bluuebunny/crossref_metadata_2025_split huggingface dataset:
Facticidad y acción de tutela: presentación preliminar de un estudio empírico de la formulación y efectos de la acción de tutela en el marco colombiano, entre los años 1992-2011
Authors: Fuentes Contreras Édgar Hernán , Suárez López Beatriz Eugenia , Rincón Villegas Adriana 
Published: April 2017

El presente texto corresponde a resultados parciales de la investigación: “Facticidad y acción de tutela”; que desarrolla interés en la materialización de la normatividad constitucional a través de la interposición y ejecución de acciones de tutela en el contexto colombiano, entre los años 1992 y 2011. De esta forma, presenta una primera orientación investigativa relacionada con la construcción del concepto de estado de cosas inconstitucional, en la doctrina de la Corte Constitucional colombiana, como herramienta de la actividad judicial para proteger la aplicación fáctica de la Constitución Política de 1991. En este sentido, recurriendo al método censitario para la recolección y selección de la jurisprudencia, se hace un análisis inicial de la doctrina constitucional sobre la categoría propuesta. DOI: http://dx.doi.org/10.22518/16578953.178
Capacitación en la empresa mexicana: un estudio de formación en el trabajo
Authors: Sapién Aguilar Alma Lilia , Piñón Howlet Laura Cristina , Gutiérrez Díez María del Carmen 
Published: April 2017

Los procesos de capacitación y adiestramiento en la mediana empresa mexicana no están siendo entendidos como una inversión que contribuya al éxito empresarial. El objetivo del artículo es analizar estos procesos. El enfoque metodológico que se utilizó es de tipo explorativo y descriptivo con un diseño no experimental o ex post facto. Se eligieron aleatoriamente 17 medianas empresas. Los resultados indican que en la mediana empresa mexicana se deben emprender acciones contundentes que sirvan para que la capacitación y el adiestramiento dejen de ser vistos como un gasto innecesario. Es menester que se tomen como la mejor inversión que pueda hacerse en recursos humanos. Por lo anterior, la capacitación y el adiestramiento deben convertirse en parte de la cultura laboral de toda organización. DOI: http://dx.doi.org/10.22518/16578953.185
Who Uses Financial Statements? A Demographic Analysis of Financial Statement Downloads from EDGAR
Authors: Drake Michael S. , Quinn Phillip J. , Thornock Jacob R. 
Published: April 2017

SYNOPSIS
We link EDGAR requests for financial statements originating from a particular U.S. ZIP code to demographic characteristics of that ZIP code. We focus on four demographics: income, household characteristics, education, and local conditions. Overall, we find each of the four demographics explain significant cross-sectional variation in EDGAR financial statement use. On a relative basis, we find that education has significantly more explanatory power for financial statement usage than does income or household characteristics. In our examination of specific demographic factors, we find that EDGAR financial statement usage is higher in areas with major cities, more accounting and finance jobs, higher capital gains and dividend income, greater access to broadband internet, a top 100 business school, or higher rates of college-educated residents. Usage is lower in ZIP codes with more fixed income, business income, retirees, unemployed workers, homeowners, or households with children. Overall, these results provide a general portrait of the users of financial statements hosted online on EDGAR.
Disentangling the Trait and State Components of Professional Skepticism: Specifying a Process for State Scale Development
Authors: Robinson Shani N. , Curtis Mary B. , Robertson Jesse C. 
Published: April 2017

SUMMARY
In recent years, professional skepticism (PS) has drawn extensive attention from both regulators and academics. While prior research theorizes that both stable personality traits and temporary states influence PS (e.g., Hurtt 2010; Nelson 2009), this literature tends to focus on either trait PS or contextual factors that influence judgments and behavior without disentangling the trait and state components of PS. We propose that state PS is a distinct construct from trait PS and provide the first measure of state PS. We validate our process for measuring state PS using rigorous analyses, demonstrating convergent and divergent validity with data collected from both professional and student samples. Furthermore, we replicate the Hurtt (2010) trait PS scale, which forms the basis for our state PS measure. Future researchers can employ our measure or, alternatively, replicate our process for measuring state PS in various experimental contexts.
Data Availability: Contact the corresponding author.
Bank Audit Fees and Asset Securitization Risks
Authors: Cullen Grant , Gasbarro Dominic , Monroe Gary S. , Shailer Greg , Zhang Yuyu 
Published: April 2017

