bluuebunny/crossref_metadata_2025_split huggingface dataset:
Confronting the problem of cross-border tax evasion in an era of greater global transparency of tax relevant information
Authors: Obadina Derek Adetokunbo 
Published: November 2016

Purpose
This paper aims to examine the Nigeria’s approach for tackling tax evasion, the limitations of double tax conventions for that purpose, the benefits of multilateral instruments/standards for automatic exchange of tax information and Nigeria’s ability to participate in such arrangements.

Design/methodology/approach
This paper is a library-based research, deploying content analysis with respect to books, law reports, law journals and newspapers.

Findings
Nigeria has taken significant steps to deal with domestic tax evasion by tightening anti-money laundering legislation, principally by making tax evasion a predicate offence and by imposing relating reporting obligations on financial institutions and a wide range of designated non financial institutions (DNFI's), but cross-border tax evasion remains a big problem owing to a limited network of double tax conventions (DTCs) and inherent limitations of the machinery in limiting exchange of information to distinct requests. Nigeria’s ability to benefit from new international standards providing for automatic exchange is compromised by the absence of robust rules with respect to taxpayer confidentiality and data protection.

Research limitations/implications
Because the research focused on Nigeria, the findings of the study might not be applicable to other jurisdictions.

Originality/value
Given the devastating effects of tax evasion on development in Nigeria and the priority accorded to the eradication of the problem in the sustainable development goals, this paper meets a need to determine the extent of sufficiency of Nigeria’s legal and regulatory framework in enabling the country to tackle tax evasion.
Women business owners’ adoption of information and communication technology
Authors: Sharafizad Jalleh 
Published: November 2016

Purpose
This study aims to investigate the uptake and usage patterns of information and communication technologies (ICTs) by women small business owners (SBOs).

Design/methodology/approach
Semi-structured interviews were conducted with 25 women SBOs who were recruited through purposeful sampling methods. Interview data on communication technologies participants used were broken down into six main categories: internet search, internet advertising, online transactions, telephone, email and fax. Participants were also asked questions regarding proximity between them and different business contacts, and whether technology influenced how they communicated with these individuals.

Findings
All participants had moved up from having a basic website to transacting goods and services online. ICTs were used to acquire tangible and intangible resources as well as for informal learning. Geographical distance between SBOs and individuals within their business and convenience of ICT failed to affect participants’ preference for face-to-face communication with key business contacts.

Research limitations/implications
This study has limitations that tend to be commonly found in exploratory studies, such as a small sample size. However, the findings lay the groundwork for future quantitative studies that examine the potential influence of other factors, such as gender and culture, on adoption of ICT by SBOs.

Originality/value
This study responds to a call for research that develops a more nuanced understanding of how women SBOs use ICTs in their business. The findings can be used by policymakers and development agencies in their teaching and training interventions.
The “ties that bind” board interlocks research: a systematic review
Authors: Lamb Nai H. , Roundy Philip 
Published: November 2016

PurposeBoard interlocks are a phenomenon of widespread prevalence and one of the most vibrant topics in corporate governance research. However, despite sustained academic interest in interlocks, there has not been a comprehensive review of the literature in nearly two decades. To address this need for an up-to-date review, this paper aims to conduct an assessment and integration of the empirical research on board interlocks.Design/methodology/approachIn reviewing the board interlocks literature, the “systematic review” approach, which emphasizes methodological rigor and transparency, has been used. Using this method, 81 empirical papers that became the focus of this analysis have been identified.FindingsThis review reveals that board interlocks research can be categorized based on the theoretical lens used, its focus on antecedents or outcomes of interlock activities and the perspective of the study (i.e. firm- or director-level). Moreover, a number of commonly examined themes have been identified. Several unexpected omissions in the literature have also been uncovered. For instance, it was found that scholars have neither examined the implications of engaging in interlocks in a global context nor have they explored the phenomenon of international interlocks (i.e. interlocks between firms located in different countries).Originality/valueIn developing a deeper understanding of the board interlocks literature, this review identifies several topics and disciplines that, if pursued, could enrich the literature and open promising avenues for future research.
Executive heterogeneity, pay bandwagon, and earnings management
Authors: Luo Hong , Zeng Yongliang , Wan Linyu , Shen Yali 
Published: November 2016

Purpose
From the perspective of top management heterogeneity, this paper aims to study the impact of the psychological traits of executive pay bandwagon on earnings management in the listed companies of China.

Design/methodology/approach
This paper applies the ratio of executive pay to the median pay level of executives in firms of similar size and industry, namely, the comparing coefficient, as an alternative variable of executive pay bandwagon, and earnings management as the behavior choice of executive pay bandwagon, to examine whether executives in the listed companies of China have comparing mentality, and whether the result is influenced by executive heterogeneity by using the multiple linear regression models.

