bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analyst Characteristics and the Level of Critical Perception of Goodwill Accounting
Authors: Saastamoinen Jani , Ojala Hannu , Pajunen Kati , Troberg Pontus 
Published: December 2017

AbstractWhile inputs used in analysts’ valuation models have been documented (Brown et al. 2015), it has not been studied how analysts’ personal characteristics are associated with their level of critical perception regarding agency conflict manifested in published financial statements. This is important because analysts are, to some extent, substitutes for industry‐specialised auditors in monitoring financial reporting (e.g., Sun and Liu 2011). To address this shortcoming, we investigate analysts’ level of critical perception concerning current goodwill accounting standards, which provide significant reporting latitude. We use data from a survey of Nordic financial analysts and examine this data with statistical methods, including factor analysis and structural equation modelling. We find two latent constructs, one which reflects a critical attitude to the current goodwill accounting standards and one which reflects an uncritical attitude to the current standards. Our structural equation model suggests that having a background in auditing, as well as general experience and exposure to different industries, is associated with a higher degree of critical perception of current standards. In contrast, having a basic (low) level of formal business (accounting) education is associated with a more uncritical perception than having a high level of education.
Reforms to the Market for Audit and Assurance Services in the Period after the Global Financial Crisis: Evidence from the UK
Authors: Kend Michael , Basioudis IIias 
Published: December 2017

AbstractThe global financial crisis (GFC) had little effect on audit practices in Australia, as the country was largely sheltered from the GFC. The UK and Europe, which had experienced significant reforms to audit, were not sheltered from the GFC and regulators and law makers were pressured to take further action. The key UK and European audit reforms included the expanded auditors' report, disclosures on materiality thresholds, restrictions on non‐audit services, more powers for audit committees and mandatory firm rotation by auditors. The aim of this exploratory research study is to obtain the views of relevant stakeholders in relation to the benefits and costs of the recent UK audit reforms and the new EU Audit Directive (July 2016), and via a synthesis of these results and a review of the relevant Australian accounting literature, consider whether there is scope for Australia to adopt similar reforms to audit services. The study finds that there are significant reforms to auditing that have benefited the UK audit profession, and an open debate in Australia needs to be considered regarding the need for similar reforms. The study suggests a need for a proactive approach to audit reform and this lends support to recent findings from Australian accounting research studies.
School readiness in children with special educational needs and disabilities: Psychometric findings from a new screening tool, the Brief Early Skills, and Support Index
Authors: Hughes Claire , Foley Sarah , White Naomi , Devine Rory T. 
Published: December 2017

BackgroundThere is an urgent need to accelerate the detection of special educational needs and disabilities (SEND). A recent brief questionnaire designed for teachers and nursery staff, the Brief Early Skills and Support Index (BESSI), shows promising psychometric properties (Hughes, Daly, Foley, White, & Devine, . British Journal of Educational Psychology, 85(3), 332–356.), but has yet to be evaluated as a tool for detecting children who may have SEND.AimsAddressing this gap, this study aimed to assess whether BESSI scores (i) show measurement invariance across SEND status; (ii) show unique associations with SEND status; and (iii) are sensitive and specific to SEND status.SampleEighty‐four teachers and nursery staff completed BESSI ratings for 2106 British children aged 2.5–5.5 years (48.9% male, 20% ethnic minority, 9.3% with a statement of SEND).MethodWe applied multilevel confirmatory factor analyses, regression analyses, and ROC analyses to examine each of the study questions, using the BESSI subscales (Behavioural Adjustment, Language and Cognition, Daily Living Skills, and Family Support) as dependent variables.ResultsThe four BESSI subscales were reliable and showed measurement invariance across SEND status. Over and above effects of age, gender, family income, ethnicity, and family size, SEND status predicted substantial unique variance in BESSI scores. ROC analyses showed that in detecting children identified as having SEND, a cut‐off score of 8.50 on the BESSI total score produced good levels of sensitivity and specificity; gender‐specific analyses indicated a lower cut‐off score of 6.50 for girls.ConclusionThe BESSI appears to be a useful tool in screening children for more detailed assessment of SEND.
Environmental and resource economics: A Canadian retrospective
Authors: Copeland Brian R. , Taylor M. Scott 
Published: December 2017

