bluuebunny/crossref_metadata_2025_split huggingface dataset:
Allocating the Rights in Intellectual Property in Australian Universities: An Overview of Current Practices
Authors: Monotti Ann L 
Published: January 2018

“Universities occupy a central position in a national innovation system” and the benefits of their research extend to having better educated students, developing a body of knowledge and effective transfer of that knowledge to users. This knowledge may generate intellectual property with, not only educational and research value for the university itself, but also commercial or applied potential.Australian universities recognise the need to protect, allocate and exploit these intellectual property rights and have policies or statutes that govern the management of their intellectual property resources. They face at least three challenges in the process. The first is to formulate a policy that clarifies ownership and limits misunderstandings between the originators of intellectual property and the university Establishing the appropriate mix of rights is fundamental to the success of their intellectual property management programs and their reputation. If they claim too much, the originators may produce an inferior product or seek employment or studies elsewhere. If they are too generous and considerate of originators’ rights, they may fail to provide adequate protection for both university interests and those of the wider community.
Defence of the Indefensible? Reassessing the Constitutional Validity of Military Service Tribunals in Australia
Authors: Mitchell Andrew D , Voon Tania 
Published: January 2018

Soldiers must be treated in the first instance with humanity but kept under control by means of iron discipline.In the past fifty years the High Court of Australia has scrutinised the constitutional validity of military service tribunals on several occasions. Each time, the validity of service tribunals to conduct trials and impose punishment in relation to the particular offence has been upheld on the basis that it derives from a proper exercise by the legislature of its power under s 51(vi) of the Constitution. On no occasion has this been considered by the Court as a whole to involve a breach of the separation of powers doctrine. However, while it is generally accepted that service tribunals exercise what would ordinarily be seen as falling within the definition of “judicial power”, there has been no unifying and satisfactory explanation as to why this does not breach the separation of powers doctrine.
Does Fair Value Accounting Provide More Useful Financial Statements than Current GAAP for Banks?
Authors: McInnis John M. , Yu Yong , Yust Christopher G. 
Published: January 2018

ABSTRACT
Standard setters contend that fair value accounting yields the most relevant measurement for financial instruments. We examine this claim by comparing the value relevance of banks' financial statements under fair value accounting with that under current GAAP, which is largely based on historical costs. We find that the combined value relevance of book value of equity and income under fair value is less than that under GAAP. We also find that fair value income is less value-relevant than GAAP income because of the inclusion of transitory unrealized gains and losses in fair value income. More surprisingly, we find that book value of equity under fair value is not more value-relevant than under GAAP, due both to divergence between exit value and value-in-use and to measurement error in fair value estimates. Overall, our results suggest that financial statements under fair value accounting provide less relevant information for bank valuation than financial statements under current GAAP.
Multinational Tax Incentives and Offshored U.S. Jobs
Authors: Williams Braden M. 
Published: January 2018

ABSTRACT
This paper examines if, when, and to what extent multinational tax incentives incrementally explain where firms move offshored U.S. jobs. Using jobs data from a Department of Labor program called Trade Adjustment Assistance, I find a significant association between tax incentives and both the likelihood that a foreign country hosts offshored U.S. jobs and the number of U.S. jobs it hosts. This association is stronger when managers have discretion to coordinate cross-border transactions internally and when they do not face political costs imposed by labor unions. Following instances of offshoring, I find some evidence that offshoring firms have lower effective tax rates, but these reductions are concentrated within larger layoffs in which jobs are sent to low-tax countries. These findings are relevant to understanding the real effects and welfare consequences of incentives created by current U.S. tax policy.
JEL Classifications: F23; H26; J63; L14.
Long-Term Impact of Economic Conditions on Auditors' Judgment
Authors: He Xianjie , Kothari S. P. , Xiao Tusheng , Zuo Luo 
Published: January 2018

