bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effect of Institutional Ownership and Leverage towards Profit Management in Consumer Goods Industry Listed in BEI
Authors: Handoko Bambang Leo 
Published: May 2016

Earning management is usually used by the company as shortcut to make up their financial statement to fulfill some criteria for certain purpose. This research is empirical research which aimed is to examine the influence of institutional ownership and leverage to earnings management. This study takes sample from companies in the consumer goods sector at the Jakarta Stock Exchange, which were published in financial report from 2008-2011. The method of analysis of this research used multiple regression analysis. The results of this study show that (1) institutional ownership had not significant influence to earnings management sig.0,129>0,05, (2) leverage had not significant influence to earnings management sig. 0,481>0,05 and (3) simultaneously of institutional ownership and leverage had not significant influence to earnings management0,249>0,05.
The Relationships among Leadership, Entrepreneurial Mindset, Innovation and Competitive Advantage (A Conceptual Model of Logistics Service Industry)
Authors: Sudrajat Darjat 
Published: May 2016

Nowadays, improvement of competitive advantage is an important and urgent issue facing logistics service companies in Indonesia. Some previous researches showed that to improve the competitive advantage could be conducted through improvement of leadership, entrepreneurial mindset and innovation variables. This research intended to recognize relationships among the variables. The research used causal-explanatory method. The results of research encompass a conceptual model, status of each variable and hypotheses. The conceptual model could be further verified through verification research.
External Auditors' Involvement in the Internal Audit Function's Work Plan and Subsequent Reliance Before and After a Negative Audit Discovery
Authors: Pike Byron J. , Chui Lawrence , Martin Kasey A. , Olvera Renee M. 
Published: May 2016

SUMMARY
To reduce redundancies and increase efficiency in the evaluation of internal controls (PCAOB 2007, 402–403), professional standards encourage coordination between external auditors and their clients' internal audit function (IAF). Recent surveys of internal auditors find that a component of this coordination is external auditors' involvement in developing the IAF's audit plans. Nevertheless, it is not known how such involvement affects external auditors' reliance on the internal control test work of the IAF, either before or after a negative audit discovery. Based on an experiment with 107 experienced auditors, we find that external auditors involved in the development of the IAF's audit plan perceive the IAF as more objective and that both objectivity and involvement contribute to these auditors' placing more reliance on the IAF as compared to external auditors with no involvement. This initial reliance results in the involved auditors' proposing reductions to the audit budget and re-performing less of the IAF's work. Consistent with an anchoring bias, we find that involvement leads to external auditors' continuing to place greater reliance on the IAF's work, even after they become aware of a negative audit discovery that should not have occurred had the client's controls been effective.
Data Availability: Data are available from the authors on request.
Recognition of Passive Activity Losses in a Complete Redemption of S Corporation Stock
Authors: Nash Claire Y. 
Published: May 2016

ABSTRACT
Under Section 302(b)(3), a taxpayer who redeems all of the stock he owns in an S corporation is treated as having surrendered his stock in a fully taxable exchange. The taxpayer generally recognizes the gain, or loss, realized on the exchange. Moreover, if the interest he redeems is an interest in a passive activity, Section 469(g) re-characterizes a loss on the exchange, and suspended passive activity losses (PAL) from the activity, as losses not from a passive activity, thus freeing up the suspended losses. However, when the taxpayer and the S corporation are related parties, Section 469(g)(1)(B) prohibits recognition of suspended PAL until the S corporation disposes of the “interest acquired” in a taxable transaction. Following a redemption, disposition of the “interest acquired” is not literally possible. Consequently, taxpayers question whether related-party S corporation shareholders lose the ability to recognize suspended PAL when they redeem their stock. For several years, the American Institute of Certified Public Accountants (AICPA) Tax Division has requested guidance from the Treasury Department regarding this question and listed this issue as the top priority item affecting S corporation taxation. The AICPA posits that following a 302(b)(3) redemption, suspended PAL of related-party shareholders disappear. Is the AICPA's literal application of the statute the correct approach? The legal analysis herein answers the question raised by the AICPA and taxpayers and provides guidance to Treasury in drafting administrative authority that is consistent with existing statutes and the legislative history of Section 469. Although Section 469(g)(1)(B) is problematic for related-party S corporation shareholders, their suspended PAL do not disappear. Section 469(g)(1)(B) postpones the recognition of suspended PAL in accordance with the aggregate approach when there is a complete redemption of a related-party S corporation shareholder's interest under Section 302(b)(3).
Neck Posture Clusters and Their Association With Biopsychosocial Factors and Neck Pain in Australian Adolescents
Authors: Richards Karen V. , Beales Darren J. , Smith Anne J. , O'Sullivan Peter B. , Straker Leon M. 
Published: May 2016

Abstract

Background
There is conflicting evidence on the association between sagittal neck posture and neck pain.

