bluuebunny/crossref_metadata_2025_split huggingface dataset:
Effects of Incentive Scheme and Working Relationship on Whistle-Blowing in an Audit Setting
Authors: Boo El'fred , Ng Terence Bu-Peow , Shankar Premila Gowri 
Published: May 2016

SUMMARY
We examine the joint effects of incentive schemes and working relationships on auditors' propensity to report an audit partner's wrongdoing that impairs financial reporting quality in an experiment involving 90 audit seniors and managers. We predict and find that, relative to a control condition without an incentive scheme, a reward-based career-related incentive scheme is less likely to increase auditors' whistle-blowing propensity in the presence of a close working relationship with the wrongdoer than in its absence. In contrast, a penalty-based career-related scheme increases auditors' whistle-blowing propensity relative to the control condition regardless of the presence of a close working relationship. These results are consistent with a heightened social stigma associated with whistle-blowing on someone close for personal gains, and a preference to avoid losses rather than to acquire gains as predicted by prospect theory. The findings have useful implications for practice and suggest boundary conditions under which an incentive scheme can promote whistle-blowing.
JEL Classifications: M40; M42.
Do Investors Use Prior Tax Avoidance when Pricing Tax Loss Carryforwards?
Authors: McGuire Sean T. , Neuman Stevanie S. , Olson Adam J. , Omer Thomas C. 
Published: May 2016

ABSTRACT
The Internal Revenue Code allows firms to carry excess tax losses forward to offset future taxable income and reduce taxes. Consistent with tax loss carryforwards (TLCFs) creating a significant asset, prior research finds that investors positively value TLCFs. However, investors face significant uncertainty about whether firms will have sufficient future taxable income to benefit from TLCFs. We hypothesize that investors' valuation of new TLCFs will vary with firms' prior tax avoidance behavior because it signals firms' abilities to generate taxable income to offset TLCFs through tax planning. We confirm that investors assign a positive value to new TLCFs and find that investors' valuation varies with firms' prior tax avoidance behavior. Investors positively value TLCFs when firms exhibit high variability in prior tax avoidance and high levels of prior tax avoidance. Our results are incremental to the effect of changes in the valuation allowance on investors' valuation of new TLCFs.
JEL Classifications: M40; M41; M49.
Data Availability: Data used in this study are available from public sources identified in the paper.
The Effects of Auditor Experience and Professional Commitment on Acceptance of Underreporting Time: A Moderated Mediation Analysis
Authors: Herda David N. , Martin Kasey A. 
Published: May 2016

SUMMARY
Underreporting time is a common ethical dilemma in auditing. We examine the effects of professional commitment and experience on auditor acceptance of underreporting time with a sample of 110 practicing auditors at two large national accounting firms. Using a moderated mediation research model, we find that auditor experience moderates the negative relationship between professional commitment and acceptance of underreporting time, such that professional commitment is associated with underreporting acceptance only among less experienced auditors. We discuss the contributions, limitations, and practical implications of our findings.
Data Availability: Please contact the first author.
The Effect of High-Quality Information Technology on Corporate Tax Avoidance and Tax Risk
Authors: Hamilton Russ , Stekelberg James 
Published: May 2016

ABSTRACT
We examine the effect of high-quality information technology (IT) on corporate tax outcomes. Using a measure of IT quality constructed from rankings in InformationWeek magazine, we find that firms with high-quality IT are able to achieve both lower and less volatile cash effective tax rates than are other firms. These results suggest that firms with high-quality IT are able to avoid more taxes while simultaneously incurring less tax risk compared to firms with lesser IT systems. We also perform mediation analyses to investigate the channels through which high-quality IT enables effective tax planning. Results of these tests suggest that the most important driver of our findings is timely, reliable information facilitated by high-quality IT. Our study contributes to both the IT and tax literatures by identifying and quantifying the returns to investments in IT in terms of more favorable corporate tax outcomes.
Development of Early Adiposity in Infants of Mothers With Gestational Diabetes Mellitus
Authors: Logan Karen M. , Emsley Robby J. , Jeffries Suzan , Andrzejewska Izabela , Hyde Matthew J. , Gale Chris , Chappell Karyn , Mandalia Sundhiya , Santhakumaran Shalini , Parkinson James R.C. , Mills Luke , Modi Neena 
Published: May 2016

OBJECTIVE
Infants born to mothers with gestational diabetes mellitus (GDM) are at greater risk of later adverse metabolic health. We examined plausible candidate mediators, adipose tissue (AT) quantity and distribution and intrahepatocellular lipid (IHCL) content, comparing infants of mothers with GDM and without GDM (control group) over the first 3 postnatal months.