ABSTRACT
We find that economic conditions at the time an auditor enters the labor market have a long-term impact on her judgment and decision making. Specifically, engagement partners who started their career during economic downturns issue audit adjustments more frequently. For the subsample of company-years with no audit adjustments, downturn auditors are more likely to issue a modified audit opinion. In addition, companies audited by downturn auditors are less likely to violate financial reporting and disclosure regulations. Together, our findings suggest that the early career stage is a critical formative period for auditors.
JEL Classifications: J24; M42.
Magnitude and Pattern of Placebo Response in Clinical Trials of Oral Antihyperglycemic Agents: Data From the U.S. Food and Drug Administration, 1999–2015
Authors: Khan Arif , Fahl Mar Kaysee , Schilling Joshua , Brown Walter A. 
Published: January 2018

OBJECTIVETo evaluate the magnitude of placebo response and treatment response patterns in clinical trials of investigational oral antihyperglycemics over time.RESEARCH DESIGN AND METHODSWe examined the U.S. Food and Drug Administration medical and statistical reviews for 19 oral antihyperglycemic agents (23,438 patients, 50 trials, and 96 treatment arms) approved between 1999 and 2015. Placebo and medication treatment response (HbA1c reduction) and effect sizes were examined over time (year of approval). Exclusively placebo-controlled and augmented/adjunctive placebo-controlled trials were analyzed separately, and differences were compared. Potential effects of trial and patient characteristics were explored.RESULTSIn more recent trials, augmented placebo-controlled arms reduced HbA1c by 0.2% on average and more frequently lowered HbA1c from baseline compared with exclusively placebo-controlled arms (63 vs. 18%; χ2 = 9.93; P = 0.002). In exclusively placebo-controlled trials, placebo response increased significantly over time (β = 0.035; R2 = 0.31; P = 0.0013), reaching ∼0% average change in HbA1c, whereas drug response also increased significantly (β = 0.017; R2 = 0.076; P = 0.0498). In augmented placebo-controlled trials, placebo response (β = 0.33; R2 = 0.407; P &lt; 0.001) showed the same pattern, whereas the growth in drug response was not significant (R2 = 0.031; P = 0.207). Placebo response in both groups increased by 0.5% HbA1c reduction over time, whereas effect sizes remained stable with high success rates (100%; 96 out of 96). Drug response and effect size were not significantly predicted by patient or trial characteristics, but follow-up analysis suggested an inverse relationship of placebo baseline HbA1c with placebo response.CONCLUSIONSRemarkably, placebo-treated patients with diabetes commonly experienced reduction in HbA1c, more markedly in augmented compared with exclusively placebo-controlled treatment arms. Placebo response increased significantly over time without impacting efficacy outcomes. Nonpharmacologic effects measured in the placebo response appear stronger when used with active medication than when implemented in isolation and may be related to the level of HbA1c at baseline.
Estudo de Caso da comunidade afrodescendente do município de Piracanjuba / Goiás - Brasil: Capitalismo, globalização e tradições culturais.
Authors: Perdomo Villamil Iván Mauricio 
Published: January 2018

Resumo O principal objetivo desta proposta é desenvolver um processo de pesquisa com famílias Afrodescendentes do município de Piracanjuba / Goiás - Brasil, focando a análise sobre os impactos das políticas neoliberais associadas com o avanço da globalização em relação às práticas culturais da comunidade no atual contexto de permanente, urbanização, industrialização e tecnologização da sociedade. Entende-se que as configurações das realidades do mundo a partir da globalização, e os elementos e transformações geradas a partir deste fenômeno enfrenta as comunidades afrodescendentes a dificuldades e desafios das diversas ordens (política, econômica, social, cultural, ambiental, etc.). Esta proposta coloca-se na perspectiva de Investigação-Ação- Participativa (I.A.P.), porque além de sua flexibilidade e variedade técnica e metodológica, envolve a comunidade a participar ativamente no exercício de pesquisa, permitindo assim contribuir para o reforço do tecido social e empoderamento político, enfatizando na importância de preservar, valorizar e reconhecer a cultura Afrodescendente na região, diante os interesses econômicos e políticos do grande capital.
Scrotal swelling as the presenting feature of antenatal intestinal perforation with meconium pseudocyst: a case report
Authors: Garland Rebecca , Kumar Yadlapalli , Thorogood Simon , Munyard Paul 
Published: January 2018

Background:
Scrotal swelling in the neonatal period is a common finding with a range of underlying causative processes, ranging from the benign to surgical emergencies. This case highlights some of the diagnostic difficulties in an unusual clinical presentation.

