bluuebunny/crossref_metadata_2025_split huggingface dataset:
Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality?
Authors: Lennox Clive S. 
Published: December 2015

ABSTRACT
In 2005–2006, the PCAOB imposed restrictions on auditors' tax services in order to strengthen auditor independence and improve audit quality. The restrictions resulted in a significant drop in auditor-provided tax services (APTS). To test the impact on audit quality, I partition the sample into a treatment group (companies whose APTS purchases dropped significantly when the restrictions were introduced) and a control group (companies whose APTS purchases were relatively unaffected) and I measure audit quality using the incidence of accounting misstatements, tax-related misstatements, and auditors' going-concern opinions. Using a difference-in-differences design, I find no change in audit quality for the treatment group relative to the control group after the restrictions are imposed.
The Tax Policy Debate: Increasing the Policy Impact of Academic Tax Accounting Research
Authors: Clemons Roy , Shevlin Terry 
Published: December 2015

ABSTRACT

Motivation
Academic accounting journals publish research with potential policy implications; however, the published manuscripts are often not considered by policymakers. We argue that the academic research currently being produced by accountants can have an increased policy impact.

Objective
Our objective is to discuss how the policy impact of the academic research currently being produced can be increased by effectively integrating, presenting, and disseminating information that is useful to policymakers.

Contribution to the Academic Literature
We offer the following recommendations to increase the policy impact of academic research: (1) integrate a discussion of the debate surrounding the tax policy issue under study into the manuscript; (2) explicitly offer detailed interpretations and implications of the research results; (3) proffer normative statements based on the empirical evidence; (4) provide a synopsis of the manuscript's contribution to the policy debate via a structured abstract; and (5) utilize additional communication channels to increase the visibility of the academic research to those interested in tax policy.

Contribution to Decision Makers
The recommendations offered in this paper can help to increase the probability that the academic tax accounting research currently being produced is both directly useful and effectively disseminated to those interested in the tax policymaking process.
Changes in the oropharyngeal airway of Class II patients treated with the mandibular anterior repositioning appliance
Authors: Rizk Susan , Kulbersh Valmy Pangrazio , Al-Qawasmi Riyad 
Published: December 2015

ABSTRACT
Objective: To evaluate the effects of functional appliance treatment on the oropharyngeal airway volume, airway dimensions, and anteroposterior hyoid bone position of growing Class II patients.
Materials and Methods: Twenty Class II white patients (mean age, 11.7 ± 1.75 years) treated with the MARA followed by fixed appliances were matched to an untreated control sample by cervical vertebrae maturation stage at pretreatment (T1) and posttreatment (T2) time points. Cone beam computed tomography scans were taken at T1 and T2. Dolphin3D imaging software was used to determine oropharyngeal airway volume, dimensions, and anteroposterior hyoid bone position.
Results: Multivariate ANOVA was used to evaluate changes between T1 and T2. Oropharyngeal airway volume, airway dimensions, and A-P position of the hyoid bone increased significantly with functional appliance treatment. SNA and ANB decreased significantly in the experimental group (P ≤ .05). Changes in SNB and Sn-GoGn failed to reach statistical significance.
Conclusions: Functional appliance therapy increases oropharyngeal airway volume, airway dimensions, and anteroposterior hyoid bone position in growing patients.
The Effect of Dicamba on Peanut When Applied during Vegetative Growth Stages
Authors: Blanchett B.H. , Grey T.L. , Prostko E.P. , Webster T.M. 
Published: December 2015

