bluuebunny/crossref_metadata_2025_split huggingface dataset:
Characteristics of the internal audit and external audit hours: evidence from S. Korea
Authors: Lee Ho-Young , Park Hyun-Young 
Published: June 2016

Purpose
Using 5,055 sample firm-years in Korea between 2009 and 2013, this paper aims to examine the association between the characteristics of the internal audit and the number of external audit hours as a proxy for audit efficiency.

Design/methodology/approach
This study is motivated by the International Standard on Auditing No. 610: “Using the work of internal auditors”. This auditing standard guides external auditors in using the work of internal auditors to obtain audit evidence and consult internal auditors for direct assistance. The authors expect that external audit efficiency will increase when the work of competent internal auditors is used.

Findings
The authors find that the number of internal auditors relative to the number of employees is associated with the number of external audit hours. This result suggests that the greater the availability of internal auditors, the greater their contribution will be to the financial statement audit and the more efficient the audit. The authors find evidence that external auditors use the work of internal auditors with accounting and legal expertise to improve audit efficiency. They also find some evidence that the work of internal auditors with greater availability is more effective during initial external audit engagements.

Originality/value
This study adds to the extant literature on the contributions of internal auditors to external audits by using archival data and by measuring audit effort using a large database of audit hours. In addition, our findings have practical implications for firms and external auditors who are evaluating the role and value of using the work of internal auditors. The authors also believe that the findings will be of interest to regulators or auditing standards boards.
The joint impact of management expressed confidence and response timing on auditor professional skepticism in client email inquiries
Authors: Zimmerman Aleksandra B. 
Published: June 2016

PurposeWhile academic research has been conducted on auditors’ ability to exercise professional skepticism in face-to-face client interviews, little is known about auditors’ application of professional skepticism in email communication with the client. The purpose of this paper is to examine the factors that impact auditor professional skepticism during client inquiries conducted through email.Design/methodology/approachA 2 × 2 between-subjects experiment was conducted with 69 undergraduate and graduate auditing students as surrogates for auditors. The experimental design crossed two levels of client expressed confidence (high and low) and two levels of client response timing to the auditor’s email inquiry (earlier than expected and later than expected).FindingsResults indicate that management expressed confidence moderates the influence of management response timing on auditor professional skepticism and that auditor perceptions of client credibility mediate this interactive effect. When the client’s response is low in confidence, auditors perceive a later-than-expected response from the manager as less credible than an earlier-than-expected response, which leads to less reliance on management explanations, which signifies more skepticism. However, when confidence is high, response timing does not impact perceptions of the client’s credibility.Practical implicationsThe results imply that junior auditors should be vigilant of how communication cues in client emails may impact their judgments. Even though management response timing and expressed confidence should not influence auditor skepticismper se, auditors seem to vary their level of skepticism with the timing of the client’s response when client confidence is low but not when client confidence is high, despite the information content of the client’s response being held constant.Originality/valueThis study contributes to the literature on professional skepticism by addressing the Public Company Accounting Oversight Board’s concerns about the need for auditors to exercise more professional skepticism in practice, particularly in an environment in which computer-mediated communication is increasing at a fast pace; and assists practitioners in better understanding the factors that influence the degree of skepticism auditors exercise when collecting audit evidence through email. The study should be of interest to audit firms, as it provides evidence on whether auditors use nonverbal cues such as chronemics, or time-related messages, in email communication to judge management and evidence reliability and credibility.
Analysis of the factors impacting ETFs net fund flow changes
Authors: Ivanov Stoyu I. 
Published: June 2016

Purpose
The purpose of this study is to identify the factors that impact the exchange-traded funds net fund flow changes on a daily basis.

Design/methodology/approach
A total of 1,212 different exchange-traded funds with a proprietary daily net fund flow data and logistic regressions were studied because the majority of the 1,212 exchange-traded funds have mostly zero daily net fund flow changes.