Case Presentation:
We describe a case of antenatal intestinal perforation presenting as scrotal swelling in a newborn of 35 weeks gestation. Antenatal ultrasound scans had not raised suspicion and there was no abdominal distension apparent in the immediate neonatal period. Clinical impression was initially of testicular torsion prior to radiological assessment, which demonstrated pneumoscrotum and free peritoneal gas requiring urgent surgery.

Conclusion:
It is important to consider intra-abdominal pathology in association with a patent processus vaginalis as a cause for scrotal swelling in the newborn, in addition to urological causes. Following surgical management, it is important to exclude cystic fibrosis as an underlying cause for meconium ileus.
Entre o passado, o presente e o futuro: subsídios para a comunicação organizacional no embate entre inovação, história e memória
Authors: Cogo Rodrigo Silveira , Nassar Paulo 
Published: January 2018

O artigo busca analisar os estudos de memória e seus efeitos para a comunicação organizacional. A ideia de uma histporia ambígua e mutável e as mudanças no conceito de tempo incorporam novos temas para as narrativas, trazendo para este campo a dimensão do simbólico e evidenciando que uma organização voltada somente para a produtividade desqualifica e empobrece as experiências de seus membros. Os comunicadores precisam atentar para essas transversalidades temáticas.
Rádio e política: a produção de sentido nos discursos radiofônicos de Juan Domingo Perón no Primeiro Peronismo (1946-1955)
Authors: Chagas Luãn José Vaz , Fernandes Márcio 
Published: January 2018

O artigo apresenta um estudo sobre o momento de difusão do rádio e o papel de massificar discursos, notas, notícias, reportagens e nomes políticos. Historicamente posto como um meio de fácil acesso, a “capelinha”, como era chamada ainda nos anos 1920, foi uma ferramenta poderosa para a construção da imagem de políticos e fatos, ganhar eleições e ser uma estratégia para a governabilidade. Com base nos conceitos de produção de sentido de Eliseo Verón (1980), o trabalho faz uma análise semiótica de discursos que eram transmitidos em cadeias radiofônicas durante o Primeiro Peronismo de Juan Domingo Perón, na Argentina. A referência para análise de um dos pioneiros na utilização do meio são quatro áudios capitais veiculados em cadeia nacional entre 1946 e 1955. Assim, utiliza o modelo metodológico de análise semiótica e discute as formas estratégicas da presença política no rádio no período de massificação do meio na Argentina.
Construção Principiológico-Normativa de Proteção aos Transgêneros no Mercado de Trabalho
Authors: Americano Nathalia Martins 
Published: January 2018

Considerando-se as diversas dificuldades enfrentadas pelos transgêneros que pleiteiam uma colocação profissional no mercado de trabalho formal, as questões discutidas na esfera da construção principiológica-normativa sugerem alternativas para suplanta-las de forma justa e eficaz. Esse estudo se dará de forma teórica, por meio da análise dos princípios e garantias fundamentais vigentes na atual ordem constitucional e comunidade internacional. Não obstante o mercado laboral seja um ambiente onde se espera a adoção de políticas miscigenadas, a fim de assegurar o tratamento isonômico, o pleno emprego e a efetivação dos demais direitos fundamentais, esse ambiente tem-se mostrado extremamente hostil e excludente, no que tange à inserção dos transgêneros e à permanência da sua atuação. Nesse sentido, percebe-se que a ação do Estado em relação à proteção dos transgêneros perante a sociedade é pouco eficaz, ou quase inexistente, pois permite que o mundo do trabalho ainda trate a sexualidade como um quesito de diferenciação dos trabalhadores, contrariando, nesse aspecto, a supremacia dos princípios constitucionais da dignidade da pessoa humana, da inviolabilidade do direito à vida, da não discriminação, da justiça social, da igualdade, da liberdade, entre outros. Identifica-se, assim, a importância da elaboração e da concretização de legislações e políticas públicas que visam à inserção/manutenção dos trans no mercado de trabalho formal brasileiro, bem como o reconhecimento social dos mesmos.
Impact of China-Pakistan Economic Corridor (CPEC) on Pakistan's trade: Empirical Evidence from Gravity Model
Authors: Chaudhry Imran Sharif , Gulzar Faitma , Ahmad Hafiz Gulfam , Rahman Saeed ur 
Published: January 2018