Objective
The purposes of this study were: (1) to determine the existence of clusters of neck posture in a cohort of 17-year-olds and (2) to establish whether identified subgroups were associated with biopsychosocial factors and neck pain.

Design
This was a cross-sectional study.

Methods
The adolescents (N=1,108) underwent 2-dimensional photographic postural assessment in a sitting position. One distance and 4 angular measurements of the head, neck, and thorax were calculated from photo-reflective markers placed on bony landmarks. Subgroups of sagittal sitting neck posture were determined by cluster analysis. Height and weight were measured, and lifestyle and psychological factors, neck pain, and headache were assessed by questionnaire. The associations among posture subgroups, neck pain, and other factors were evaluated using logistic regression.

Results
Four distinct clusters of sitting neck posture were identified: upright, intermediate, slumped thorax/forward head, and erect thorax/forward head. Significant associations between cluster and sex, weight, and height were found. Participants classified as having slumped thorax/forward head posture were at higher odds of mild, moderate, or severe depression. Participants classified as having upright posture exercised more frequently. There was no significant difference in the odds of neck pain or headache across the clusters.

Limitations
The results are specific to 17-year-olds and may not be applicable to adults.

Conclusion
Meaningful sagittal sitting neck posture clusters were identified in 17-year-olds who demonstrated some differences with biopsychosocial profiling. The finding of no association between cluster membership and neck pain and headaches challenges widely held beliefs about the role of posture in adolescent neck pain.
Comparative Evaluation of the Levels of Minerals and Mineral Safety Index of Raw, Roasted and Cooked Treculia Africana Seed Flours
Authors: Adesina Adeolu Jonathan , Adeyeye Emmanuel Ilesanmi 
Published: May 2016

The raw, cooked and roasted seed parts of Treculia africana commonly called “afon” in Yoruba and “ukwa” in Ibo languages were investigated for the mineral composition using standard methods. Calculations of Ca/P, Na/K, [K/(Ca+Mg)], Ca/Mg ratios and mineral safety index were also carried out. In the mineral composition, raw samples were best in Na and K; roasted samples were highest in Ca and Mg; cooked samples were highest in Zn, Fe, Mn and P; in all the samples, Ca/P was generally lower than the 0.5 recommended for favourable absorption of calcium in the intestine for bone formation; the samples were all good in Na/K in that they were all lower than 0.6 recommended as the highest limit ratio that prevent high blood pressure; both the raw and processed samples were high in [K/(Ca+Mg)] and non of the sample type was good in Ca/Mg. In the mineral safety index (MSI) values: Fe with standard MSI of 6.7 recorded negative values of -3.20 and -4.20 in roasted seeds testa and cooked testa flours respectively whereas in all other sample parts positive values were recorded. The statistical analysis results (linear correlation) on a pair-wise comparison showed that the mineral contents in raw/roasted and raw/cooked were significantly different at ? = 0.05, df=n-1. The research has provided nutritional information with respect to processing methods on the minerals in the various parts of the seeds analyzed and that levels of nutritive minerals were more positively enhanced in the roasted seeds flour than in the cooked sample flours.
Foramen magnum meningiomas: surgical results and risks predicting poor outcomes based on a modified classification
Authors: Li Da , Wu Zhen , Ren Cong , Hao Shu-Yu , Wang Liang , Xiao Xin-Ru , Tang Jie , Wang Yong-Gang , Meng Guo-Lu , Zhang Li-Wei , Zhang Jun-Ting 
Published: May 2016

OBJECTIVE
This study aimed to evaluate neurological function and progression/recurrence (P/R) outcome of foramen magnum meningioma (FMM) based on a modified classification.

METHODS
This study included 185 consecutive patients harboring FMMs (mean age 49.4 years; 124 females). The authors classified the FMMs into 4 types according to the previous classification of Bruneau and George as follows: Type A (n = 49, 26.5%), the dural attachment of the lesion grows below the vertebral artery (VA); Type B (n = 39, 21.1%), the dural attachment of the lesion grows above the VA; Type C1 (n = 84, 45.4%), the VA courses across the lesion with or without VA encasement or large lesions grow both above and below the bilateral VA; and Type C2 (n = 13, 7.0%), Type C1 plus partial/total encasement of the VA and extradural growth.

