bluuebunny/crossref_metadata_2025_split huggingface dataset:
Facilitating Factors and Barriers to the Use of Emerging Technologies for Suicide Prevention in Europe: Multicountry Exploratory Study
Authors: Muñoz-Sánchez Juan-Luis , Delgado Carmen , Sánchez-Prada Andrés , Parra-Vidales Esther , de Leo Diego , Franco-Martín Manuel 
Published: January 2018

Background
This study provides an analysis on the use of emerging technologies for the prevention of suicide in 8 different European countries.

Objective
The objective of this study was to analyze the potentiality of using emerging technologies in the area of suicide prevention based on the opinion of different professionals involved in suicide prevention.

Methods
Opinions of 3 groups of stakeholders (ie, relevant professionals in suicide field) were gathered using a specifically designed questionnaire to explore dimensions underlying perceptions of facilitating factors and barriers in relation to the use of emerging technologies for suicide prevention.

Results
Goal 1 involved facilitating factors for the use of emerging technologies in suicide prevention. Northern European countries, except for Belgium, attach greater relevance to those that optimize implementation and benefits. On the other hand, Southern European countries attach greater importance to professionally oriented and user-centered facilitating factors. According to different stakeholders, the analysis of these facilitating factors suggest that professionals in the field of social work attach greater relevance to those that optimize implementation and benefits. However, professionals involved in the area of mental health, policy makers, and political decision makers give greater importance to professionally oriented and user-centered facilitating factors. Goal 2 was related to barriers to the usability of emerging technologies for suicide prevention. Both countries and stakeholders attach greater importance to barriers associated with resource constraints than to those centered on personal limitations. There are no differences between countries or between stakeholders. Nevertheless, there is a certain stakeholders-countries interaction that indicates that the opinions on resource constraints expressed by different stakeholders do not follow a uniform pattern in different countries, but they differ depending on the country.

Conclusions
Although all countries and stakeholders agree in identifying resource constraints as the main barrier to the use of emerging technologies, factors facilitating their use in suicide prevention differ among countries and among stakeholders.
The Political Economy of Corporate Law Reform in Australia
Authors: Whincop Michael J 
Published: January 2018

The decision to centralise, or to decentralise, the responsibility for law-making in relation to a subject of shared legislative competence is a fundamental dilemma for the polities of a federation. The advantages and disadvantages of both are well known. Amongst other things, centralisation promotes national unity, it decreases regulatory “arbitrage”, it may reduce search and compliance costs, and it capitalises on economies of scale in administration and law-making. By contrast, decentralisation is more receptive to local conditions, and offers the advantages that derive from interjurisdictional competition.Australian corporate law has seen its share of the debate. That debate has been undeniably directional-there has been, over the past forty years, considerable momentum towards centralisation. Each legislative step taken in that period has been one closer to centralised national laws and administration. The only real opposition came to the Commonwealth's attempt to arrogate legislative power to itself in the Corporations Act 1989 (Cth), which the High Court struck down as unconstitutional.
Leveling the Playing Field between Large and Small Institutions: Evidence from the SEC's XBRL Mandate
Authors: Bhattacharya Nilabhra , Cho Young Jun , Kim Jae B 
Published: January 2018

ABSTRACT
We investigate how XBRL adoption affects smaller institutions' access to financial statement information relative to their larger counterparts. We examine three aspects of trading responsiveness: abnormal trading volume, response speed to 10-K information, and decision to trade immediately following the 10-K filing. With regard to all three aspects of trading responsiveness, we find that small institutions' responsiveness to 10-K news increases significantly more relative to the change experienced by large institutions from the pre- to post-XBRL periods. We further document that small institutions' stock picking skills in the 10-K filing period increase more compared to those of large institutions following the regulation. Our results are robust to a battery of falsification and sensitivity tests. Collectively, our results suggest that the informational playing field between small and large institutions has become more even following the SEC's XBRL mandate.
JEL Classifications: G11; G24; M48.
Predicting Accruals Based on Cash-Flow Properties
Authors: Frankel Richard M. , Sun Yan 
Published: January 2018