Findings
The lower the executives’ compensation is than the median pay level of executives in firms of similar size and industry, the stronger the incentive the executives have to compare with others whose pay is higher, increasing the extent of earnings management in the future, and executives tend to use real activities manipulation rather than accrual-based earnings management to increase their performance-based compensation. As pay bandwagon is a kind of executives’ individual psychological reaction, in a large extent, its behavioral performance is likely to be affected by executive heterogeneity. Specifically, when the proportion of male executives, young executives or low educated executives is relatively high, or executives are located in remote cities, there will breed more earnings management behaviors induced by pay bandwagon. Further study shows that pay bandwagon is positively correlated with rigging compensation based on real earnings management and pay bandwagon also has significantly negative effects on the firms’ future value creation.

Research limitations/implications
Pay bandwagon is an important inducement of executives’ earnings management, with implication that for executives with different characteristics, one should pay attention to the subjective psychological perception and expectation of their pay in the future studies related to executives’ compensation incentives.

Originality/value
This study introduces the research within sociology, psychology and experimental economics, and considers the executives’ subjective perception of their pay, to explore the internal mechanism that executives affect firm performance via a specific earnings management method and to implement self-interested behavior due to pay bandwagon. And this is the first study to select several typical executive individual characteristics to investigate the influence of executive heterogeneity on pay bandwagon and its economic consequences.
Privacy and trust in Facebook photo sharing: age and gender differences
Authors: Malik Aqdas , Hiekkanen Kari , Nieminen Marko 
Published: November 2016

Purpose
The purpose of this paper is to examine gender and age differences regarding various aspects of privacy, trust, and activity on one of the most popular Facebook activity – “photo sharing.”

Design/methodology/approach
The data were collected using an online survey hosted by a web-based survey service for three weeks during December 2014-January 2015. The target audience comprised of Facebook users over 18 years engaged in sharing their photos on the platform.

Findings
Women and young Facebook users are significantly more concerned about the privacy of their shared photos. Meanwhile, users from older age groups are less active in using the site, in sharing photos, and in taking privacy-related protective measures. Interestingly, despite having more privacy concerns, young Facebook users display higher trust levels toward the platform than older users. Overall, in the study, there was an extremely significant difference in privacy attitudes among people under and over 35 years of age.

Originality/value
The main contribution of this study is new knowledge regarding the gender and age differences in various privacy-related aspects, trust, and activity. Findings from the study broadens the overall understanding of how these issues positively/negatively influence the photo-sharing activity on Facebook.
The adoption of teaching assistant robots: a technology acceptance model approach
Authors: Park Eunil , Kwon Sang Jib 
Published: November 2016

Purpose
Based on rapid improvements in telecommunications and wireless networks with extensive educational contents, numerous studies have been conducted to improve our educational success/attainment/environment. With this trend, the purpose of this paper is to investigate users’ perceptions of teaching assistant (TA) robots and the possible motivations that impact the users’ intention to use (IU) the robots.

Design/methodology/approach
In light of the rapid development of and attempts at understanding interactions with social robots, including TA robots, this study uses structural equation modeling and confirmatory factor analysis.

Findings
The results indicated that perceived usefulness was the most crucial factor determining the users’ IU for TA robots. In addition, the relationships of the original technology acceptance model were confirmed. The study findings demonstrated the crucial importance of perceived enjoyment and service quality.

Originality/value
Although the role of TA robots has gained user attention, few investigations have been conducted to explain how IU is formed. The current study can thus act as the foundation for exploring the acceptance process in the context of TA robots.
Temporal shifts and temperature sensitivity of avian spring migratory phenology: a phylogenetic meta‐analysis
Authors: Usui Takuji , Butchart Stuart H. M. , Phillimore Albert B. 
Published: November 2016

SummaryThere are wide reports of advances in the timing of spring migration of birds over time and in relation to rising temperatures, though phenological responses vary substantially within and among species. An understanding of the ecological, life‐history and geographic variables that predict this intra‐ and interspecific variation can guide our projections of how populations and species are likely to respond to future climate change.Here, we conduct phylogenetic meta‐analyses addressing slope estimates of the timing of avian spring migration regressed on (i) year and (ii) temperature, representing a total of 413 species across five continents. We take into account slope estimation error and examine phylogenetic, ecological and geographic predictors of intra‐ and interspecific variation.We confirm earlier findings that on average birds have significantly advanced their spring migration time by 2·1 days per decade and 1·2 days °C−1. We find that over time and in response to warmer spring conditions, short‐distance migrants have advanced spring migratory phenology by more than long‐distance migrants. We also find that larger bodied species show greater advance over time compared to smaller bodied species. Our results did not reveal any evidence that interspecific variation in migration response is predictable on the basis of species' habitat or diet.We detected a substantial phylogenetic signal in migration time in response to both year and temperature, suggesting that some of the shifts in migratory phenological response to climate are predictable on the basis of phylogeny. However, we estimate high levels of species and spatial variance relative to phylogenetic variance, which is consistent with plasticity in response to climate evolving fairly rapidly and being more influenced by adaptation to current local climate than by common descent.On average, avian spring migration times have advanced over time and as spring has become warmer. While we are able to identify predictors that explain some of the true among‐species variation in response, substantial intra‐ and interspecific variation in migratory response remains to be explained.
Increased lysyl oxidase‐like 2 associates with a poor prognosis in non‐small cell lung cancer
Authors: Zhan Ping , Lv Xiao‐Jing , Ji Ya‐Nan , Xie Haiyan , Yu Li‐Ke 
Published: November 2016