Findings
It was documented that in the period December 22, 2005 to July 28, 2010 autocorrelation at the daily frequency is not universally present for the 1,212 exchange-traded funds that we study, despite the fact that this is the case in the monthly data documented in prior studies. No support was found for the feedback trading hypothesis but some support was found for the contrarian investor hypothesis on daily basis, even though the opposite is ascertained for both in the prior literature monthly data. Also, it cannot be concluded that tracking error prompts net fund flow changes and thus arbitrage activity.

Originality/value
The paper contributes to the ongoing analysis of the factors influencing investment companies fund flow changes, which has mostly focused on open-end funds and monthly data so far. Considering the increased scope and relevance of exchange-traded funds in today’s financial markets, this study fills a void in the fund flow changes literature.
Floral morphology and pollination inGastrodia elata, a mycoheterotrophic orchid
Authors: Sugiura Naoto 
Published: June 2016

AbstractPollination biology inGastrodia elatawas investigated onRebunIsland,Japan. The flowers have an urceolate perianth chamber whose opening is constricted by the column and labellum. This structure plays a crucial role in the selection of small‐bodied bees from flower visitors of various body sizes. In addition, the furrow on the ventral side of the column possibly contributes to the admission of sweat bee pollinators, whose thoracic widths match the width of the furrow. Sweat bees receive the pollinarium on their thorax while escaping head first from the chamber. No pollinator rewards, such as previously reported harvestable spongy tissue, are likely to be produced by the orchid. The flowers, however, have a glossy area reminiscent of nectar secreted into the chamber that likely acts as a deceptive signal for pollinators. Fruit‐set ratios were found to vary spatiotemporally; the values were higher under bright light conditions, probably reflecting the presence of sweat bees for sunny places.
Oral language skills intervention in pre‐school—a cautionary tale
Authors: Haley Allyson , Hulme Charles , Bowyer‐Crane Claudine , Snowling Margaret J. , Fricke Silke 
Published: June 2016

AbstractBackgroundWhile practitioners are increasingly asked to be mindful of the evidence base of intervention programmes, evidence from rigorous trials for the effectiveness of interventions that promote oral language abilities in the early years is sparse.AimsTo evaluate the effectiveness of a language intervention programme for children identified as having poor oral language skills in preschool classes.Methods & ProceduresA randomized controlled trial was carried out in 13 UK nursery schools. In each nursery, eight children (N = 104, mean age = 3 years 11 months) with the poorest performance on standardized language measures were selected to take part. All but one child were randomly allocated to either an intervention (N = 52) or a waiting control group (N = 51). The intervention group received a 15‐week oral language programme in addition to their standard nursery curriculum. The programme was delivered by trained teaching assistants and aimed to foster vocabulary knowledge, narrative and listening skills.Outcomes & ResultsInitial results revealed significant differences between the intervention and control group on measures of taught vocabulary. No group differences were found on any standardized language measure; however, there were gains of moderate effect size in listening comprehension.Conclusions & ImplicationsThe study suggests that an intervention, of moderate duration and intensity, for small groups of preschool children successfully builds vocabulary knowledge, but does not generalize to non‐taught areas of language. The findings strike a note of caution about implementing language interventions of moderate duration in preschool settings. The findings also highlight the importance of including a control group in intervention studies.
Financializing Desalination: Rethinking the Returns of Big Infrastructure
Authors: Loftus Alex , March Hug 
Published: June 2016

AbstractAgainst the trend prevalent during the 1990s and 2000s, large‐scale infrastructural projects have made a comeback in the water sector. Although sometimes framed as part of a broader sustainable transition, the return of big infrastructure is a much more complicated story in which finance has played a crucial role. In the following article, we explore this encounter between finance and water infrastructure using the case of Britain's first experiment in desalination technologies, the Thames Water Desalination Plant (TWDP). On the surface, the plant appears to be a classic example of the successes of normative industrial ecology, in which sustainability challenges have been met with forward‐thinking green innovations. However, the TWDP is utterly dependent on a byzantine financial model, which has shaped Thames Water's investment strategy over the last decade. This article returns to the fundamental question of whether London ever needed a desalination plant in the first place. Deploying an urban political ecology approach, we demonstrate how the plant is simultaneously an iconic illustration of ecological modernization and a fragile example of an infrastructure‐heavy solution to the demands of financialization. Understanding the development of the TWDP requires a focus on the scalar interactions between flows of finance, waste, energy and water that are woven through the hydrosocial cycle of London.
Biocatalytic Approaches Using Lactulose: End Product Compared with Substrate
Authors: Silvério Sara C. , Macedo Eugénia A. , Teixeira José A. , Rodrigues Lígia R. 
Published: June 2016