AbstractThe paper reviews research contributions to environmental and resource economics by scholars in Canada. We focus mainly on work from the past 25 years but also highlight earlier pathbreaking work. We begin by looking at broad trends in research both internationally and within Canada. We then review Canadian contributions to various topics in the field. Canadians have played a leading role in the development of the field, especially in resource economics, international environmental economics and the valuation of environmental amenities.
High energy conversion efficiency in Mn‐modified Ba0.9Ca0.1Ti0.93Zr0.07O3 lead‐free energy harvester
Authors: Yan Xiaodong , Zheng Mupeng , Hou Yudong , Zhu Mankang , Yan Hui 
Published: December 2017

AbstractExtracting energy from environment vibration by piezoelectric effect to power wireless sensor nodes has been an attractive field of research, and the key challenge is to design environmentally friendly piezoelectric materials with high power density. In order to alleviate this issue, lead‐free Mn‐modified Ba0.9Ca0.1Ti0.93Zr0.07O3 (BCTZ) ceramics were prepared, and the energy harvesting characteristics were optimized by addition of Mn ions. The results showed that the construction of R‐O‐T phase boundary and uniform dense microstructure boost the high energy harvesting characteristics at x = 0.1 specimen. In the mode of the cantilever‐type energy harvester, a high power density of 1.2 μW/mm3 and efficiency of energy conversion of 7% were obtained at x = 0.1 specimen under an acceleration of 1.0 g. In addition, the BCTZ energy harvester possesses outstanding and stable performance after a 106 cycles, as well as strong toughness against severe vibration environments.
Association between dopamine and somatostatin receptor expression and pharmacological response to somatostatin analogues in acromegaly
Authors: Venegas‐Moreno Eva , Vazquez‐Borrego Mari C. , Dios Elena , Gros‐Herguido Noelia , Flores‐Martinez Alvaro , Rivero‐Cortés Esther , Madrazo‐Atutxa Ainara , Japón Miguel A. , Luque Raúl M. , Castaño Justo P. , Cano David A. , Soto‐Moreno Alfonso 
Published: December 2017

AbstractAcromegaly is a hormonal disorder resulting from excessive growth hormone (GH) secretion frequently produced by pituitary adenomas and consequent increase in insulin‐like growth factor 1 (IGF‐I). Elevated GH and IGF‐I levels result in a wide range of somatic, cardiovascular, endocrine, metabolic and gastrointestinal morbidities. Somatostatin analogues (SSAs) form the basis of medical therapy for acromegaly and are currently used as first‐line treatment or as second‐line therapy in patients undergoing unsuccessful surgery. However, a considerable percentage of patients do not respond to SSAs treatment. Somatostatin receptors (SSTR1‐5) and dopamine receptors (DRD1‐5) subtypes play critical roles in the regulation of hormone secretion. These receptors are considered important pharmacological targets to inhibit hormone oversecretion. It has been proposed that decreased expression of SSTRs may be associated with poor response to SSAs. Here, we systematically examine SSTRs and DRDs expression in human somatotroph adenomas by quantitative PCR. We observed an association between the response to SSAs treatment and DRD4, DRD5, SSTR1 and SSTR2 expression. We also examined SSTR expression by immunohistochemistry and found that the immunohistochemical detection of SSTR2 in particular might be a good predictor of response to SSAs.
Individual Determinants for the Selection of Group Coordinators in the European Parliament
Authors: Daniel William T. , Thierse Stefan 
Published: December 2017

AbstractGroup coordinators are part of a highly influential circle of members of the European Parliament (MEPs). However, there is only scant knowledge about the powers and purpose of this position. This article draws upon theories of legislative organization and committee assignments to assess the question: What individual qualities determine the selection of group coordinators? Using a novel dataset of all MEPs elected to the 8th session of the European Parliament (EP), we consider various aspects of MEP professional background, experience in the chamber and interest group ties as potential predictors of this selection. Our findings indicate the particularly strong effect of incumbency in the committee system, as well as professional background for selection. Ultimately, the results bear relevance to the legislative organization of the EP as a legislature with both strong committees and strong parties.
Exploring nurses’ recognition of delirium in the elderly by using Q‐methodology
Authors: Jeong Eunhye , Chang Sung Ok 
Published: December 2017