RESULTS
The median preoperative Karnofsky Performance Scale (KPS) score was 80. Gross-total resection (GTR) was achieved in 154 patients (83.2%). Lower cranial nerve morbidity was lowest in Type A lesions (16.3%). Type C2 lesions were inherently larger (p = 0.001), had a greater percentage of ventrolateral location (p = 0.009) and VA encasement (p < 0.001), lower GTR rate (p < 0.001), longer surgical duration (p = 0.015), higher morbidity (38.5%), higher P/R rate (30.8%, p = 0.009), and poorer recent KPS score compared with other types. After a mean follow-up duration of 110.3 months, the most recent follow-up data were obtained in 163 patients (88.1%). P/R was observed in 13 patients (7.2%). The median follow-up KPS score was 90. Compared with preoperative status, recent neurological status was improved in 91 (49.2%), stabilized in 76 (41.1%), and worsened in 18 (9.7%) patients. The multivariate Cox proportional hazard regression model demonstrated Type C2 (HR 3.94, 95% CI 1.04–15.0, p = 0.044), nontotal resection (HR 6.30, 95% CI 1.91–20.8, p = 0.003), and pathological mitosis (HR 7.11, 95% CI 1.96–25.8, p = 0.003) as independent adverse predictors for tumor P/R. Multivariate logistic regression analysis identified nontotal resection (OR 4.06, 95% CI 1.16–14.2, p = 0.029) and pathological mitosis (OR 6.29, 95% CI 1.47–27.0, p = 0.013) as independent risks for poor outcome (KPS score < 80).

CONCLUSIONS
The modified classification helped to predict surgical outcome and P/R in addition to the position of the lower cranial nerves. Preoperative imaging studies and neurological function should be reviewed carefully to establish an individualized management strategy to improve long-term outcome.
The American Cancer Society challenge goal to reduce US cancer mortality by 50% between 1990 and 2015: Results and reflections
Authors: Byers Tim , Wender Richard C. , Jemal Ahmedin , Baskies Arnold M. , Ward Elizabeth E. , Brawley Otis W. 
Published: May 2016

AbstractIn 1996, the Board of Directors of the American Cancer Society (ACS) challenged the United States to reduce what looked to be possible peak cancer mortality in 1990 by 50% by the year 2015. This analysis examines the trends in cancer mortality across this 25‐year challenge period from 1990 to 2015. In 2015, cancer death rates were 26% lower than in 1990 (32% lower among men and 22% lower among women). The 50% reduction goal was more fully met for the cancer sites for which there was enactment of effective approaches for prevention, early detection, and/or treatment. Among men, mortality rates dropped for lung cancer by 45%, for colorectal cancer by 47%, and for prostate cancer by 53%. Among women, mortality rates dropped for lung cancer by 8%, for colorectal cancer by 44%, and for breast cancer by 39%. Declines in the death rates of all other cancer sites were substantially smaller (13% among men and 17% among women). The major factors that accounted for these favorable trends were progress in tobacco control and improvements in early detection and treatment. As we embark on new national cancer goals, this recent past experience should teach us that curing the cancer problem will require 2 sets of actions: making new discoveries in cancer therapeutics and more completely applying those discoveries in cancer prevention we have already made. CA Cancer J Clin 2016;66:359–369. © 2016 American Cancer Society.
ORBITAL CHARACTERISTICS OF PLANETESIMALS CAPTURED BY CIRCUMPLANETARY GAS DISKS
Authors: Suetsugu Ryo , Ohtsuki Keiji , Fujita Tetsuya 
Published: May 2016