Purpose: The China-Pakistan Economic Corridor(CPEC) is an enormous project for both economies. There are much potential remunerations for concerning frugalities in trade and industries of both countries. The study was specifically designed to examine the influence of CPEC on fruits export of Pakistan. The bilateral or regional trade was examined through Gravity approach. Data was taken from 2013 to 2015. Since distance plays a vital role in trade, the outcomes of gravity model are estimated with ordinary least square method. Pakistan China Economic Corridor is a mega project for both economies. It will make Pakistan and China, the major economic players in the region and further enhance economic conditions of both countries. Some of the basic determinations of Pak-China economic corridor are to boost business opportunities, efficient transport routes and expanding regional trade. The export target of Pakistan was $ US 20 billion in 2013-2015. As of April 2015, Pakistan exports stand at $ US 6,178 billion. Pakistan’s exports to Asia was amounted to $ US 1,649 billion which was 42 percent of its overall exports and the share of fruit and nuts markets in Pakistan's export was $ US 1,017 billion. The paper analyses the CPEC's impact on exports especially exports from fruit market of Pakistan using Gravity Approach for the evaluation of this bilateral trade. The results show that CPEC reduces the distance and it will be more beneficial for perishable goods trade like fruits.
Efficiency of Microfinance providers in Pakistan: An Empirical Investigation
Authors: Ahmad Rashid , Hussain Altaf , Umer Muhammad , Parveen Kishwar 
Published: January 2018

Purpose: The aim of this study is to assess the efficiency of microfinance institutions in Pakistan using quarterly data from microfinance connect of second quarter of 2006 and second quarter of 2016 for comparison of two different time span. To estimate efficiency of microfinance institutions in Pakistan, the Data Envelopment Analysis are employee. Out of 52 microfinance providers in Pakistan, only 15 microfinance institutions is sample across the industry based on profile of gross loan portfolio of each microfinance provider. to estimate the efficiency of microfinance providers in Pakistan (i.e. constant returns to scale, variable returns to scale and scale efficiency), Malmquist productivity Index and total factor productivity of the microfinance institutions, two input variables(loan amount disbursed, total staff) and output variables (gross loan portfolio and number of active borrowers) are used. The results of the study conclude that MFIs in Pakistan are working below their optimum scales measurements and only one microfinance provider (Khushali Bank) out of 15 in our sample in 2007 and (Thardeep rural support program) in 2016 works on efficient frontier and while others are inefficient. It recommended that the institutions should increase loan amount disbursed and invest resources to the train their staff. Moreover, microfinance providers should expand by increasing number of offices to assist community.
Minor Characters in William Shakespeare's Twelfth Night and A Midsummer Night's Dream
Authors: Baqer Zahraa Adnan 
Published: January 2018

This paper aims at discussing the role of the minor characters in William Shakespeare's Twelfth Night and A Midsummer Night's Dream. The study assumes that without the first group of minor characters, associated with Olivia, the play Twelfth Night would lose much of its humor, and without the second group, associated with Sebastian, the play would fall apart. On the other hand, in Shakespeare's A Midsummer Night's Dream minor characters play important roles, without them, the action dose not ran smoothly, or does not ran at all.
The paper falls into three sections. Section one deals with the role of each minor character in Twelfth Night.
Section two focuses on the minor characters in A Midsummer Night's Dream.
Section three is a conclusion which sums up the findings of the study.
The Use of Verbal Affixes by Iraqi EFL University Learners : Errors Analysis
Authors: Dehham Sabeeha Hamza , Majeed Amjad Jabbar 
Published: January 2018

Affixation is the formation of a new word from an existing word ,root ,or stem ,by the addition of a prefix or suffix or by other means (Jackson,1985:34).The present study is an attempt to identify the errors made by Iraqi EFL learners in the Department of English / College of Basic Education, University of Babylon in using verbal affixes. This study aims at :(1)Presenting a brief and relevant background of verbal affixes, (2) Identifying and classifying the errors made by the fourth year students in the English Department, College of Basic Education/ University of Babylon during the academic year (2016-2017), and (3) Locating the areas of difficulty that Iraqi EFL learners encountered in learning verbal affixes.
Micorrización en Capsicum annuum L. para promoción de crecimiento y bioprotección contra Phytophthora capsici L.
Authors: Reyes Tena Alfredo , Quiñones Aguilar Evangelina Esmeralda , Rincón Enríquez Gabriel , López Pérez Luis 
Published: January 2018