AbstractAimDespite its high prevalence and seriousness, delirium has been underrecognized by nurses. One reason is that the original characteristics of delirium are relatively unspecific and phenomenologically diverse, which makes a nurse's subjective decision more important in delirium detection. This study aims to identify the experiences, practices, and viewpoints of nurses in recognizing delirium in the elderly.MethodsIn this study, Q‐methodology, which is a method for analyzing subjectivity, was used. Following the steps of Q‐methodology, 32 nurses with experiences in caring for the delirious elderly sorted 34 Q‐statements into the shape of a normal distribution. A centroid factor analysis and varimax rotation using the PQMethod program were conducted.ResultsThis study revealed four factors regarding nurses toward delirium recognition in the elderly. They were: Factor I, prediction from the integrated signs; Factor II, visible symptom‐centered detection; Factor III, the detection of abnormal changes based on concentrated observation; and Factor IV, identification by relying on the diagnostic data.ConclusionThe result of the study can help to understand elderly delirium detection more practically from a nurse's point of view. It is expected to be used as a basis for a practical and accessible delirium education for nurses that reflects nurses’ subjective viewpoints.
The effect of establishing pre‐angiography thresholds on contrast utilization
Authors: Jia Kelly Q. , Blais Danielle , Porter Kyle , Boudoulas Konstantinos D. , Lilly Scott 
Published: December 2017

IntroductionContrast induced nephropathy is linked to contrast utilization and strategies for minimizing renal injury are incorporated into many laboratories that perform coronary angiography. Contrast limits have been described, below which there is minimal incremental increase in the risk of renal injury. Whether a priori acknowledgement of these limits as part of a contrast “Time‐Out” reduces contrast utilization has not been established. In this study, we investigate the effect of verbalizing pre‐angiography and ½ time contrast thresholds on contrast utilization and associated clinical outcomes.MethodsWe retrospectively reviewed 5265 cases of coronary angiography (984 with contrast thresholds defined pre‐procedure compared to 4281 without pre‐defined contrast thresholds). There were two primary endpoints: (1) proportion of procedures that utilized an amount of contrast ≤ threshold, and (2) median difference between amount of contrast utilized and the contrast threshold. Secondary outcomes incorporated indices of renal function, and included changes in serum creatinine levels, eGFR, and CKD stage.ResultsCompared to pre‐“Time‐Out” group, the post‐“Time‐Out” group had a higher proportion of procedures with contrast ≤ stated contrast threshold (88% vs 84%, P < 0.002), and a lower amount of total contrast volume (88 mL [IQR 60‐136] versus 78 mL [IQR 53‐119]). The post‐“Time‐Out” group also had a lower incidence of any increase in post‐procedure serum creatinine (45% vs 36%; P = 0.04), and a larger median decrease of pre‐ to post‐procedure eGFR (P = 0.04).ConclusionAcknowledgement of contrast threshold as part of a contrast “Time‐Out” is associated with reduced overall contrast utilization, and likely minimizes risks of contrast‐induced nephropathy.
Prototypical supervisors shape lay‐off victims’ experiences of top management justice and organizational support
Authors: Lipponen Jukka , Steffens Niklas K. , Holtz Brian C. 
Published: December 2017