ABSTRACT
Sufficiently massive growing giant planets have circumplanetary disks, and the capture of solid bodies by the disks would likely influence the growth of the planets and formation of satellite systems around them. In addition to dust particles that are supplied to the disk with inflowing gas, recent studies suggest the importance of capture of planetesimals whose motion is decoupled from the gas, but the orbital evolution of captured bodies in circumplanetary gas disks has not been studied in detail. In the present work, using three-body orbital integration and analytic calculations, we examine orbital characteristics and subsequent dynamical evolution of planetesimals captured by gas drag from circumplanetary gas disks. We find that the semimajor axes of the planet-centered orbits of planetesimals at the time of permanent capture are smaller than about one-third of the planet's Hill radius in most cases. Typically, captured bodies rapidly spiral into the planet, and the rate of the orbital decay is faster for the retrograde orbits due to the strong headwind from the circumplanetary gas. When a planetesimal captured in a retrograde orbit suffers from sufficiently strong gas drag before spiraling into the planet, its orbit turns to the prograde direction at a radial location that can be explained using the Stokes number. We also find that those captured in certain types of orbits can survive for a long period of time even under gas drag both in the prograde and retrograde cases, which may be important for the origin of irregular satellites of giant planets.
THE SUBARCSECOND MID-INFRARED VIEW OF LOCAL ACTIVE GALACTIC NUCLEI. III. POLAR DUST EMISSION*
Authors: Asmus D. , Hönig S. F. , Gandhi P. 
Published: May 2016

ABSTRACT
Recent mid-infrared (MIR) interferometric observations have shown that in a few active galactic nuclei (AGNs) the bulk of the infrared emission originates from the polar region above the putative torus, where only a little dust should be present. Here, we investigate whether such strong polar dust emission is common in AGNs. Out of 149 Seyferts in the MIR atlas of local AGNs, 21 show extended MIR emission on single-dish images. In 18 objects, the extended MIR emission aligns with the position angle (PA) of the system axis, established by [O iii], radio, polarization, and maser-based PA measurements. The relative amount of resolved MIR emission is at least 40% and scales with the [O iv] fluxes, implying a strong connection between the extended continuum and [O iv] emitters. These results together with the radio-quiet nature of the Seyferts support the scenario that the bulk of MIR emission is emitted by dust in the polar region and not by the torus, which would demand a new paradigm for the infrared emission structure in AGNs. The current low detection rate of polar dust in the AGNs of the MIR atlas is explained by the lack of sufficient high-quality MIR data and the requirements on the orientation, strength of narrow-line region, and distance of the AGNs. The James Webb Space Telescope will enable much deeper nuclear MIR studies with comparable angular resolution, allowing us to resolve the polar emission and surroundings in most of the nearby AGNs.
COEVAL INTERMEDIATE-MASS STAR FORMATION IN N4W
Authors: Chen Zhiwei , Zhang Shaobo , Zhang Miaomiao , Jiang Zhibo , Tamura Motohide , Kwon Jungmi 
Published: May 2016

ABSTRACT
Protostars are mostly found in star-forming regions, where the natal molecular gas still remains. At about

5
′

west of the molecular bubble N4, N4W is identified as a star-forming clump hosting three Class II (IRS 1–3), and one Class I (IRS 4) young stellar objects (YSOs), as well as a submillimeter source SMM1. The near-IR polarization imaging data of N4W reveal two infrared reflection nebulae close to each other, which are in favor of the outflows of IRS 1 and IRS 2. The bipolar mid-IR emission centered on IRS 4 and the arc-like molecular gas shell are lying on the same axis, indicating a bipolar molecular outflow from IRS 4. There are two dust temperature distributions in N4W. The warmer one is widely distributed and has a temperature of

T

d

≳
28

K

, with the colder one being from the embedded compact submillimeter source SMM1. N4W’s mass is estimated to be

∼
2.5
×

10

3

M

⊙

, and the mass of SMM1 is

∼
5.5
×

10

2

M

⊙

at

T

d

=
15

K

, calculated from the CO 1 − 0 emission and 870 μm dust continuum emission, respectively. Based on the estimates of the bolometric luminosity of IRS 1–4, these four sources are intermediate-mass YSOs at least. SMM1 is gravitationally bound, and is capable of forming intermediate-mass stars or even possibly massive stars. The co-existence of the IR bright YSOs and the submillimeter source represents potential sequential star formation processes separated by ∼0.5 Myr in N4W. This small age spread implies that the intermediate-mass star formation processes happening in N4W are almost coeval.
DETECTION OF HF TOWARD PKS 1830–211, SEARCH FOR INTERSTELLAR H2F+, AND LABORATORY STUDY OF H2F+ AND H2Cl+ DISSOCIATIVE RECOMBINATION
Authors: Kawaguchi K. , Muller S. , Black J. H. , Amano T. , Matsushima F. , Fujimori R. , Okabayahsi Y. , Nagahiro H. , Miyamoto Y. , Tang J. 
Published: May 2016