ABSTRACT
Our goal is to understand the extent to which cash-flow properties explain accruals. Using the Dechow, Kothari, and Watts (1998) model, we derive a negative relation between accruals and cash-flow changes, and show that the strength of the relation is linked to negative serial correlation in cash-flow changes. Dechow et al. (1998) also suggest that the strength of the relation between accruals and revenue changes relates to operating cycle length. Prior accrual models have not incorporated these theoretical relations. We show that incorporating cash-flow changes, serial correlation in cash-flow changes, and operating cycle length increases explanatory power of all accrual models considered (i.e., Jones 1991; Ball and Shivakumar 2006; McNichols 2002; Jeter and Shivakumar 1999). We find that incorporating these variables in accrual models also improves specification and power, aids detection of earnings management in AAER firms, and produces a nondiscretionary accrual estimate that better predicts future cash flows and earnings. These results suggest the importance of considering the economic role of accruals when predicting accruals.
Custom Contrast Testing: Current Trends and a New Approach
Authors: Guggenmos Ryan D. , Piercey M. David , Agoglia Christopher P. 
Published: January 2018

ABSTRACT
Contrast analysis has become prevalent in experimental accounting research since Buckless and Ravenscroft (1990) introduced it to the accounting literature over 25 years ago. Since its initial introduction, the scope of contrast testing has expanded, yet guidance as to the most appropriate methods of specifying, conducting, interpreting, and exhibiting these tests has not. We survey the use of contrast analysis in the recent literature and propose a three-part testing approach that provides a more comprehensive picture of contrast results. Our approach considers three pieces of complementary evidence: the visual evaluation of fit, traditional significance testing, and quantitative evaluation of the contrast variance residual. Our measure of the contrast variance residual, q2, is proposed for the first time in this work. After proposing our approach, we walk through six common contrast testing scenarios where current practices may fall short and our approach may guide researchers. We extend Buckless and Ravenscroft (1990) and contribute to the accounting research methods literature by documenting current contrast analysis practices that result in elevated Type I error and by proposing a potential solution to mitigate these concerns.
Is Silence Golden? Audit Team Leader Reactions to Subordinates Who Speak Up “In the Moment” and at Performance Appraisal
Authors: Nelson Mark W. , Proell Chad A. 
Published: January 2018

ABSTRACT
This paper examines audit team leader reactions to auditors who speak up about potentially important audit issues. Study 1 is a survey of interacting audit teams and provides evidence of higher performance evaluations for auditors who speak up. Studies 2, 3, and 4 are experiments examining team leader reactions to speaking up, both at the time speaking up occurs (Study 2) and later, during performance evaluation (Studies 2, 3, and 4). Results provide evidence that team leaders react with irritation at the time speaking up occurs, particularly if a team member raises an audit effectiveness issue that could increase audit effort. However, team leaders reward speaking up in performance evaluations, particularly when team members speak up about issues that align with the effectiveness or efficiency focus of the team. While supervisors' performance evaluations exhibit outcome effects, supervisors also reward speaking up, regardless of outcome.
Data Availability: Contact the authors.
Accounting Quality under U.S. GAAP versus IFRS: The Case of Germany
Authors: Cussatt Marc , Huang Li , Pollard Troy J. 
Published: January 2018

ABSTRACT
This study examines whether accounting quality changed for a diverse set of German firms that were required to switch accounting standards from U.S. Generally Accepted Accounting Principles (U.S. GAAP) to International Financial Reporting Standards (IFRS) (MANDATORY sample). Additionally, we utilize a control sample of German firms that report using IFRS during the entire sample period (CONTROL sample). In both the MANDATORY and CONTROL samples, we find evidence of decreased conditional conservatism, increased value relevance of earnings, and smoother earnings surrounding the mandatory IFRS adoption period. Further, we find no evidence that these changes in accounting quality proxies are significantly different between the MANDATORY and CONTROL samples. While we do not draw causal inferences, results are consistent with the notion that other concurrent changes within Germany, such as economic shocks or the changes in the institutional environment (e.g., enforcement system) documented in Christensen, Hail, and Leuz (2013), are driving the observed changes in accounting quality, rather than the transition from U.S. GAAP to IFRS.
Maxillary expansion in an animal model with light, continuous force
Authors: Utreja Achint , Bain Carol , Turek Brett , Holland Robert , AlRasheed Rawan , Sorkhdini Parand , Roberts W. Eugene 
Published: January 2018