RESEARCH DESIGN AND METHODS
We conducted a prospective longitudinal study using MRI and spectroscopy to quantify whole-body and regional AT volumes, and IHCL content, within 2 weeks and 8–12 weeks after birth. We adjusted for infant size and sex and maternal prepregnancy BMI. Values are reported as the mean difference (95% CI).

RESULTS
We recruited 86 infants (GDM group 42 infants; control group 44 infants). Mothers with GDM had good pregnancy glycemic control. Infants were predominantly breast-fed up to the time of the second assessment (GDM group 71%; control group 74%). Total AT volumes were similar in the GDM group compared with the control group at a median age of 11 days (−28 cm3 [95% CI −121, 65], P = 0.55), but were greater in the GDM group at a median age of 10 weeks (247 cm3 [56, 439], P = 0.01). After adjustment for size, the GDM group had significantly greater total AT volume at 10 weeks than control group infants (16.0% [6.0, 27.1], P = 0.002). AT distribution and IHCL content were not significantly different at either time point.

CONCLUSIONS
Adiposity in GDM infants is amplified in early infancy, despite good maternal glycemic control and predominant breast-feeding, suggesting a potential causal pathway to later adverse metabolic health. Reduction in postnatal adiposity may be a therapeutic target to reduce later health risks.
Synergic Effects of Rehabilitation and Intravenous Infusion of Mesenchymal Stem Cells After Stroke in Rats
Authors: Sasaki Yuichi , Sasaki Masanori , Kataoka-Sasaki Yuko , Nakazaki Masahito , Nagahama Hiroshi , Suzuki Junpei , Tateyama Daiki , Oka Shinichi , Namioka Takahiro , Namioka Ai , Onodera Rie , Mikami Takeshi , Wanibuchi Masahiko , Kakizawa Masafumi , Ishiai Sumio , Kocsis Jeffery D. , Honmou Osamu 
Published: May 2016

Abstract

Background
Intravenous infusion of mesenchymal stem cells (MSCs) derived from adult bone marrow improves behavioral function in rat stroke models. Rehabilitation therapy through physical exercise also provides therapeutic efficacy for cerebral ischemia.

Objective
The purpose of this study was to investigate whether synergic effects of daily rehabilitation and intravenous infusion of MSCs has therapeutic effects after stroke in rats.

Design
This was an experimental study.

Methods
A permanent middle cerebral artery occlusion (MCAO) was induced by intraluminal vascular occlusion with a microfilament. Four experimental groups were studied: group 1 (vehicle only, n=10), group 2 (vehicle + exercise, n=10), group 3 (MSCs only, n=10), and group 4 (MSCs + exercise, n=10). Rat MSCs were intravenously infused at 6 hours after MCAO, and the rats received daily rehabilitation with treadmill running exercise for 20 minutes. Lesion size was assessed at 1, 14, and 35 days using magnetic resonance imaging. Functional outcome was assessed using the Limb Placement Test.

Results
Both combined therapy and MSC infusion reduced lesion volume, induced synaptogenesis, and elicited functional improvement compared with the groups without MSC infusion, but the effect was greater in the combined therapy group.

Limitations
A limitation of this study is that the results were limited to an animal model and cannot be generalized to humans.

Conclusions
The data indicate that the combined therapy of daily rehabilitation and intravenous infusion of MSCs improved functional outcome in a rat MCAO model.
Effect of Virtual Reality Training on Balance and Gait Ability in Patients With Stroke: Systematic Review and Meta-Analysis
Authors: de Rooij Ilona J.M. , van de Port Ingrid G.L. , Meijer Jan-Willem G. 
Published: May 2016

AbstractBackgroundVirtual reality (VR) training is considered to be a promising novel therapy for balance and gait recovery in patients with stroke.PurposeThe aim of this study was to conduct a systematic literature review with meta-analysis to investigate whether balance or gait training using VR is more effective than conventional balance or gait training in patients with stroke.Data SourcesA literature search was carried out in the databases PubMed, Embase, MEDLINE, and Cochrane Library up to December 1, 2015.Study SelectionRandomized controlled trials that compared the effect of balance or gait training with and without VR on balance and gait ability in patients with stroke were included.Data Extraction and SynthesisTwenty-one studies with a median PEDro score of 6.0 were included. The included studies demonstrated a significant greater effect of VR training on balance and gait recovery after stroke compared with conventional therapy as indicated with the most frequently used measures: gait speed, Berg Balance Scale, and Timed “Up & Go” Test. Virtual reality was more effective to train gait and balance than conventional training when VR interventions were added to conventional therapy and when time dose was matched.LimitationsThe presence of publication bias and diversity in included studies were limitations of the study.ConclusionsThe results suggest that VR training is more effective than balance or gait training without VR for improving balance or gait ability in patients with stroke. Future studies are recommended to investigate the effect of VR on participation level with an adequate follow-up period. Overall, a positive and promising effect of VR training on balance and gait ability is expected.
A One-Dimensional Bio-Heat Transfer Equation with Galerkin FEM in Cylindrical Living Tissue
Authors: Pandey Hem Raj 
Published: May 2016

