameters into consideration.Originality/value– Studies that investigate the relationship between value relevance and conditional conservatism in the banking sector are scarce. In the wake of IFRS adoption, the authors signify the role of institutional features as potential determinants in accounting quality changes, as well as in the relationship between value relevance and conditional conservatism.
Immunoadsorption of Agonistic Autoantibodies Against α1‐Adrenergic Receptors in Patients With Mild to Moderate Dementia
Authors: Hempel Petra , Heinig Bente , Jerosch Carola , Decius Imke , Karczewski Peter , Kassner Ursula , Kunze Rudolf , Steinhagen‐Thiessen Elisabeth , Bimmler Marion 
Published: April 2016

AbstractDementia has been shown to be associated with agonistic autoantibodies. The deleterious action of autoantibodies on the α1‐adrenergic receptor for brain vasculature has been demonstrated in animal studies. In the current study, 169 patients with dementia were screened for the presence of agonistic autoantibodies. 47% of patients suffering from mild to moderate Alzheimer's disease and/or vascular dementia carried these autoantibodies. Eight patients positive for autoantibodies underwent immunoadsorption. Patients treated on four consecutive days were subsequently negative for autoantibodies and displayed stabilization of cognitive and mental condition during 12–18 months’ follow‐up. In patients treated for 2–3 days, autoantibodies were reduced by only 78%. They suffered a rebound of autoantibodies during follow‐up, benefited from immunoadsorption too, but their mental parameters worsened. We provide first data on the clinical relevance of agonistic autoantibodies in dementia and show that immunoadsorption is safe and efficient in removing autoantibodies with overall benefits for patients.
Proposed radiological criteria for pre‐operative determination of resectability in peritoneal‐based malignancies
Authors: Tan Grace Hwei Ching , Kwek Jin Wei , Hosseini Reza , Chanyaputhipong Jendana , Tham Chee Kian , Soo Khee Chee , Teo Melissa Ching Ching 
Published: April 2016

AbstractBackgroundThe selection of patients for cytoreductive surgery (CRS) and hyperthermic intra‐peritoneal chemotherapy infusion (HIPEC) is important, and relies heavily on imaging. However, it has been reported that Computer Tomographic (CT) scans may only achieve a low sensitivity of 33% for peritoneal disease. We propose a set of radiological criteria for pre‐operative determination of resectability of peritoneal disease in peritoneal‐based malignancies and validate this in our cohort of patients.MethodsA retrospective review of all patients who underwent laparotomy with a view for CRS and HIPEC, at the National Cancer Centre Singapore from January 2000 to April 2010, was performed. Intra‐operative Peritoneal Cancer Index (PCI) scores were recorded. The pre‐operative imaging was reviewed with a senior radiologist who was blinded, and recorded the radiological PCI scores (CT‐PCI) and eight additional CT prognostic factors (CT‐PF). The CT‐PCI and CT‐PF scores were then compared with the intra‐operative findings to determine the radiological accuracy. The scores and the individual prognostic factors were then evaluated for their predictive ability for unresectability.ResultsComparison of the CT‐PCI and PCI scores showed a concordance correlation coefficient at 0.52 (95% CI 0.34–0.7). Accuracy was increased with the addition CT‐PF. The presence of omental caking and ascites were predictors of unresectability. We propose a scoring system which is able to predict for unresectable disease with a specificity of 80% and a sensitivity of 62%.ConclusionWith our proposed criteria, and scoring system, the selection of patients for CRS and HIPEC can be improved, and unnecessary exploratory operations avoided.
A Combined Weight of Evidence and Logistic Regression Method for Susceptibility Mapping of Earthquake‐induced Landslides: A Case Study of the April 20, 2013 Lushan Earthquake, China
Authors: Suhua ZHOU , Wei WANG , Guangqi CHEN , Baochen LIU , Ligang FANG 
Published: April 2016