ABSTRACTObjectives:Maxillary constriction is routinely addressed with rapid maxillary expansion (RME). However, the heavy forces delivered by most RME appliances to expand the palate may lead to deleterious effects on the teeth and supporting tissues. The objective of this study was to explore a more physiologic maxillary expansion with light continuous force.Materials and Methods:Twenty 6-week-old Sprague-Dawley rats were equally divided into experimental (EXPT) and control (CTRL) groups. A custom-fabricated archwire expansion appliance made from 0.014-inch copper-nickel-titanium wire was activated 5 mm and bonded to the maxillary molar segments of animals in the EXPT group for 21 days. The force applied to each maxillary segment was 5 cN. Microfocus x-ray computed tomography and histological analyses were used to compare the tooth movement and bone morphology in the midpalatal suture and buccal aspect of the alveolar process between the EXPT and CTRL groups. Descriptive statistics (mean ± standard error of the mean) and nonparametric statistical tests were used to compare the outcomes across groups.Results:Compared to the CTRL group, there was a statistically significant increase in buccal tooth movement and expansion of the midpalatal suture in the EXPT group. There was no difference in the bone morphologic parameters between groups. The mineral apposition rate was increased on the buccal surface of the alveolar process in the EXPT group.Conclusions:Application of light, continuous force resulted in maxillary osseous expansion due to bilateral sutural apposition and buccal drift of the alveolar processes. This animal experiment provides a more physiologic basis for maxillary expansion.
A emancipação dos escravos no Ceará em um jornal católico
Authors: Pinheiro Alceste 
Published: January 2018

Em 25 de março de 1885, a Província do Cearádecidiu abolir a escravatura. Em meio ao recrudescimento dos debates sobre a chamada Questão Servil, nos jornais e no Parlamento, a decisão – a primeira do tipo tomada no Brasil – obteve grande repercussão no país e influenciou decisões semelhantes no Amazonas e no Rio Grande do Sul. Teria também papel importante na aprovação da conhecida Lei dos Sexagenários, penúltima etapa do processo gradualista de abolição. Este trabalho intenta demonstrar como os qualificados ultramontanos receberam (e participaram) do movimento emancipacionista cearense e o fizeram repercutir no jornal O Apóstolo, o mais importante periódico católico do século XIX. Pelas páginas do trissemanário é possível confirmar não só as posições desse setor da Igreja em relação à questão servil, mas também as posições dos ultramontanos sobre o que deveria ser o Brasil, debate, aliás, que se aguça naquele final de século.O Apóstolo mostra-se uma publicação fundamental para a compreensão das posições que a Igreja adotará nos anos seguintes e na Primeira República.
Effect of Consumer Ethnocentrism and Perceived Quality of Product on Buying Behavior of Domestic and Foreign Food Products: A Case Study in Pekanbaru, Riau, Indonesia
Authors: Rahmawati Nanda Amalia , Muflikhati Istiqlaliah 
Published: January 2018

<p>Due to the entry of foreign food products, not only domestic food products does Indonesia provide to the consumers, but also foreign food products. This study aimed to analyze the effects of consumer ethnocentrism and perceived quality product on the buying behavior of domestic and foreign food products. This study used cross-sectional design study involving data from 100 consumers of Bawah Market Pekanbaru who were chosen by convenience sampling technique. The results showed that the respondents had a medium level of consumer ethnocentrism. They perceived the quality of domestic food products higher than that of foreign food products. The results of the multinomial logistic regression test showed that ethnocentrism and perceived quality of domestic food products had a significant negative effect on the food product purchases. Specifically, consumers who had a higher level of ethnocentrism were less likely to purchase foreign food products. Meanwhile, consumers who had a higher level of perceived quality of domestic food product were less likely to purchase the mixture of domestic and foreign food products.</p><p>Keywords: ethnocentrism, buying behavior, perceived quality of the product</p><p> </p><p>Masuknya produk makanan luar negeri ke Indonesia menyediakan konsumen alternatif bagi produk dalam negeri. Penelitian ini bertujuan untuk menganalisis pengaruh etnosentrisme konsumen dan persepsi kualitas produk terhadap perilaku pembelian produk makanan dalam dan luar negeri. Penelitian ini menggunakan desain <em>cross sectional study </em>dengan data yang diperoleh dari 100 orang konsumen di Pasar Bawah Pekanbaru yang dipilih menggunakan <em>convenience sampling technique</em>. Hasil penelitian menunjukkan etnosentrisme konsumen pada umumnya mencapai tahap sedang. Persepsi kualitas produk makanan dalam negeri lebih tinggi daripada persepsi kualitas produk makanan luar negeri. Hasil uji regresi logistik multinomial menunjukkan bahwa etnosentrisme dan persepsi kualitas produk dalam negeri memengaruhi pembelian produk makanan secara signifikan dan negatif. Konsumen yang memiliki etnosentrisme yang tinggi kurang cenderung untuk membeli produk luar negeri. Demikian juga, konsumen dengan persepsi kualitas produk dalam negeri yang tinggi kurang cenderung untuk membeli produk campuran dalam dan luar negeri.</p><p>Kata kunci: etnosentrisme, persepsi kualitas produk, perilaku pembelian</p><p> </p>
Evaluasi Pener apan dan Pencapaian Standar Pelayanan Minimal pada Kab/Kota di Provinsi Kalim antan Timur
Authors: Gani Irwan 
Published: January 2018