<p>A one-dimensional steady state bio-heat transfer model of temperature distribution in cylindrical living tissue is discussed using numerical approximation technique the Galerkin Finite element method.</p><p>We observe the effects of the thermal conductivity of the thermal system. The results show that the derived solution is useful to easily and accurately study the thermal behavior of the biological system, and can be extended to such applications as parameter measurement, temperature field reconstruction and clinical treatment. </p><p><em>Journal of Advanced College of Engineering and Management, Vol. 1, 2015,</em> pp. 45-50</p>
3D Flow Modeling of the First Trifurcation Made in Nepal
Authors: Mallik Radha Krishan , Paudel Paras 
Published: May 2016

<p>The foremost objective of the study was to find out the most efficient profile of trifurcation in given constraints of pressure, velocity and layout of the overall geometry. The study was done for the 3.2 MW Madi Khola Hydropower Project of Gandaki Hydropower Development Co. Pvt. Ltd. The 3 Dimensional Flow modeling of the trifurcation was based on the application of Computational Fluid Dynamics (CFD).</p><p> The loss in the Trifurcation greatly depends upon its geometrical configuration. The research started with a general profile and the flow pattern generated inside it was studied with the help of 3 Dimensional Flow modeling .The extent of vortex zone formation inside the trifurcation indicates the loss inside trifurcation. The profile of the trifurcation was hence changed to reduce the vortex formation as far as possible, till we get minimum possible loss. The profile under study should meet maximum flow efficiency under the physical constraints of fabrication. The flow efficient profile was then analyzed to capture the stress amplification near junction. The reinforcing element in the form of steel T-section was added of different sectional values till the stress was within allowable limits under severe conditions.</p><p><em>Journal of Advanced College of Engineering and Management, Vol. 1, 2015</em>, pp. 85-96</p>
Life Cycle Assessment of Municipal Solid Waste Management System in Kathmandu, Nepal
Authors: Ranabhat Ramesh 
Published: May 2016

<p class="Default">Due to rapid urbanization, ever increasing population, limited resources and industrialization all-inclusive, the environmentally habitual management of municipal solid waste has become a global challenge. According to report of the National Population Census 2011, growth rate of Nepalese Population is 1.4 percent per annum with population density estimated at 181 per sq. KMs. Solid waste management inNepal, the current practice of the illegal dumping of solid waste on the river banks has created a serious environmental and public health problem. The focus of this study was to carry out the magnitude of the present SWM problems by identifying the sources, types, quantities, dangers and opportunities they pose. It will be helpful to examine the adequacy of the existing institutional arrangements and implement a strategic and operational plan for SWM and to establish the EASEWASTE data base of municipal solid waste management system inKathmandu City,Nepal. </p><p class="Default"><em>Journal of Advanced College of Engineering and Management, Vol. 1, 2015,</em> pp. 97-106</p>
Optimal Traffic Planning for Efficient Evacuation
Authors: Khadka S. R. 
Published: May 2016

<p>Efficient traffic planning during evacuation in emergency has been important issue. The planning based on research significantly improves the quality of the emergency management. In this paper, we discuss on both optimization and simulation approaches of the traffic planning. Both approaches have been extensively studied in the literature with efficient softwares.</p><p><em>Journal of Advanced College of Engineering and Management, Vol. 1, 2015,</em> pp. 119-126</p>
Intrusion Detection System Using Back Propagation Algorithm and Compare its Performance with Self Organizing Map
Authors: Shakya Subarna , Kaphle Bisho Raj 
Published: May 2016

<p>In recent years, internet and computers have been utilized by many people all over the world in several fields. On the other hand, network intrusion and information safety problems are ramifications of using internet. In this thesis it propose a new learning methodology towards developing a novel intrusion detection system (IDS) by back propagation neural networks (BPN) and self organizing map (SOM) and compare the performance between them. The main function of Intrusion Detection System is to protect the resources from threats. It analyzes and predicts the behaviors of users, and then these behaviors will be considered an attack or a normal behavior. The proposed method can significantly reduce the training time required. Additionally, the training results are good. It provides a powerful tool to help supervisors and unsupervisors analyze, model and understand the complex attack behavior of electronic crime.</p><p><em>Journal of Advanced College of Engineering and Management, Vol. 1, 2015</em>, pp. 127-138</p>
Palatal Fibroma - A Case-report
Authors: Khan Farooque , Gaikwad Romita 
Published: May 2016