AbstractBackgroundLysyl oxidase‐like 2 (LOXL2) is a member of the lysyl oxidase family and is associated with invasiveness and metastasis in breast cancer. However, its relevance in non‐small cell lung cancer (NSCLC) remained largely unknown.MethodsLOXL2 protein levels in a cohort of NSCLC and adjacent normal lung tissues were evaluated and analyzed their clinicopathologic and prognostic significance.ResultsIt was found that cytoplasmic and nuclear LOXL2 levels were higher in lung adenocarcinoma (AD) and squamous cell carcinoma (SCC) tissues than in paired adjacent normal tissues. High LOXL2 levels were associated with p‐TNM stage, and cytoplasmic, but not nuclear, LOXL2 levels were an independent prognostic factor in lung AD and SCC patients.ConclusionThese results demonstrate that elevated LOXL2 levels are positively associated with poor prognosis in NSCLC patients. LOXL2 might, therefore, serve as a novel prognostic biomarker and potential therapeutic target in NSCLC patients.
Evaluation of double immunocytochemical staining for CK20 and P53 as a potential adjunct to cytology for urothelial cancer diagnosis
Authors: Lenos M. , Katafigiotis I. , Vrettou K. , Papaioannou D. , Malta F. , Trigka E.‐A. , Sousouris S. , Constantinides C. , Mikou P. 
Published: November 2016

AbstractObjectiveTo evaluate double immunocytochemical staining with p53 and CK20, as a tool for improving the accuracy of urinary cytology. The aim of the present study was to clarify the diagnostic significance of the expression of these markers and to investigate the possibility of using this information for better monitoring of bladder cancer patients during follow‐up.Material and methodsOne hundred and twenty‐five urine cytology cases were retrieved with corresponding histology from our files. One ThinPrep® smear was available for each of them and dual immunocytological staining for p53 and CK20 was performed. Eleven cases were excluded from the study because of hypocellularity. The material comprised 58 malignant, 36 atypical and 20 negative for malignancy cases. Immunocytochemistry was evaluated by two cytopathologists, blinded to the histological diagnosis or follow‐up data. A cut‐off threshold of five stained atypical cells, according to the literature, was used for evaluation.ResultsFifty‐two out of 58 malignant cases were positive for at least one of the markers (89.6%). In the atypical and negative groups, 18 (50%) and 5 (25%) cases were positive, respectively. Accuracy parameters evaluation for cytology versus the combination of cytology with immunocytological staining were: sensitivity 73.4% versus 91.1%, specificity 100% versus 74.3%, positive predictive value (PPV) 100% versus 88.9% and negative predictive value (NPV) 62.5% versus 78.8%.ConclusionsDouble immunocytochemical staining for p53 and CK20 is easy to perform and evaluate and can improve cytology sensitivity. It is helpful in establishing a diagnosis of malignancy and may be used as a triage tool to select patients that require cystoscopy during clinical follow‐up.
Association between serum 25(OH)D3 and cardiovascular morbidity and mortality in people with Type 2 diabetes: a community‐based cohort study
Authors: Samefors M. , Scragg R. , Länne T. , Nyström F. H. , Östgren C. J. 
Published: November 2016