AbstractThe Ms 7.0 Lushan earthquake triggered a huge number of landslides. Landslide susceptibility mapping is of great importance. Weight of Evidence (WoE) and Logistic Regression (LR) methods have been widely used for LSM (Landslide Susceptibility Mapping). However, limitations still exist. WoE is capable of assessing the influence of different classes of each factor, but neglects the correlation between factors. LR is able to analyze the relationship among the factors while it is not capable of evaluating the influence of different classes. This paper proposes a combined method of LR and WoE for LSM, taking advantage of their individual merits and overcoming their limitations. An inventory of 1289 landslides was used: 70% were random‐selected for training and the remaining for validation. 11 landslide condition factors were employed in the model and the result was validated using Receiver Operating Characteristic (ROC) curve. The results showed that the LR‐WoE model had a better accuracy than the LR model, producing an area below the curve with values of 0.802 success and 0.791 predictive, higher than that of the LR model (0.715 success and 0.722 predictive). It is therefore concluded that the combined method of WoE and LR can provide a promising level of accuracy for earthquake‐induced landslide susceptibility mapping.
Tectonic Framework of Late Paleozoic Intrusions in Xingxingxia: Implications for Final Closure of South Tianshan Ocean in East Tianshan
Authors: Hai ZHOU , Liang CHEN , Yong SUN , Tao ZHU 
Published: April 2016

AbstractThis work carried out systematic geological field investigation, petrography observation, zircon geochronology and whole rock geochemistry on Late Paleozoic intrusions in the Xingxingxia region near the Xinjiang‐Gansu provincial boundary, western China, aiming to constrain the Late Paleozoic tectonic framework of the Xingxingxia region and the final closure time of South Tianshan Ocean in the East Tianshan. The Xingxingxia area is located in the east part of the Tianshan orogen, and adjacent to the north of the Tarim Basin. The Late Paleozoic magma activities in the Xingxingxia region can be mainly divided into three stages. The first stage includes intrusive magma activities under a collision setting between Late Ordovician to the Late Devonian. The second stage is intrusive magma activities under a subduction setting during (304±3)–(278±3) Ma, and the third stage involves intrusive magma activities under a collision and post‐collision setting during (268±5)–(259.9±2.6) Ma. The final suture zone of South Tianshan Ocean should be between the Central Tianshan Block and South Tianshan accretionary complex. Based on previous work, both the first stage magma activities (i.e., intrusive magmatic activities between the Late Ordovician to Late Devonian) and the Hongliuhe ophiolitic complex indicate a close event between Central Tianshan Block and South Tianshan Accretionary Complex. The 304±3 Ma dioritic metamorphic gneiss of the XingXingxia complex and the 278±3 Ma diorite are all island arc calc‐alkaline rocks, the 289±3 Ma gabbro is island arc tholeiitic gabbro formed by magma from metasomatic enrichment mantle. All these results indicate that the second stage of magmatic activities is under a subduction setting. The third stage magma activities i.e. the granitic magma activities of (268±5)–(259.9±2.6) Ma occurred at a transitional setting from compressional to post‐collision extensional tectonic setting. Thus, around (268±5)–(260±3) Ma, the final closure of the South Tianshan Ocean occurred and the Tianshan orogen shifted into the intracontinental evolution stage. During and after the closure process, a wide range of metamorphism and large dextral strike‐slip faults developed.
Comparative isotopic natural history of two native passerines (Troglodytes cobbi and Cinclodes antarcticus) and the invasive rats (Rattus norvegicus) that extirpate them
Authors: Tabak Michael A. , Anderson Orea R. J. , Robb Gillian , Poncet Sally , Passfield Ken , Martinez Melissa Gaste , Martinez Del Rio Carlos 
Published: April 2016