ABSTRACT
The development of dicamba-resistant cotton and soybean cultivars has created great concern about the potential off-target movement of dicamba onto sensitive species, including broadleaf crops. Peanut is often grown in close proximity to cotton and soybean. Therefore, field studies were conducted during 2012 and 2013 at Plains, Ty Ty, and Attapulgus, GA to evaluate peanut response to rates of dicamba (35, 70, 140, 280, and 560 g ae ha−1) applied at preemergence (PRE), 10, 20, or 30 d after planting (DAP) corresponding to PRE, V2, V3, and V5 peanut growth stages, respectively. Nontreated controls were included for comparison. As dicamba rate increased, both peanut injury and peanut yield loss increased. Peanut response to dicamba was fit to log-logistic regression models for injury and linear regression models for yield loss. Peanut injury increased with rate of dicamba, but was variable among the locations. A general trend was that peanut plants became more sensitive to dicamba injury as plants approached reproductive stage, as evidenced through a declining linear relationship between I50 values (i.e. rate of dicamba that elicits a 50% crop response) and timing of application. PRE applications of dicamba had I50 values that ranged from 125 to 323 g ha−1 of dicamba, while I50 values were 44 to 48 g ha−1 of dicamba at the V5 peanut growth stage. There was a linear relationship between peanut yield and dicamba rate, with 560 g ha−1 causing maximum yield losses ranging from 0 to 86% when applied PRE, 24 to 82% when applied at V2 growth stage, 30 to 95% when applied at V3 growth stage, and 45 to 88% when applied at V5 growth stage. Across all treatments and locations, there was also a negative linear relationship between peanut yield and peanut crop injury, with a decline of 8.5% yield for every 10% increase in crop injury. Growers and their consultants/extension agents can use this peanut injury data to predict potential peanut yield loss from sprayer contamination or off-target movement of dicamba.
Fine Phenotyping of Pod and Seed Traits in Arachis Germplasm Accessions Using Digital Image Analysis
Authors: Wu C. , Gill R. , Chu Y. , Holbrook C.C. , Ozias-Akins P. 
Published: December 2015

ABSTRACT
Reliable and objective phenotyping of peanut pod and seed traits is important for cultivar selection and genetic mapping of grade components. To develop useful and efficient methods to quantitatively define peanut pod and seed traits, a group of peanut germplasm with high levels of phenotypic variation was included in this study. Digital image analysis was employed to quantify peanut pod volume using projected 2-dimensional pod area as an effective surrogate parameter. Strong correlation between pod volume measured by water displacement and image analysis was established (R2  =  0.891). Pod volume, pod density and kernel percent were observed to vary significantly among the germplasm lines. To define testa color, hue angle analysis was performed on a subset of germplasm with solid testa color. It was determined that hue angle can sufficiently differentiate genotypic differences based on testa color variation.
Intensities of Sensory Attributes in High- and Normal-Oleic Cultivars in the Uniform Peanut Performance Test
Authors: Isleib Thomas G. , Pattee Harold E. , Tubbs R. Scott , Sanders Timothy H. , Dean Lisa O. , Hendrix Keith W. 
Published: December 2015

ABSTRACT
In order to ascertain whether or not flavor differed between high- and normal-oleic peanuts (Arachis hypogaea L.), data from the quality assessment phase of the Uniform Peanut Performance Test (UPPT) were used to compare the mean of 27 high-oleic cultivars with 32 normal oleic cultivars and registered germplasm lines. No difference was detected for any sensory attribute intensity except stale/cardboardy. That difference was minor (0.16 vs. 0.28 flavor intensity units, P = 0.0008) and favored high-oleics. Although there was no detectable difference between high- and normal oleic lines, there was variation among individual lines for oil content, roast color, and several sensory attributes (dark roasted, raw/beany, roasted peanutty, sweet aromatic, sweet, bitter, wood-hulls-skins, and “off flavors” stale/cardboard, fruity/fermented, and plastic/chemical). No variation at all was detected among lines for astringent, earthy, painty, metallic, or sour. The absence of large differences between the two major oleic acid types and the presence of variation among lines within types for some key attributes suggests that it is possible to identify high-oleic cultivars with superior flavor profiles.
Les baignades en rivière d'Ile-de-France : des premiers aménagements à la piscine parisienne Joséphine Baker
Authors: Duhau Isabelle 
Published: December 2015

"Swimming in the river of the Ile-de-France : from the first facilities to the Josephine Baker swimming pool", by Isabelle Duhau.
No one has ever swum in the Seine in Paris since more than three centuries. The facilities, first short-lived structures, got improved and controlled by the authorities as they became permanent constructions. Simple stakes driven in the bed of the river and supporting a stretched canvas would be replaced by facilities composed of floating landing stages around a pool. Then changing-rooms and annexes would be erected on the banks, before the pools got built into the embankments so as to make water purification easier.
The fashion of swimming in river water, aroused by the renewed interest for health bath, was followed by the one of the swimming school in the late XVIIIth Century. In sum- mertime, men and women had to have the sense of decency and so would go to separate places so as to freshen up, to keep in good fit, to do sport, to meet friends and, as for the youngest, to dare play bold games. The riverside beaches where, at last, sexual separation was no longer imposed, would prove a success with the inhabitants of the Ile-de-France, missing the seaside shores. In the région, these facilities were in dozens in the end. The best equipped ones would include a hostel, a casino, a restaurant or a dance hall to draw an ever bigger clientele. However, since the 1950's, in one river after another, swimming has been prohibited because of the pollution, putting an end to these swimming pools of a particular kind which, for most of them, no longer exist.
ELECTRICAL AND DIELECTRIC PROPERTIES OF RUBBER
Authors: Roland C. M. 
Published: December 2015