AbstractLactulose is a lactose‐based carbohydrate with well‐known prebiotic effect and recognized medical applications. Currently, the commercially available lactulose is chemically synthesized. Nevertheless, the process leads to low yields and high levels of by‐products. Alternatively, lactulose can be produced by enzymatic synthesis, which provides a cleaner production under mild conditions. Two different enzymatic routes were reported for lactulose production. Lactulose can be obtained through hydrolysis and transfer reactions catalyzed by a glycosidase. Alternatively, lactulose can be produced by direct isomerization of lactose to lactulose catalyzed by cellobiose‐2‐epimerase. An interesting characteristic of lactulose is also its capacity to act as substrate in additional enzymatic synthesis which leads to the formation of attractive compounds, such as lactulose‐based oligosaccharides and lactulose esters. Besides increasing the interest and potential of lactulose, these lactulose‐based compounds can also offer new and promising functionalities and applications. Herein, we review the enzymes involved in the synthesis of lactulose, as well as the reaction conditions and yields. The potential of different enzymes is discussed and it is shown that reaction conditions and composition of products depend on the type of enzyme and its microbial source. The conversion of lactulose into lactulose‐based compounds is also covered, describing in detail the biocatalysts involved, the reaction conditions used, and the potential of the final products obtained.
Sarcopenia and hospitalisation costs in older adults: a cross‐sectional study
Authors: Antunes Ana C. , Araújo Daniela A. , Veríssimo Manuel T. , Amaral Teresa F 
Published: June 2016

AimThe impact of sarcopenia on hospitalisation has been under intense investigation; however, little is known about the association between sarcopenia and their costs among hospitalised patients. The aim of the present study was to quantify the association between sarcopenia and hospitalisation costs among older adults.MethodsA cross‐sectional study was conducted in 201 hospitalised older adults in a general hospital. Sarcopenia was identified according to the European Working Group on Sarcopenia in Older People (EWGSOP) criteria. Muscle mass was assessed by anthropometric measurements, muscle strength through handgrip strength evaluation and physical performance by Timed Up and Go Test. Nutritional status was evaluated using the Mini Nutritional Assessment—Short Form (MNA‐SF), and hospital costs were assessed with the Diagnosis Related Groups (DRGs) system. Multivariable logistic regression models were fitted to quantify the association between sarcopenia and hospital costs. Increased hospital costs were considered when a patients′ cost was higher than the mean cost of an average patient (€2396.24).ResultsWithin this sample, 10.4% sarcopenic, 43.8% at nutritional risk and 14.9% undernourished older adults were identified. After adjustment, sarcopenia (OR = 5.70, 95% CI 1.57–20.71) and low muscle strength (OR = 2.40, 95% CI 1.12–5.15) were associated with increased hospital costs.ConclusionsSarcopenia and low muscle strength at hospital admission were independently associated with increased hospital costs.
Vector soup: high‐throughput identification of Neotropical phlebotomine sand flies using metabarcoding
Authors: Kocher Arthur , Gantier Jean‐Charles , Gaborit Pascal , Zinger Lucie , Holota Helene , Valiere Sophie , Dusfour Isabelle , Girod Romain , Bañuls Anne‐Laure , Murienne Jerome 
Published: June 2016