AbstractWhile several studies have shown that invasive rats can have negative effects on island birds through predation (both direct predation and nest predation), other mechanisms for the effects of invasives on island biota have been given less attention. Here, we explore another potential mechanism by which invasive rats can affect native island birds: the competitive use of common resources. We used stable isotope analyses to estimate the fraction of marine and terrestrial sources incorporated into the tissues of two species of passerines (Troglodytes cobbi, Troglodytidae; and Cinclodes antarcticus, Furnariidae) and Norway rats (Rattus norvegicus, Muridae) in the Falkland Islands. These two passerines are absent on islands where rats are present. We found significant incorporation of marine resources in the three species, with the highest incorporation in tissues of T. cobbi. This species appears to be one of the passerines most reliant on marine sources and the most marine member of the family Troglodytidae. We also used the results of these isotopic analyses to estimate the isotopic niche breadth of each of these species and the isotopic niche overlap among them. Rattus norvegicus had a large isotopic niche that overlapped broadly with those of the two passerine species. We propose that different ways of both depicting and estimating isotopic niche widths are complementary rather than alternative. Our results are consistent with the notion that invasive rats might have an impact on these two species of Falkland Island passerines by using common resources but do not rule out the possibility that part of their effect is through direct predation.
Use of home range behaviour to assess establishment in translocated giraffes
Authors: Flanagan Shea E. , Brown Michael B. , Fennessy Julian , Bolger Douglas T. 
Published: April 2016

AbstractConservation translocation is a management technique employed to introduce, re‐introduce or reinforce wild animal and plant populations. Giraffe translocations are being conducted throughout Africa, but the lack of effective post‐translocation monitoring limits our ability to assess translocation outcomes. One potential indicator of translocation success is the establishment of characteristic movement and home range behaviour in the new location. We analysed the post‐translocation movement patterns of six Global Positioning System‐collared Angolan giraffes (Giraffa camelopardalis angolensis) in three regions of Namibia. We estimated home range size with minimum convex polygon (MCP) and adaptive local convex hull estimators, and assessed home range behaviour with the localizing tendency model and a home range Monte Carlo bootstrap analysis. Four of the six giraffes appeared to establish home ranges, indicating short‐term translocation success. The other two giraffes exhibited long‐distance linear movements throughout the observation period, suggesting they did not establish home ranges. Home range sizes varied greatly among regions. Our results suggest monitoring translocated animals for the establishment of characteristic movement behaviour could be a useful early indicator of translocation success.
Effects of Variety Support on Exercise‐Related Well‐Being
Authors: Sylvester Benjamin D. , Lubans David R. , Eather Narelle , Standage Martyn , Wolf Svenja A. , McEwan Desmond , Ruissen Geralyn R. , Kaulius Megan , Crocker Peter R.E. , Beauchamp Mark R. 
Published: April 2016

BackgroundThe purpose of this study was to experimentally examine the extent to which variety support in a resistance exercise program influences exercise‐related well‐being among inactive adults.MethodsA sample of 121 inactive university students were randomly assigned and participated in either a high or low variety support 6‐week exercise program. Measures of exercise‐related perceived variety, positive affect, negative affect, and subjective vitality were completed at baseline, after 3 weeks, and after 6 weeks (i.e. post‐test).ResultsThrough use of structural equation modelling, the results showed that for those who completed measures at post‐test (i.e. n = 55), and for all participants who received variety support (i.e. a modified intention‐to‐treat analysis; N = 121), exercise‐related variety support indirectly explained higher levels of exercise‐related positive affect, and subjective vitality, and lower levels of negative affect, through the mediating role of perceived variety.ConclusionsThe provision of variety support in a resistance exercise program influences exercise‐related well‐being through perceptions of variety. Results are discussed in relation to the potential utility of providing variety support to promote exercise‐related well‐being in people who are physically inactive.
How we manage patients with heparin induced thrombocytopenia
Authors: Scully Marie , Gates Carolyn , Neave Lucy 
Published: April 2016