ABSTRACT
This review describes electrical and dielectric measurements of rubbery polymers. The interest in the electrical properties is primarily due to the strong effect of conductive fillers, the obvious example being carbon black. Conductivity measurements can be used to probe dispersion and the connectivity of filler particles, both of which exert a significant influence on the mechanical behavior. Dielectric relaxation spectra are used to study the dynamics, including the local segmental dynamics and secondary relaxations, and for certain polymers the global chain modes. A recent development in the application of nonlinear dielectric spectroscopy is briefly discussed.
Lietuvos šaulių sąjunga valstybės gynyboje XX a. 4-ajame dešimtmetyje: šaulių parengtis karinėms užduotims vykdyti
Authors: Vaičenonis Jonas 
Published: December 2015

Per pirmąjį XXI a. dešimtmetį lietuvių istoriografijoje yra įrodyta, kad pokario antisovietinės rezistencijos metu ženklų vaidmenį atliko šauliai. Natūralu, kad didžioji dalis jų karinių ir organizacinių gebėjimų formavosi Lietuvos šaulių sąjungos veiklos metais taikos metu, t. y. XX a. 4-ajame dešimtmetyje, kai vyko intensyvus kariuomenės modernizavimo ir reformavimo bei Lietuvos šaulių sąjungos integracijos į valstybės gynybos sistemą procesas. Šio straipsnio tikslas – išanalizuoti šaulių parengties karinėms užduotims vykdyti raidą, keliant hipotezę, kad įvairiuose mokymuose įgyta kovinė patirtis ne tik galėjo, bet ir turėjo būti panaudota 1944 m. prasidėjusio partizaninio karo Lietuvoje metu.
Outcomes of Living Kidney Donors with Rheumatoid Arthritis
Authors: Cheungpasitporn Wisit , Thongprayoon Charat , Ungprasert Patompong , Erickson Stephen B. 
Published: December 2015

Background— Patients with rheumatoid arthritis are more likely to have reduced kidney function develop over time. The aim of this study was to assess the clinical and safety outcomes of living kidney donors with rheumatoid arthritis. Methods— A retrospective cohort study at a tertiary referral hospital to assess the outcomes of living kidney donors with rheumatoid arthritis. All 6 adults with rheumatoid arthritis who underwent nephrectomy as living kidney donors between January 2000 and September 2014 were included. Eighteen nondonors with rheumatoid arthritis (3 nondonors per donor) were randomly selected for comparison by matching the year of birth and comorbidity score. Results— None of the donors with rheumatoid arthritis had a flare-up of arthritis at a median follow-up time of 5.9 years (interquartile range [IQR], 3.1–7.5 years), while 5 (27.8%) nondonors with rheumatoid arthritis had a flare-up at a median follow-up time of 4.7 years (IQR, 3.1–6.7 years). After nephrectomy, donors' estimated glomerular filtration rate decreased to a mean of 43.53 (SD, 4) mL/min per 1.73 m2 at 7 days after the index date. The estimated glomerular filtration rate of donors subsequently increased significantly at rate of 3.99 mL/min per 1.73 m2 ( P< .001). None of the donors with rheumatoid arthritis had end-stage renal disease develop or died at median follow-up times of 5.9 (IQR, 3.1–7.5) years and 8.2 (IQR, 5.8–9.7) years, respectively. Conclusion— Healthy kidney donors with rheumatoid arthritis have good outcomes, with no increased risk of decline in renal function, end-stage renal disease, or death.
Low temperature fabrication of metal oxide thin film transistors formed by a heated aqueous precursor solution
Authors: Lee Keun Ho , Han Sun Woong , Park Jee Ho , Yoo Young Bum , Lee Se Jong , Baik Hong Koo , Song Kie Moon 
Published: December 2015