Fibroma is a benign tumor of fibrous connective tissue. Fibromas represent inflammatory state rather than neoplastic conditions, which are mostly sessile or slightly pendunculated with a smooth contour, pale pink and are firm in consistency, which commonly occurs on gingiva, tongue, buccal mucosa and palate. Cinical, radiographic and histopathologic data combined with surgical findings are though essential, but it requires further studies to determine the exact nature of such fibromatous lesions. A multidisciplinary approach is needed in the management of ffibrtous lesions, so as to minimize its recurrence and to improve the quality of life, providing better functioning and esthetics.JCMS Nepal. 2016;12(1):36-9.
Identification of the Microbial Consortium in Sri Lankan Buffalo Milk Curd and their growth in the Presence of Prebiotics
Authors: Dekumpitiya N. , Gamlakshe D. , Abeygunawardena S. I. , Jayaratne D. 
Published: May 2016

The production and consumption of traditionally fermented buffalo milk curd provides many economical and food security benefits to both producers and consumers in the country. To improve this traditional product as a value-added product, an investigation was conducted to elucidate the microbial consortium associated with curd using culturable techniques and the microbial load was quantified in the presence of prebiotics. Twenty six samples of curd were analyzed to isolate microorganisms. The two major LAB groups present in the samples were characterized as Lactobacillus and Streptococcus. LABs were further identified as Lactobacillus delbrueckii subsp. lactis, L. planatarum, L. helviticus, Lactobacillus delbrueckii subsp. bulgaricus and L. casei subsp casei, Streptococcus thermophiles and S. lactis. Saccharomyces cerevisiae, Micrococcus spp., and Bacillus spp. were also present in this microbial consortium The addition of two types of commercially available prebiotics improved the counts of Lactobacillus in curd samples, despite the difference in the prebiotic compounds.
Electrocardiographic Changes During Pregnancy at Third Trimester: A Comparative Study
Authors: Chaudhary Sonam , Saha Chanchhu Gopal , Sarkar Dipali 
Published: May 2016

Introduction: The cardiovascular system undergoes physiological changes during pregnancy. Electrocardiograms thereby play important role in understanding these physiological changes with the pathological one. The study has been carried out to study the electrocardiographic changes in pregnant women of third trimester and compare it with the non-pregnant women of same age group.Methods: Sixty third trimester pregnant women and sixty non-pregnant women of same age group attending Manipal Teaching Hospital were included. The 12 lead electrocardiograms of the participants were taken in supine position. The electrocardiograms were studied for various parameters like waves, intervals, segments and mean ventricular depolarization axis.Result: The result showed increase in heart rate in pregnant women when compared to control group. The decrease in PR interval associated with pregnancy was highly significant. The abnormalities in T wave associated with pregnancy, mostly in lead V1, V2, V3, V4, III and aVF were also highly significant. There was also increase occurrence of Q waves in pregnant women mostly in the bipolar leads. The QRS frontal axis compared to control showed increased tendency to shift towards left with advancing pregnancy. There was also significant increase in QT and QTc interval in third trimester pregnant women. The amplitude of various waves seemed to be decreased with pregnancy as well.Conclusion: This study shows that changes in electrocardiograms in third trimester pregnant women do occur. Therefore interpretation and evaluation of electrocardiograms in pregnancy should be done with caution.
Correlation of Small Dense LDL Cholesterol and Apolipoprotein B with LDL Cholesterol and its Clinical Significance in Overweight, Type 2 Diabetes Mellitus and Coronary Artery Disease
Authors: Bhattarai Arabinda Mohan , Batra HS , Bandyopadhyay Suchit , Misra Pratibha , Sharma Manushri , Agarwal Deeprika 
Published: May 2016

Introduction: Atherosclerotic Coronary Artery Disease (CAD) is fundamentally related to disorders of lipid metabolism. Health problems like obesity, glucose intolerance and metabolic syndrome increase atherosclerotic CAD risk. A fraction of Low density lipoprotein cholesterol (LDL) is called small dense low density lipoprotein cholesterol (sdLDL). These particles are more atherogenic because they are taken up more easily by arterial wall, readily oxidized and not easily cleared from plasma. Every LDL particle contain an Apo B molecule.Methods: In this cross sectional study we recruited 100 known cases each of CAD, type 2 diabetes, overweight and 100 age and sex matched healthy controls. We took a detailed case summary along with anthropometric measurements. We measured sdLDL by heparin magnesium precipitation method followed by direct estimation of the LDL in the supernatant.Result: Linear regressive analysis showed positive correlation between sdLDL and Apolipoprotein B (Apo B) with LDL cholesterol (r=0.61, p=0.004), (r=0.754, p=0.0034) respectively. Multiple Comparisons after Kruskalwallis test of sdLDL and Apo B levels of type 2 diabetes, CAD and overweight with controls were significant (p<0.001).Conclusion: Our findings suggest that the estimation of sdLDL and Apo B provide a complimentary benefit in assessment of cases with CAD, type 2 diabetes and overweight.