Job loss is a pervasive experience affecting millions of workers around the globe annually. To investigate lay‐offs from the perspective of those who are affected, we conducted a lagged study examining lay‐off victims’ experiences of supervisory justice, top management justice, and organizational support. We test the hypotheses that the relationships between supervisory justice and lay‐off victims’ subsequent experiences of top management justice as well as organizational support are moderated by supervisors’ prototypicality of their team. Results from our study conducted during lay‐off process indicated that supervisory justice had a positive lagged impact on lay‐off victims’ unfolding experiences of both (1) top management justice and (2) organizational support for supervisors who were viewed as highly (but not lowly) prototypical of the team that both supervisors and subordinates were part of. Our study identifies a theoretically grounded moderator that may account for the presence (or absence) of cross‐foci effects found in previous multifoci justice studies. Moreover, our results shed light on the development of justice perceptions by demonstrating the impact of lower‐level supervisors in translating subordinates’ perceptions of justice of the supervisor to that of the top management. Findings suggest that supervisors have an important role to play in managing (for better or worse) the potentially harmful consequences associated with organizational redundancies.Practitioner points

Prototypical supervisors are ‘gatekeepers’ who are able to influence their subordinates’ relationship with the organization and its management.

Involving supervisors in critical events such as lay‐offs may be important to effectively manage employees’ concerns.

It may not be well advised to overly centralize responsibility for communicating information regarding lay‐offs under human resource departments.
Dark side of climate change: species‐specific responses and first indications of disruption in spring altitudinal migration in myotis bats
Authors: Adams R. A. 
Published: December 2017

AbstractIn the Rocky Mountain region of North America, climate change is occurring at an accelerated rate and its effects are already changing population and community organization. Although some data have been gathered on changes in latitudinal migration patterns of animals, almost nothing is known about altitudinal migrations and climate change. Myotis bats of the Rocky Mountains provide a good model for understanding these patterns because they undergo significant seasonal altitudinal movements between high‐ and low‐elevation. In order to test if climate change is affecting spring down‐slope migrations of myotis species, I compared May and June capture data gathered over the last 21 years from 31 survey sites located between 1650 m a.s.l. and 2250 m a.s.l. on the eastern slopes of the Rocky Mountains, Colorado. Although three of the Myotis species maintained stable or slightly increasing capture numbers, indicating typical down‐slope spring migrations, two species showed significant declines in spring captures at lower elevations. When climate data for May and June were tested against capture data, the apparent causative factors for these declines differed between species. Declines in the capture of fringed myotis did not closely track annual patterns of mean June temperatures across years. Instead a steady decline occurred regardless of yearly variation in temperatures. However, declining captures of long‐legged myotis showed clear synchrony with variations in mean June temperatures wherein more captures occurred in years having cooler temperatures, and notably fewer captures in years having warmer June temperatures. In addition, zero captures of long‐legged myotis occurred in five of the last six years when mean June temperatures have shown an average increase in 1.8°C over previous years. These data indicate species‐specific responses to climate warming for bats in the Colorado Rocky Mountains and that loss of spring down‐slope migrations from hibernacula may be how some species mitigate climate warming effects.
A Usage‐Based Approach to Preposition Placement in English as a Second Language
Authors: Jach Daniel 
Published: December 2017

AbstractThis study examined the acquisition of preposition placement in English as a second language from a usage‐based perspective. German and Chinese learners of English and English native speakers rated the acceptability of English obliquewhrelative clauses in a magnitude estimation task. Results indicated that acceptability depended on interactions among preposition fronting and stranding, participant group, participants’ first language, and their English proficiency. Most importantly, while stranding was more acceptable than fronting across learner groups, fronting was more acceptable to German than to Chinese learners of English. In line with the usage‐based approach, input frequency and crosslinguistic similarity appeared to have a significant influence on the acquisition of preposition fronting and stranding in English. These findings are discussed in light of prior usage‐based studies pointing to the role of input frequency and similarity in language acquisition as well as in light of recent research on construction learning across languages.
Toxoplasma gondii promotes changes in VIPergic submucosal neurons, mucosal intraepithelial lymphocytes, and goblet cells during acute infection in the ileum of rats
Authors: Schneider L. C. L. , do Nascimento J. C. P. , Trevizan A. R. , Góis M. B. , Borges S. C. , Beraldi E. J. , Garcia J. L. , Sant'Ana D. M. G. , Buttow N. C. 
Published: December 2017