SUMMARY
We examine whether bank auditor effort, proxied by audit fees, is related to asset securitization risks (ASR) and whether the incremental auditor effort attributed to ASR is related to audit quality. Our sample period encompasses the global financial crisis (GFC) and the introduction of FAS No. 166 and FAS No. 167, which were intended to constrain accounting for asset securitizations as sales. Using U.S. bank holding company (BHC) data from 2003 to 2013, we find significantly positive associations between ASR and audit fees for Big N auditors but not for non-Big N auditors. Pre-GFC audit fees have a positive association with ASR, and are more significant for BHCs reporting a loss. After the implementation of FAS Nos. 166 and 167, this positive association persists, mainly driven by BHCs reporting a loss. With respect to the incremental auditor effort attributed to ASR, we find that, prior to the GFC, the incremental audit effort by Big N auditors, but not by non-Big N auditors, reduced the likelihood of subsequent restatements and constrained reported gains on securitizations.
JEL Classifications: G14; G21; M42.
The Colonization of Public Accounting Firms by Marketing Expertise: Processes and Consequences
Authors: Picard Claire-France , Durocher Sylvain , Gendron Yves 
Published: April 2017

SUMMARY
This paper highlights the colonization of public accounting firms by marketing expertise. Using data collected through interviews with auditors and marketing experts, complemented with data generated through documentary analysis, we examine the marketing-oriented transformations that took place in public accounting firms and the important outcomes ensuing from the spread of marketing ideology to the field of auditing. To carry out this work, we developed a customized conceptual framework aimed at enriching our understanding of the “marketization” of public accounting. Empirically, we document the development of various marketing strategies and the underlying translations of public accounting firm day-to-day activities (in terms of business relationships and technical advice) into marketing language. Our findings point to the transformation of public accountants to “part-time” marketers. The results are also suggestive of the colonization of public accountants' minds, whose core values are being subjected to the influence of marketing expertise. This shift engenders important consequences, particularly in potentially compromising auditor independence.
Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives from Tax Benefits and Reexamining the Effect of Shareholder Rights
Authors: Seidman Jeri K. , Stomberg Bridget 
Published: April 2017

ABSTRACT
Much empirical evidence is consistent with properly incentivized executives engaging in more tax avoidance. However, other studies provide evidence consistent with tax avoidance facilitating managerial rent extraction. We address these mixed results by reexamining the negative relation between executives' equity compensation and tax avoidance that is concentrated in firms with weaker shareholder rights. We propose this pattern of results is consistent with tax exhaustion theory because tax benefits from equity compensation reduce firms' demand for additional tax avoidance. Further, we draw on evidence suggesting shareholder rights indices are problematic as measures of governance when examining tax avoidance. Our results suggest tax exhaustion is a more compelling explanation for the relation between executives' equity compensation and tax avoidance. Although our analyses do not disprove the notion that managers can use tax avoidance to facilitate rent extraction, they challenge the interpretation of early evidence suggesting this behavior is widespread.
JEL Classifications: H25; H26; M41; M52.
A Corporate Tax Return Simulation: Utilizing Electronic Work Papers and Resolving Ambiguous Issues
Authors: Best Ellen E. , Schafer Jennifer Kahle 
Published: April 2017

ABSTRACT
Practitioners routinely note that new staff lack documentation skills, communication skills, and strong Excel skills. Further, new staff report critical-thinking, written and oral communication, teamwork, and project management skills deserve greater emphasis in Master of Accountancy programs. The AICPA's (2014) Model Tax Curriculum suggests that active learning approaches be used to enable students to build communication, critical-thinking, and interpersonal skills. This case uses a realistic corporate tax return preparation experience to address these criticisms by focusing on four main areas: time management, communication, research, and technical skills. The case is divided into two phases. In Phase 1, students review client information, generate requests from the client for missing information, keep a log of hours spent on the project, research ambiguous issues, meet with the project “senior” to obtain guidance, and prepare electronic work papers. In Phase 2, students incorporate feedback from the senior's review of their work papers to make corrections, prepare a corporate tax return, and create a client letter. Student feedback about the project is positive.
Shining Additional Light on Effective Teaching Best Practices in Accounting: Self-Reflective Insights from Cook Prize Winners
Authors: Wygal Donald E. , Stout David E. , Cunningham Billie M. 
Published: April 2017