Abstract
We introduce an easy process for the fabrication of solution-processed indium oxide (InO) thin film transistors (TFTs) by heating a precursor solution. InO TFTs fabricated from solutions of an InO precursor heated at 90 °C had the highest mobility of 4.61 cm2 V−1 s−1 after being annealed at 200 °C. When the InO precursor solution is heated, HNO3 may be thermally evaporated in the InO precursor solution. Nitrogen atoms can disrupt hydrolysis and condensation reactions. An InO thin film deposited from a solution of the heated InO precursor is advantageous for hydrolysis and condensation reactions due to the absence of nitrogen atoms.
From graphene to carbon nanotube: The oxygen effect on the synthesis of carbon nanomaterials on nickel foil during CVD process
Authors: Chou Yu-Ching , Wu Hsuan-Chung , Hsieh Chien-Kuo 
Published: December 2015

Abstract
In this study, we demonstrated an oxygen-assisted ultralow-pressure (20 mTorr) chemical vapor deposition (CVD) method for the synthesis of carbon nanomaterials, including multilayer graphene (MLG), double-layer graphene (DLG), single-layer graphene (SLG), and carbon nanotubes (CNTs) on a Ni foil substrate. Oxygen is typically considered undesirable to synthesize carbon nanomaterials during the CVD process. However, our study provided evidence demonstrating that the growth of MLG, DLG, SLG, and CNTs can be maintained by adjusting the oxygen concentration during the CVD process; it also provided an easy way in controlling the layer of graphene. It was observed that oxygen played an important role in controlling the synthesis of carbon nanomaterials.
Neodymium isotope constraints on provenance, dispersal, and climate‐driven supply of Zambezi sediments along the Mozambique Margin during the past ∼45,000 years
Authors: van der Lubbe H. J. L. , Frank Martin , Tjallingii Rik , Schneider Ralph R. 
Published: December 2015

AbstractMarine sediments deposited off the Zambezi River that drains a considerable part of the southeast African continent provide continuous records of the continental climatic and environmental conditions. Here we present time series of neodymium (Nd) isotope signatures of the detrital sediment fraction during the past ∼45,000 years, to reconstruct climate‐driven changes in the provenance of clays deposited along the Mozambique Margin. Coherent with the surface current regime, the Nd isotope distribution in surface sediments reveals mixing of the alongshore flowing Zambezi suspension load with sediments supplied by smaller rivers located further north. To reconstruct past changes in sediment provenances, Nd isotope signatures of clays that are not significantly fractionated during weathering processes have been obtained from core 64PE304‐80, which was recovered just north of the Zambezi mouth at 1329 m water depth. Distinctly unradiogenic clay signatures (ɛNd values <−14.2) are found during the Last Glacial Maximum, Heinrich Stadial 1, and Younger Dryas. In contrast, the Nd isotope record shows higher, more radiogenic isotope signatures during Marine Isotope Stage 3 and between ∼15 and ∼5 ka BP, the latter coinciding with the timing of the northern hemisphere African Humid Period. The clay‐sized sediment fraction with the least radiogenic Nd isotope signatures was deposited during the Holocene, when the adjacent Mozambique Shelf became completely flooded. In general, the contribution of the distinctly unradiogenic Zambezi suspension load has followed the intensity of precession‐forced monsoonal precipitation and enhanced during periods of increased southern hemisphere insolation and high‐latitude northern hemispheric climate variability.
Seismicity distribution and locking depth along the Main Marmara Fault, Turkey
Authors: Schmittbuhl J. , Karabulut H. , Lengliné O. , Bouchon M. 
Published: December 2015

AbstractThe seismicity along the Main Marmara Fault (MMF) below the Marmara Sea is analyzed during the 2007–2012 period to provide insights on the recent evolution of this important regional seismic gap. High precision locations show that seismicity is strongly varying along strike and depth providing fine details of the fault behavior that are inaccessible from geodetic observations. The activity strongly clusters at the regions of transition between basins. The Central basin shows significant seismicity located below the shallow locking depth inferred from GPS measurements. Its b‐value is low and the average seismic slip is high. All observations are consistent with a deep creep of this segment. On the contrary, the Kumburgaz basin at the center of the fault shows sparse seismicity with the hallmarks of a locked segment. In the eastern Marmara Sea, the seismicity distribution along the Princes Island segment in the Cinarcik basin, is consistent with the geodetic locking depth of 10 km and a low contribution to the regional seismic energy release. The assessment of the locked segment areas provide an estimate of the magnitude of the main forthcoming event to be about 7.3 assuming that the rupture will not enter significantly within creeping domains.
Italian and Alpine three‐dimensional crustal structure imaged by ambient‐noise surface‐wave dispersion
Authors: Molinari I. , Verbeke J. , Boschi L. , Kissling E. , Morelli A. 
Published: December 2015