AbstractBackgroundThe intestinal mucosa plays an important role in the mechanical barrier against pathogens. During Toxoplasma gondii infection, however, the parasites invade the epithelial cells of the small intestine and initiate a local immune response. In the submucosal plexus, this response promotes an imbalance of neurotransmitters and induces neuroplasticity, which can change the integrity of the epithelium and its secretory function. This study evaluated the submucosal neurons throughout acute T. gondii infection and the relationship between possible alterations and the epithelial and immune defense cells of the mucosa.MethodsForty Wistar rats were randomly assigned to 8 groups (n = 5): 1 control group, uninfected, and 7 groups infected with an inoculation of 5000 sporulated T. gondii oocysts (ME‐49 strain, genotype II). Segments of the ileum were collected for standard histological processing, histochemical techniques, and immunofluorescence.Key ResultsThe infection caused progressive neuronal loss in the submucosal general population and changed the proportion of VIPergic neurons throughout the infection periods. These changes may be related to the observed reduction in goblet cells that secret sialomucins and increase in intraepithelial lymphocytes after 24 hours, and the increase in immune cells in the lamina propria after 10 days of infection. The submucosa also presented fibrogenesis, characterizing injury and tissue repair.Conclusions and InferencesThe acute T. gondii infection in the ileum of rats changes the proportion of VIPergic neurons and the epithelial cells, which can compromise the mucosal defense during infection.
Concordance between Lactose Quick Test, hydrogen‐methane breath test and genotyping for the diagnosis of lactose malabsorption in children
Authors: Rojo C. , Jaime F. , Azócar L. , Hernández C. , Villagrán A. , Miquel J. F. , Arancibia G. 
Published: December 2017

AbstractBackgroundLactose intolerance is a frequent condition in certain populations. Different methods for diagnosis exist. There is scarce literature regarding Lactose Quick Test (LQT) and concordance with other methods for lactose intolerance diagnosis in children.MethodsProspectively, we included children who underwent gastroduodenoscopy for evaluation of abdominal pain. We obtained a duodenal sample for LQT and blood sample for genetic test to evaluate LCT C>T‐13910 variant. Later, patients underwent breath test with lactose, to evaluate malabsorption. We evaluated the concordance between the three different tests.Key ResultsWe included 46 patients, 56.5% women. Mean age was 13.2 years (range 9‐18 years). 66.6% of patients had lactose malabsorption according to breath test; 64.4% were homozygous CC; and 91.3% had hypolactasia (mild or severe) according to LQT. None of the patients with normolactasia had altered breath test. Genetic test had a substantial agreement (k = 0.675) with breath test and fair agreement (k = 0.301) with LQT. LQT had fair agreement (k = 0.348) with breath test.Conclusions & InferencesGenetic test had better concordance with breath test than LQT to diagnose lactose malabsorption, however, none of the patients with normal LQT had lactose malabsorption. In patients who undergo gastroduodenoscopy to study abdominal pain, it seems reasonable to perform LQT, and, in those with hypolactasia, to perform breath test.
Paying people to lose weight: the effectiveness of financial incentives provided by health insurers for the prevention and management of overweight and obesity – a systematic review
Authors: Ananthapavan J. , Peterson A. , Sacks G. 
Published: December 2017

SummaryCurbing the obesity epidemic is likely to require a suite of interventions targeting the obesogenic environment as well as individual behaviour. Evidence suggests that the effectiveness of behaviour modification programmes can be enhanced by financial incentives that immediately reward weight loss behaviour. This systematic review investigated the effectiveness of incentives with a focus on assessing the relative effectiveness of incentives that target different behaviours as well as factors of importance when implementing these programmes in real‐world settings (health insurer settings). A narrative review of the academic and grey literature including a variety of study designs was undertaken. Twenty studies met inclusion criteria and were assessed using the Effective Public Health Practice Project Quality Assessment Tool for Quantitative Studies. Results suggest that incentivizing weight loss is effective in the short term while the incentives are in place. There are various incentive designs, and although the relative effectiveness of each of these on weight loss is not clear, it appears that positive incentives increase the uptake into programmes and may reduce dropouts. As with other weight loss initiatives, there is a need to explore ways to maintain weight loss in the longer term – incentives for weight maintenance could play a role.