ABSTRACT
The AAA/J. Michael and Mary Anne Cook/Deloitte Foundation Prize is an award designed to recognize up to three currently active faculty members annually for teaching excellence in accounting. This paper has a three-fold objective: (1) provide an additional mechanism for promoting the Cook Prize as a formal means of rewarding and—in the words of the Pathways Commission (2012)—“shining a light” on teaching excellence in accounting; (2) share with other accounting faculty the self-reflective insights on effective and ineffective teaching practices from the first six recipients of the Cook Prize; and (3) compare Cook Prize recipient responses to those of other accounting educator exemplars reported previously in the literature. With regard to categorical identification of effective and ineffective teaching practices, we find general agreement between Cook Prize recipients and accounting educator exemplars, as reported by Stout and Wygal (2010) and Wygal and Stout (2015). Further analysis identifies purposeful planning perspectives common to Cook Prize respondents that inform their teaching strategies. Collectively, these insights from accounting exemplars should be of interest to accounting faculty members who wish to improve their teaching effectiveness, to individuals considering a teaching career in accounting, and to those seeking to inform their professional/teaching development.
A Case Integrating Financial and Tax Accounting Using the Balance Sheet Approach to Account for Income Taxes
Authors: Larson Melissa P. , Lewis Troy K. , Spilker Brian C. 
Published: April 2017

ABSTRACT
This case guides students through the process of reconciling financial (book) income to its taxable income, calculating the tax provision, preparing the income tax footnote disclosure, and completing Form 1120, Schedule M-1 for a fictitious publicly traded client. In the case, students are presented with the company's financial statements, including supporting schedules, and a tax basis balance sheet. Students are asked to calculate the tax provision and construct the income tax footnote as a pre-class assignment. In class, students debrief the tax provision calculation and income tax footnote and use information contained in the income tax footnote to reconcile the company's book to taxable income. Students completing this case should be able to (1) interpret the differences between a book basis balance sheet and a tax basis balance sheet, (2) create the income tax footnote disclosure using the ASC 740 balance sheet approach to accounting for income taxes, and (3) use information in the financial statement footnote and related disclosures to determine a company's book-tax differences and reconcile its book to taxable income. This case is designed for an intermediate financial accounting or tax course but an advanced version of the case could be used in a graduate financial accounting or graduate tax course.
Unique Characteristics of Predator Frauds
Authors: Hermanson Dana R. , Justice Scot E. , Ramamoorti Sridhar , Riley Richard A. 
Published: April 2017

ABSTRACT
Previous research has called for examination of differences in the fraud profile between “predator” fraudsters (repeat offenders) and “situational” fraudsters (first-time offenders). Using data from nearly 2,800 fraud cases included in the Association of Certified Fraud Examiners' Report to the Nations database, we identify unique characteristics of predator frauds. In the primary analysis, we find that predator fraudsters are less likely to be in leadership positions, are less educated, and tend to target smaller companies, while appearing less likely to target public companies. Predator frauds are shorter, but more costly overall, and there is some evidence that predator frauds are more likely to involve asset misappropriation or corruption. We also present exploratory analyses of “possible predators,” first-time offenders who strike the organization early in their tenure. Overall, the data suggest that predators and situational fraudsters are fundamentally different on several dimensions. Based on the results, we discuss implications related to fraud prevention and detection, as well as directions for future research.
Memória social, imigração italiana e gentrificação no bairro da Mooca
Authors: Sales Pereira Verônica 
Published: April 2017

O artigo analisa as relações entre os processos de reconstrução da memória social e da identidade cultural e as transformações ligadas ao boom imobiliário do bairro da Mooca neste início do século XXI. Será abordada a auto-imagem do bairro a partir de sua articulação com: as idéias de comunidade e italianidade e a sua relação com as transformações na segunda metade do século XX, período de sua “desindustrialização”; a posição das classes sociais e dos grupos de imigrantes estrangeiros e nacionais e seus descendentes; e, por fim, a sua reelaboração pelo mercado imobiliário como forma de valorização fundiária e gentrificação do bairro.
On some destructive fishing methods of Central Travancore of Kerala, India
Authors: Plamoottil Mathews , Win Than 
Published: April 2017