Con el objetivo de evaluar la promoción del crecimiento y la bioprotección de consorcios de hongos micorrízicos arbusculares (HMA) contra Phytophthora capsici (PC) en plantas de chile (Capsicum annuum L.) var. poblano y serrano, en el año 2014 en el IIAF de la UMSNH se realizó un experimento en condiciones de invernadero evaluando siete inóculos de HMA, un control positivo (Rhizophagus intraradices) y un control negativo (sin HMA). A los 56 días después de la inoculación (DDI) de las plantas con los HMA, se registró altura de planta (AP), diámetro del tallo (DT), número de hojas (NH), porcentaje de colonización micorrízica (PCM) y densidad de esporas de HMA. A los 75 DDI, las plantas se infectaron con una suspensión de zoosporas de PC, a los 95 DDI se evaluó el nivel de daño de las plantas mediante una escala cualitativa ordinal de severidad de seis niveles y se registró la biomasa fresca. Los datos se sometieron a análisis de varianza y prueba de Tukey (p≤ 0.05). Se encontraron PCM de hasta 93.3%. En plantas de chile serrano, el consorcio micorrízico Cerro del Metate (CM) registró los mayores valores de AP, DT y NH, mientras que en chile poblano sólo hubo diferencias en AP. Las plantas inoculadas con CM en ambas variedades de chile, presentaron un nivel de severidad de 1 y mayor biomasa fresca aérea (15.4 y 6.95 g) en comparación con plantas no micorrizadas (8.23 g y 2.83 g). Los resultados mostraron que CM promovió el crecimiento y tuvo un efecto bioprotector contra PC.
Persistencia de Dactylis glomerata L. solo y asociado con Lolium perenne L. y Trifolium repens L.
Authors: Rojas García Adelaido Rafael , Hernández Garay Alfonso , Quero Carrillo Adrian Raymundo , Guerrero Rodríguez Juan De Dios , Ayala Walter , Zaragoza Ramírez José Luis , Trejo López Carlos 
Published: January 2018

Se evaluaron siete asociaciones, dos gramíneas y una leguminosa, sembradas en diferentes proporciones y un monocultivo (pasto ovillo). La investigación se realizó de septiembre de 2012 a septiembre de 2014 en el Colegio de Postgraduados, Campus Montecillo, México. La restricción a la leguminosa fue en un 10 y 50% como mínimo y máximo, respectivamente. Los tratamientos consistieron de las siguientes asociaciones: 20-40-40, 00-50-50, 4020-40, 50-00-50, 20-70-10, 70-20-10,100-00-00, 40-4020% de ovillo (Ov), ballico perenne (Ba) y trébol blanco (Tr), respectivamente. Los tratamientos se distribuyeron aleatoriamente en 24 parcelas experimentales de 9 por 8 m, de acuerdo a un diseño de bloques completamente al azar con tres repeticiones. Las asociaciones que presentaron mayor tasa de crecimiento en los dos años fueron; 20-70-10, 20-40-40 y 40-20-40 con un promedio de 57 kg MS ha-1 d-1, y la menor tasa de crecimiento el monocultivo ovillo (10000-00) con 32 kg MS ha-1 d-1 (p< 0.05). La asociación que obtuvo la mayor población de plantas (m-2) durante los dos años en ovillo fue el monocultivo ovillo con 32 plantas m-2 y las menores: 21 y 15 plantas m-2 con las asociaciones 4040-20 y 20-40-40, respectivamente (p< 0.05). En promedio del primer año de radiación interceptada encontramos 87% disminuyendo al segundo año en 84%. Todas las asociaciones aportaron mayor tasa de crecimiento en comparación con el monocultivo ovillo; además, existe una estrecha relación con la tasa de crecimiento y radiación interceptada.