SummaryHeparin induced thrombocytopenia (HIT) remains a rare, but significant, condition related to mortality and morbidity. The incidence has decreased with reduced use of unfractionated heparin, with the exception of cardiac surgery. Due to the high risk of thrombosis, a switch to a non‐heparin anticoagulant is required, until platelet counts normalize. Within the acute setting, argatroban, fondaparinux and direct acting oral anticoagulants (DOACS) are therapeutic options. In patients with HIT‐associated thrombosis or who require long‐term anticoagulation, warfarin remains the preference, but DOACs are attractive alternatives.
MAP2 Splicing is Altered in Huntington's Disease
Authors: Cabrera Jorge Rubén , Lucas José J. 
Published: April 2016

AbstractDendritic alteration of striatal medium spiny neurons is one of the earliest morphological abnormalities in Huntington's disease (HD). The main microtubule‐associated protein in dendrites is MAP2. The low‐molecular weight isoforms of MAP2 (LMW‐MAP2) are the juvenile forms resulting from exclusion of the sequence encoded by exons E7‐E9 and are downregulated after the early stages of neuronal development when E7‐E9 exon‐including high‐molecular weight isoforms (HMW‐MAP2) are favored. Splicing alteration has recently been proposed to contribute to HD in view of two pathogenic missplicing events resulting in a highly toxic N‐terminal version of mutant huntingtin and in a detrimental imbalance in MAP Tau isoforms with three or four tubulin‐binding repeats. Both splicing events are postulated targets of the SR splicing factor SRSF6 which has recently been reported to be dramatically altered in HD. SR proteins often regulate functionally related sets of genes and SRSF6 targets are enriched in genes involved in brain organogenesis including several actin‐and tubulin‐binding proteins. Here we hypothesized that MAP2 might be target of SRSF6 and altered in HD. By SRSF6 knockdown in neuroblastoma cells, we demonstrate that splicing of MAP2 E7‐E9 exons is affected by SRSF6. We then show a disbalance in LMW and HMW MAP2 mRNA isoforms in HD striatum in favor of the juvenile LMW forms together with a decrease in total MAP2 mRNA. This is accompanied by a global decrease in total MAP2 protein due to almost total disappearance of HMW‐MAP2 isoforms with preservation of LMW‐MAP2 isoforms. Accordingly, the predominant dendritic MAP2 staining in striatal neuropil of control subjects is absent in HD cases. In these, MAP2‐immunoreactivity is faint and restricted to neuronal cell bodies often showing a sharp boundary at the base of dendrites. Together, our results highlight the importance of splicing alteration in HD and suggest that MAP2 alteration contributes to dendritic atrophy.
Renal allograft thrombosis after living donor transplantation: risk factors and obstacles to retransplantation
Authors: Adler Joel T. , Markmann James F. , Yeh Heidi 
Published: April 2016

AbstractIntroductionEarly allograft thrombosis is a devastating complication that often leads to graft loss after living donor kidney transplantation. In addition to the psychological effects on donor and recipient, it could make future kidney matches challenging due to sensitization.Patients and MethodsThe Scientific Registry of Transplant Recipients (SRTR) was queried for adult patients undergoing living donor renal transplantation from 2001 to 2010. Sensitization was defined as a panel reactive antibody of ≥50%. Early allograft thrombosis included events within 30 d of transplantation.ResultsIn multivariable logistic regression, recipient female gender (odds ratio [OR] 2.24, p < 0.001) and right kidneys (OR 1.46, p < 0.001) were associated with increased risk of thrombosis, while increasing recipient age per 10 yr (OR 0.62, p < 0.001) and recipient Asian race/ethnicity (OR 0.34, p = 0.02) were protective. In a time‐varying Cox model examining factors affecting the likelihood of retransplantation, the chance of retransplantation was 37% lower (p = 0.01) once patients became sensitized. The median time to sensitization after transplantation was 288 d.ConclusionsEven with relatively brief exposure to foreign antigen, sensitization occurs and delays retransplantation for recipients of living donor kidneys with early allograft thrombosis.