Many destructive fishing practices are widely used at many sites of Central Travancore of Kerala, India. Most of these are indigenous methods practiced at high level to low level regions. It includes chemical poisons, plant poisons, fish traps, electric fishing etc. All these gears kill the fishes and their fries and fingerlings indiscriminately. It is an endeavor to trace out the details of these harmful fishing methods.
Effectiveness of endoscopic surgery for supratentorial hypertensive intracerebral hemorrhage: a comparison with craniotomy
Authors: Xu Xinghua , Chen Xiaolei , Li Fangye , Zheng Xuan , Wang Qun , Sun Guochen , Zhang Jun , Xu Bainan 
Published: April 2017

OBJECTIVEThe goal of this study was to investigate the effectiveness and practicality of endoscopic surgery for treatment of supratentorial hypertensive intracerebral hemorrhage (HICH) compared with traditional craniotomy.METHODSThe authors retrospectively analyzed 151 consecutive patients who were operated on for treatment of supratentorial HICH between January 2009 and June 2014 in the Department of Neurosurgery at Chinese PLA General Hospital. Patients were separated into an endoscopy group (82 cases) and a craniotomy group (69 cases), depending on the surgery they received. The hematoma evacuation rate was calculated using 3D Slicer software to measure the hematoma volume. Comparisons of operative time, intraoperative blood loss, Glasgow Coma Scale score 1 week after surgery, hospitalization time, and modified Rankin Scale score 6 months after surgery were also made between these groups.RESULTSThere was no statistically significant difference in preoperative data between the endoscopy group and the craniotomy group (p > 0.05). The hematoma evacuation rate was 90.5% ± 6.5% in the endoscopy group and 82.3% ± 8.6% in the craniotomy group, which was statistically significant (p < 0.01). The operative time was 1.6 ± 0.7 hours in the endoscopy group and 5.2 ± 1.8 hours in the craniotomy group (p < 0.01). The intraoperative blood loss was 91.4 ± 93.1 ml in the endoscopy group and 605.6 ± 602.3 ml in the craniotomy group (p < 0.01). The 1-week postoperative Glasgow Coma Scale score was 11.5 ± 2.9 in the endoscopy group and 8.3 ± 3.8 in the craniotomy group (p < 0.01). The hospital stay was 11.6 ± 6.9 days in the endoscopy group and 13.2 ± 7.9 days in the craniotomy group (p < 0.05). The mean modified Rankin Scale score 6 months after surgery was 3.2 ± 1.5 in the endoscopy group and 4.1 ± 1.9 in the craniotomy group (p < 0.01). Patients had better recovery in the endoscopy group than in the craniotomy group. Data are expressed as the mean ± SD.CONCLUSIONSCompared with traditional craniotomy, endoscopic surgery was more effective, less invasive, and may have improved the prognoses of patients with supratentorial HICH. Endoscopic surgery is a promising method for treatment of supratentorial HICH. With the development of endoscope technology, endoscopic evacuation will become more widely used in the clinic. Prospective randomized controlled trials are needed.
Near-infrared fluorescent image-guided surgery for intracranial meningioma
Authors: Lee John Y. K. , Pierce John T. , Thawani Jayesh P. , Zeh Ryan , Nie Shuming , Martinez-Lage Maria , Singhal Sunil 
Published: April 2017