AbstractPhlebotomine sand flies are haematophagous dipterans of primary medical importance. They represent the only proven vectors of leishmaniasis worldwide and are involved in the transmission of various other pathogens. Studying the ecology of sand flies is crucial to understand the epidemiology of leishmaniasis and further control this disease. A major limitation in this regard is that traditional morphological‐based methods for sand fly species identifications are time‐consuming and require taxonomic expertise. DNA metabarcoding holds great promise in overcoming this issue by allowing the identification of multiple species from a single bulk sample. Here, we assessed the reliability of a short insect metabarcode located in the mitochondrial 16S rRNA for the identification of Neotropical sand flies, and constructed a reference database for 40 species found in French Guiana. Then, we conducted a metabarcoding experiment on sand flies mixtures of known content and showed that the method allows an accurate identification of specimens in pools. Finally, we applied metabarcoding to field samples caught in a 1‐ha forest plot in French Guiana. Besides providing reliable molecular data for species‐level assignations of phlebotomine sand flies, our study proves the efficiency of metabarcoding based on the mitochondrial 16S rRNA for studying sand fly diversity from bulk samples. The application of this high‐throughput identification procedure to field samples can provide great opportunities for vector monitoring and eco‐epidemiological studies.
Algorithmic single‐locus species delimitation: effects of sampling effort, variation and nonmonophyly in four methods and 1870 species of beetles
Authors: Pentinsaari Mikko , Vos Rutger , Mutanen Marko 
Published: June 2016

AbstractThe vast number of undescribed species and the fast rate of biodiversity loss call for new approaches to speed up alpha taxonomy. A plethora of methods for delimiting species or operational taxonomic units (OTUs) based on sequence data have been published in recent years. We test the ability of four delimitation methods (BIN, ABGD, GMYC, PTP) to reproduce established species boundaries on a carefully curated DNA barcode data set of 1870 North European beetle species. We also explore how sampling effort, intraspecific variation, nearest neighbour divergence and nonmonophyly affect the OTU delimitations. All methods produced approximately 90% identity between species and OTUs. The effects of variation and sampling differed between methods. ABGD was sensitive to singleton sequences, while GMYC showed tendencies for oversplitting. The best fit between species and OTUs was achieved using simple rules to find consensus between discordant OTU delimitations. Using several approaches simultaneously allows the methods to compensate for each other's weaknesses. Barcode‐based OTU‐picking is an efficient way to delimit putative species from large data sets where the use of more sophisticated methods based on multilocus or genomic data is not feasible.
Shedding light on the ‘dark side’ of phylogenetic comparative methods
Authors: Cooper Natalie , Thomas Gavin H. , FitzJohn Richard G. 
Published: June 2016

SummaryPhylogenetic comparative methods are becoming increasingly popular for investigating evolutionary patterns and processes. However, these methods are not infallible – they suffer from biases and make assumptions like all other statistical methods.Unfortunately, although these limitations are generally well known in the phylogenetic comparative methods community, they are often inadequately assessed in empirical studies leading to misinterpreted results and poor model fits. Here, we explore reasons for the communication gap dividing those developing new methods and those using them.We suggest that some important pieces of information are missing from the literature and that others are difficult to extract from long, technical papers. We also highlight problems with users jumping straight into software implementations of methods (e.g. inr) that may lack documentation on biases and assumptions that are mentioned in the original papers.To help solve these problems, we make a number of suggestions including providing blog posts or videos to explain new methods in less technical terms, encouraging reproducibility and code sharing, making wiki‐style pages summarising the literature on popular methods, more careful consideration and testing of whether a method is appropriate for a given question/data set, increased collaboration, and a shift from publishing purely novel methods to publishing improvements to existing methods and ways of detecting biases or testing model fit. Many of these points are applicable across methods in ecology and evolution, not just phylogenetic comparative methods.
Evidence that the availability of suitable pine limits non‐native Sirex noctilio in Ontario
Authors: Haavik Laurel J. , Dodds Kevin J. , Ryan Kathleen , Allison Jeremy D. 
Published: June 2016