AbstractAimWe aimed to explore the association between vitamin D and cardiovascular morbidity and mortality in people with Type 2 diabetes recruited from a community‐based study because there is limited and inconsistent research of this group.MethodsA prospective community‐based cohort study among people aged 55–66 years with Type 2 diabetes as part of The Cardiovascular Risk in Type 2 Diabetes – A Prospective Study in Primary Care (CARDIPP). We analysed serum 25‐hydroxyvitamin D3 [25(OH)D3] at baseline. Cox regression analyses were used to calculate hazard ratios (HR) for the first myocardial infarction, stroke or cardiovascular mortality according to 25(OH)D3.ResultsWe examined 698 people with a mean follow‐up of 7.3 years. Serum 25(OH)D3 was inversely associated with the risk of cardiovascular morbidity and mortality: HR 0.98 [95% confidence interval (CI) 0.96 to 0.99, P = 0.001]. Compared with the fourth quartile (Q4) [25(OH)D3 > 61.8 nmol/l], HR (with 95% CI) was 3.46 (1.60 to 7.47) in Q1 [25(OH)D3 < 35.5 nmol/l] (P = 0.002); 2.26 (1.01 to 5.06) in Q2 [25(OH)D3 35.5–47.5 nmol/l] (P = 0.047); and 1.62 (0.70 to 3.76) in Q3 [25(OH)D3 47.5–61.8 nmol/l] (P = 0.26) when adjusting for age, sex and season. The results remained significant after adjusting also for cardiovascular risk factors, physiological variables including parathyroid hormone and previous cardiovascular disease (P = 0.027).ConclusionsLow 25(OH)D3 is associated with an increased risk of cardiovascular morbidity and mortality in people with Type 2 diabetes independent of parathyroid hormone. Vitamin D could be considered as a prognostic factor. Future studies are needed to explore whether vitamin D deficiency is a modifiable risk factor in Type 2 diabetes.
Characterization of soil fertility and soil biodiversity with dsDNA as a covariate in a regression estimator for mean microbial biomass C
Authors: Bragato G. , Fornasier F. , Brus D.J. 
Published: November 2016

The analytical determination of microbial biomass carbon is time‐consuming, which limits its use as a reference biochemical property for characterizing soil fertility and soil biodiversity of soil mapping units (SMUs). This paper explores whether the efficiency of sampling strategies for estimating the means of microbial biomass C (MBC) of SMUs can be increased with dsDNA as an ancillary variable in a regression estimator, leading to a model‐assisted sampling strategy. The map unit means of dsDNA are unknown; therefore, to implement the regression estimator a two‐phase sampling strategy is required. The two‐phase sampling design was tested in three soil units of the Brtonigla area (Istria, Croatia) that are widely involved in wine production. In the first phase, 20 locations per SMU were selected at which the ancillary variable dsDNA was determined in field‐moist and air‐dried soil. In the second phase, a subsample of ten locations per map unit were selected at which MBC was determined. The estimated sampling variances of the regression estimator were compared with the sampling variances of the design‐based estimator with a cost‐equivalent number of sampling points. The model‐assisted strategy was more accurate in two of the soil units in which the correlation between MBC and dsDNA was strong (adjusted R2 larger than 0.55). Measurements of dsDNA on field‐moist samples gave more precise estimated means of MBC than those on air‐dried samples.HighlightsUse of dsDNA to estimate the means of microbial biomass C (MBC) within soil mapping units (SMUs).
Comparison of model‐assisted and design‐based sampling strategies to estimate mean MBC of SMUs.
Model‐assisted strategy was more efficient in two SMUs; field‐moist dsDNA was better than air‐dried dsDNA.
dsDNA increased the efficiency of sampling strategies to estimate mean MBC of SMUs with homogeneous land use.
Effects of increased temperatures and rice straw incorporation on methane and nitrous oxide emissions in a greenhouse experiment with rice
Authors: Gaihre Y. K. , Wassmann R. , Villegas‐pangga G. , Sanabria J. , Aquino E. , Sta. cruz P. C. , Paningbatan E. P. 
Published: November 2016

We investigated the effect of increased temperatures of water and soil, together with the incorporation of rice straw, on emissions of methane (CH4) and nitrous oxide (N2O), and the daily variation in CH4 emissions. Three temperature treatments (floodwater temperature), ambient, ambient +2°C and ambient +4°C, and two amounts of rice straw (0 and 6 t ha−1) were arranged in a randomized complete block design with four replications. The emissions of CH4 and N2O and the soil's redox potential (Eh) were measured weekly for two crop cycles. Daily variation in CH4 emission rates was measured with and without rice straw incorporation in planted and unplanted soil (with no warming treatments) during four growth stages of the crop. Methane emissions increased by as much as 91% with increasing amounts of water and soil temperature (+2 and +4°C), up to 34–35°C. Increases in temperature (+2 and +4°C above ambient) above 34–35°C decreased emissions by 30–36%. A decrease in soil Eh to < −100 mV and in CH4 emissions was observed earlier in the pots containing rice straw than in those without straw. Methane emissions varied daily; they were larger from 11:00 to 14:00 hours, particularly in unplanted soil. They showed positive correlations with the temperatures of both soil and air. In contrast, N2O emissions were negligible throughout the growing season. The emissions of CH4 evidently depend on the background temperature range; in our experiment, CH4 emissions increased up to 34°C and then they decreased above that.Highlights:GHG emissions were measured from flooded rice soil under elevated temperatures.
Temperature, straw incorporation and rice plants affected daily variation in methane emissions.
An increase in temperature increased methane emission by up to 91%.
Increased temperature decreased methane emissions when background temperature was above 34–35°C.