ABSTRACT
We report extragalactic observations of two fluorine-bearing species, hydrogen fluoride (HF) and fluoronium (H2F+), in the z = 0.89 absorber in front of the lensed blazar PKS 1830−211 with the Atacama Large Millimeter/submillimeter Array. HF was detected toward both southwest and northeast images of the blazar, with column densities >3.4 × 1014 cm−2 and 0.18 × 1014 cm−2, respectively. H2F+ was not detected, down to an upper limit (3σ) of 8.8 × 1011 cm−2 and an abundance ratio of [H2F+]/[HF]

1/386. We also searched for H2F+ toward the Galactic sources NGC 6334 I and W51C, and toward Galactic center clouds with the Herschel HIFI spectrometer.6
The upper limit on the column density was derived to be 2.5 × 1011 cm−2 in NGC 6334 I, which is 1/68 of that for H2Cl+. In constrast, the ortho transition of H2Cl+ is detected toward PKS 1830–211. To understand the small abundance of interstellar H2F+, we carried out laboratory experiments to determine the rate constants for the ion–electron recombination reaction by infrared time-resolved spectroscopy. The constants determined are k

e
(209 K) =

cm3 s−1 and

cm3 s−1 for H2F+ and H2Cl+, respectively. The difference in the dissociative recombination rates between H2F+ and H2Cl+ by a factor ∼2 and the cosmic abundance ratio [F]/[Cl] ≈ 1/6 are not enough to explain the much smaller abundance of H2F+. The difference in the formation mechanism of H2F+ and H2Cl+ in interstellar space would be a major factor in the small abundance of H2F+.
MAGNETO-ACOUSTIC WAVES IN A GRAVITATIONALLY STRATIFIED MAGNETIZED PLASMA: EIGEN-SOLUTIONS AND THEIR APPLICATIONS TO THE SOLAR ATMOSPHERE
Authors: Mather J. F. , Erdélyi R. 
Published: May 2016

ABSTRACT
Magneto-acoustic gravity (MAG) waves have been studied intensively in the context of astrophysical plasmas. There are three popular choices of analytic modeling using a Cartesian coordinate system: a magnetic field parallel, perpendicular, or at an angle to the gravitational field. Here, we study a gravitationally stratified plasma embedded in a parallel, so called vertical, magnetic field. We find a governing equation for the auxiliary quantity Θ = p
1/ρ
0, and find solutions in terms of hypergeometric functions. With the convenient relationship between Θ and the vertical velocity component, v

z
, we derive the solution for v

z
. We show that the four linearly independent functions for v

z
can also be cast as single hypergeometric functions, rather than the Frobenius series derived by Leroy & Schwartz. We are then able to analyze a case of approximation for a one-layer solution, taking the small wavelength limit. Motivated by solar atmospheric applications, we finally commence study of the eigenmodes of perturbations for a two-layer model using our solutions, solving the dispersion relation numerically. We show that, for a transition between a photospheric and chromospheric plasma embedded in a vertical magnetic field, modes exist that are between the observationally widely investigated three and five minute oscillation periods, interpreted as solar global oscillations in the lower solar atmosphere. It is also shown that, when the density contrast between the layers is large (e.g., applied to photosphere/chromosphere-corona), the global eigenmodes are practically a superposition of the same as in each of the separate one-layer systems.
A GLOBAL MAGNETIC TOPOLOGY MODEL FOR MAGNETIC CLOUDS. IV.
Authors: Hidalgo M. A. 
Published: May 2016

ABSTRACT
In the first paper of this series, we introduced a global topology model for the study of magnetic clouds (MCs), fitting it to the experimental magnetic field components and obtaining, for example, the orientation of the axis of the MCs in the interplanetary medium. In the third paper, we extended the model to include theoretical hydrostatic plasma pressure, also incorporating it in the fitting procedure. The present work is complementary to the previous ones, now incorporating the proton current density as deduced from the continuity equation. In particular, we are interested in the component of the proton current density parallel to the magnetic field lines of the MC,

, because the perpendicular component is expected to have information similar to the plasma pressure. Under all of these conditions, our fitting procedure now involves simultaneous analysis of the three components of the magnetic field, the trace of the plasma pressure, and the parallel proton current density. This provides us with more information about the physical mechanisms taking place inside MCs, thus helping us to understand the propagation and evolution of these structures in the interplanetary medium.