AbstractWe derive the 3‐D crustal structure (S wave velocity) underneath Italy and the Alpine region, expanding and exploiting the database of ambient noise Rayleigh‐wave phase‐ and group‐velocity of Verbeke et al. (2012). We first complement the database of Verbeke et al. (2012) with a dense set of new ambient‐noise‐based phase‐velocity observations. We next conduct a suite of linear least squares inversion of both phase‐ and group‐velocity data, resulting in 2‐D maps of Rayleigh‐wave phase and group velocity at periods between 5 and 37 s. At relatively short periods, these maps clearly reflect the surface geology of the region, e.g., low velocity zones at the Po Plain; at longer periods, deeper structures such as Moho topography under Alps and Apennines, and lower‐crust anomalies are revealed. Our phase‐ and group‐velocity models are next inverted via the Neighbourhood Algorithm to determine a set of one‐dimensional shear‐velocity models (one per phase/group‐velocity pixel), resulting in a new three‐dimensional model of shear velocity (vS) parameterized in the same way as the European reference crustal model EPcrust. We also show how well vS is constrained by phase and group dispersion curves. The model shows the low velocity area beneath the Po Plain and the Molasse basin; the contrast between the low‐velocity crust of the Adriatic domain and the high‐velocity crust of the Tyrrhenian domain is clearly seen, as well as an almost uniform crystalline crust beneath the Alpine belt. Our results are discussed from the geological/geodynamical standpoint, and compared to those of other, interdisciplinary studies.
Predicted slowdown in the rate of Atlantic sea ice loss
Authors: Yeager Stephen G. , Karspeck Alicia R. , Danabasoglu Gokhan 
Published: December 2015

AbstractCoupled climate models initialized from historical climate states and subject to anthropogenic forcings can produce skillful decadal predictions of sea surface temperature change in the subpolar North Atlantic. The skill derives largely from initialization, which improves the representation of slow changes in ocean circulation and associated poleward heat transport. We show that skillful predictions of decadal trends in Arctic winter sea ice extent are also possible, particularly in the Atlantic sector. External radiative forcing contributes to the skill of retrospective decadal sea ice predictions, but the spatial and temporal accuracy is greatly enhanced by the more realistic representation of ocean heat transport anomalies afforded by initialization. Recent forecasts indicate that a spin‐down of the thermohaline circulation that began near the turn of the century will continue, and this will result in near‐neutral decadal trends in Atlantic winter sea ice extent in the coming years, with decadal growth in select regions.
Continuous subsidence in the Thingvellir rift graben, Iceland: Geodetic observations since 1967 compared to rheological models of plate spreading
Authors: Islam Md. Tariqul , Sturkell Erik , LaFemina Peter , Geirsson Halldór , Sigmundsson Freysteinn , Ólafsson Halldór 
Published: December 2015

AbstractNorth America‐Eurasia relative plate motion across the Mid‐Atlantic Ridge in south Iceland is partitioned between overlapping ridge segments, the Western Volcanic Zone (WVZ) and the Eastern Volcanic Zone. The Thingvellir graben, a 4.7 km wide graben, lies along the central axis of the WVZ and has subsided >35 m during the Holocene. An ~8 km long leveling profile across the graben indicates a subsidence rate of ~1 mm yr−1 from 1990 to 2007, relative to the first (westernmost) benchmark. Modeled GPS velocities from 1994 to 2003 estimate a spreading rate of 6.7 ± 0.5 mm yr−1 or 35% of the full plate motion rate and up to 6.0 mm yr−1 subsidence. The combined geodetic observations show that the deformation zone is 10 times wider than the graben width. We utilize these geodetic observations to test the effects of ridge thermal structure on the kinematics across divergent boundaries. We apply a nonlinear rheology, thermomechanical model implemented in a finite element model. A 700°C isotherm is applied for the brittle to ductile transition in the crust, representing a dry olivine rheology. We adjust the depth of this isotherm to solve for the best fit model. The best fit model indicates that the 700°C isotherm is at 8 km depth below the ridge axis, which results in an average thermal gradient of 87.5°C km−1 in the upper crust. The thermomechanical model predicts a subsidence rate of 4 mm yr−1, comparable to our geodetic observations.