OBJECTIVEMeningiomas are the most common primary tumor of the central nervous system. Complete resection can be curative, but intraoperative identification of dural tails and tumor remnants poses a clinical challenge. Given data from preclinical studies and previous clinical trials, the authors propose a novel method of localizing tumor tissue and identifying residual disease at the margins via preoperative systemic injection of a near-infrared (NIR) fluorescent contrast dye. This technique, what the authors call “second-window indocyanine green” (ICG), relies on the visualization of ICG approximately 24 hours after intravenous injection.METHODSEighteen patients were prospectively identified and received 5 mg/kg of second-window ICG the day prior to surgery. An NIR camera was used to localize the tumor prior to resection and to inspect the margins following standard resection. The signal to background ratio (SBR) of the tumor to the normal brain parenchyma was measured in triplicate. Gross tumor and margin specimens were qualitatively reported with respect to fluorescence. Neuropathological diagnosis served as the reference gold standard to calculate the sensitivity and specificity of the imaging technique.RESULTSEighteen patients harbored 15 WHO Grade I and 3 WHO Grade II meningiomas. Near-infrared visualization during surgery ranged from 18 to 28 hours (mean 23 hours) following second-window ICG infusion. Fourteen of the 18 tumors demonstrated a markedly elevated SBR of 5.6 ± 1.7 as compared with adjacent brain parenchyma. Four of the 18 patients showed an inverse pattern of NIR signal, that is, stronger in the adjacent normal brain than in the tumor (SBR 0.31 ± 0.1). The best predictor of inversion was time from injection, as the patients who were imaged earlier were more likely to demonstrate an appropriate SBR. The second-window ICG technique demonstrated a sensitivity of 96.4%, specificity of 38.9%, positive predictive value of 71.1%, and a negative predictive value of 87.5% for tumor.CONCLUSIONSSystemic injection of NIR second-window ICG the day before surgery can be used to visualize meningiomas intraoperatively. Intraoperative NIR imaging provides higher sensitivity in identifying meningiomas than the unassisted eye. In this study, 14 of the 18 patients with meningioma demonstrated a strong SBR compared with adjacent brain. In the future, reducing the time interval from dye injection to intraoperative imaging may improve fluorescence at the margins, though this approach requires further investigation.Clinical trial registration no.: NCT02280954 (clincialtrials.gov).
Long-term clinical and radiographic outcomes of the Prestige LP artificial cervical disc replacement at 2 levels: results from a prospective randomized controlled clinical trial
Authors: Lanman Todd H. , Burkus J. Kenneth , Dryer Randall G. , Gornet Matthew F. , McConnell Jeffrey , Hodges Scott D. 
Published: April 2017

OBJECTIVEThe aim of this study was to assess long-term clinical safety and effectiveness in patients undergoing anterior cervical surgery using the Prestige LP artificial disc replacement (ADR) prosthesis to treat degenerative cervical spine disease at 2 adjacent levels compared with anterior cervical discectomy and fusion (ACDF).METHODSA prospective, randomized, controlled, multicenter FDA-approved clinical trial was conducted at 30 US centers, comparing the low-profile titanium ceramic composite-based Prestige LP ADR (n = 209) at 2 levels with ACDF (n = 188). Clinical and radiographic evaluations were completed preoperatively, intraoperatively, and at regular postoperative intervals to 84 months. The primary end point was overall success, a composite variable that included key safety and efficacy considerations.RESULTSAt 84 months, the Prestige LP ADR demonstrated statistical superiority over fusion for overall success (observed rate 78.6% vs 62.7%; posterior probability of superiority [PPS] = 99.8%), Neck Disability Index success (87.0% vs 75.6%; PPS = 99.3%), and neurological success (91.6% vs 82.1%; PPS = 99.0%). All other study effectiveness measures were at least noninferior for ADR compared with ACDF. There was no statistically significant difference in the overall rate of implant-related or implant/surgical procedure–related adverse events up to 84 months (26.6% and 27.7%, respectively). However, the Prestige LP group had fewer serious (Grade 3 or 4) implant- or implant/surgical procedure–related adverse events (3.2% vs 7.2%, log hazard ratio [LHR] and 95% Bayesian credible interval [95% BCI] −1.19 [−2.29 to −0.15]). Patients in the Prestige LP group also underwent statistically significantly fewer second surgical procedures at the index levels (4.2%) than the fusion group (14.7%) (LHR −1.29 [95% BCI −2.12 to −0.46]). Angular range of motion at superior- and inferior-treated levels on average was maintained in the Prestige LP ADR group to 84 months.CONCLUSIONSThe low-profile artificial cervical disc in this study, Prestige LP, implanted at 2 adjacent levels, maintains improved clinical outcomes and segmental motion 84 months after surgery and is a safe and effective alternative to fusion.Clinical trial registration no.: NCT00637156 (clinicaltrials.gov)