Abstract

Natural controls may not be effective in limiting non‐native species that invade a new environment. Alternatively, factors present in the new environment can prevent an invader from becoming a serious pest.
We investigated whether existing natural enemies or the availability of susceptible and suitable host plants limited an established, non‐native species Sirex noctilio F. (Siricidae: Hymenoptera).
Using several pine forests throughout Ontario, we examined the relationships between parasitism and S. noctilio activity, as well as S. noctilio activity and the availability of susceptible and suitable pine. We also evaluated parasitism at two points in time (5–7 years apart).
We found correlative evidence indicating that the availability of suitable hosts limited the S. noctilio population in Ontario. Sirex noctilio killed more pine when more pine was available, especially suppressed (highly suitable) pine.
More co‐dominant (healthy) pines were attacked but not killed by S. noctilio at sites with more S. noctilio activity, indicating that higher densities of S. noctilio were needed to overwhelm healthy pines.
The role of parasitoids was less clear. Parasitism did not vary consistently with the amount of S. noctilio activity at sites. The two groups of parasitoids, Rhyssa and Ibalia, likely responded differently to presence of S. noctilio.
Gonadotropin‐releasing hormone analogues lead to pro‐inflammatory changes in T lymphocytes
Authors: Sung Nayoung , Salazar García María D. , Dambaeva Svetlana , Beaman Kenneth D. , Gilman‐Sachs Alice , Kwak‐Kim Joanne 
Published: June 2016

ProblemWe aimed to investigate the effect of gonadotropin‐releasing hormone (GnRH) analogues on T‐cell immunity.Method of studyTNF‐α+‐, INF‐ɣ+‐, IL‐10+‐, and IL‐17+‐expressing T cells in peripheral blood mononuclear cells (PBMCs) were treated with various concentrations (0.1, 1, 5, and 10 μm) of GnRH agonist (buserelin acetate) and antagonist (cetrorelix acetate) for 4 hours in vitro and they were analyzed with flow cytometry.ResultsTNF‐α+/IL‐10+ T helper (TH) cell ratios were increased in PBMCs treated with 1, 5, and 10 μm GnRH agonist when compared to controls (P=.006, P=.014 and P=.030, respectively). IFN‐ɣ+/IL‐10+ TH cell ratios were significantly increased with 0.1, 1, 5, and 10 μm GnRH agonist as compared with controls (P=.046, P=.004, P=.013, and P=.011, respectively). TNF‐α+ TH cell levels, and IFN‐γ+/IL‐10+ TH cell ratios were significantly different (P<.001 and P<.004, respectively) between GnRH agonist‐ and antagonist‐treated cells.ConclusionGnRH analogues induce pro‐inflammatory TH1 shift in T‐cell immunity, in vitro. GnRH treatment during assisted reproductive technology cycle might explain a possible cause of inflammatory flare in women with inflammatory conditions.
Atopic dermatitis is not independently associated with nonfatal myocardial infarction or stroke among US women
Authors: Drucker A. M. , Li W.‐Q. , Cho E. , Li T. , Sun Q. , Camargo C. A. , Qureshi A. A. 
Published: June 2016

AbstractWe aimed to determine the association between atopic dermatitis (AD) and cardiovascular events in the Nurses' Health Study 2, a cohort of US women. We used logistic regression models to calculate age‐ and multivariate‐adjusted odds ratios (OR) and 95% confidence intervals (CI) for the associations between history of AD and nonfatal MI and nonfatal stroke. Of the 78 702 participants in our analysis, 7916 (10%) had a history of AD. There were 392 and 391 cases of nonfatal MI and stroke, respectively. AD was not associated with MI in age‐ or multivariate‐adjusted analyses. AD was significantly associated with stroke in the age‐adjusted analysis (OR 1.38, 95% CI 1.03–1.85). This was no longer significant in multivariate models that adjusted for hypertension, hypercholesterolemia and diabetes (OR 1.31, 95% CI 0.98–1.76) and atopic comorbidities (OR 1.17, 95% CI 0.86–1.58). AD was not independently associated with nonfatal MI or stroke in this study.