The purpose of this research is to know the obstacles and problems faced by the Regency / City in East Kalimantan Province in the achievement and implementation of MSS. The focus of this research is the implementation and achievement of Minimum Service Standards (SPM) in East Kalimantan Province. Local government must have SPM in the implementation of public service including Balikpapan City Government. In the latest Regional Government Law, there are 6 (six) basic service areas which must have SPM namely education, health field, peace, public order and community protection, social affairs, public works and spatial arrangement and public housing field. Keywords: Minimum Service Standards
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Langsung dan Belanja Tidak Langsung serta Pertumbuhan Ekonomi di Indonesia
Authors: Lisa Yulianus , Priyagus Priyagus 
Published: January 2018

The aim of this research is to analyze the influence of Local Revenue and Fiscal Balance Transfers on the Direct and Indirect Expenditures as well as on the Economic Development in Indonesia. The variables in this research were Local Revenue and Fiscal Balance Transfers as independent variables whereas Direct, Indirect Expenditures and Economic Developments were the dependent variables. The sample included 33 provinces in Indonesia over the period of 2009 to 2013. The research findings indicated that the Local Revenue and Fiscal Balance Transfers had a positive and significant influence on the Direct and Indirect Expenditures. In addition, Local Revenue and Fiscal Balance Transfers had a negative influence on the economic development through Direct Expenditure and had a positive, significant influence on the economic development through the Indirect Expenditure.Keywords : Local Revenue,Fiscal Balance Transfers on the Direct, Indirect Expenditures and on the Economic Development in Indonesia
Pengaruh investasi dan tenaga kerja serta pengeluaran pemerintah terhadap pertumbuhan ekonomi serta kesempatan kerja
Authors: Hellen Hellen , Mintarti Sri , Fitriadi Fitriadi 
Published: January 2018

Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh efek langsung dan tidak langsung investasi dan tenaga kerja dan pengeluaran pemerintah terhadap pertumbuhan ekonomi dan kesempatan kerja di Malinau. Studi tersebut menemukan bahwa: tenaga kerja secara signifikan mempengaruhi pertumbuhan ekonomi, sementara investasi dan belanja pemerintah tidak berpengaruh signifikan terhadap pertumbuhan ekonomi. Buruh dan mengupayakan pertumbuhan ekonomi yang signifikan pada pekerjaan, investasi dan belanja pemerintah sementara tidak berpengaruh signifikan terhadap lapangan kerja. Investasi, tenaga kerja, belanja pemerintah. efek tidak langsung terhadap pekerjaan melalui pertumbuhan ekonomi.
Analisis determinasi pertumbuhan ekonomi dan kemiskinan
Authors: Putro Pilipus Bambang Wahyono , Mintarti Sri , Wijaya Adi 
Published: January 2018

Penelitian untuk menganalisis faktor-faktor yang mempengaruhi kemiskinan yang terjadi di Provinsi Kalimantan Timur. Dengan variabel independen Belanja modal pemerintah, IPM, dan Ketimpangan pendapatan/gini ratio, dan variabel intervening PDRB, selain itu juga untuk menguji dan menganalisis seberapa besar pengaruh masing-masing variabel independen terhadap variabel dependen. Alat analisis yang digunakan adalah analisis kuantitatif yang menggunakan analisis jalur (path analysis). Analisis jalur digunakan untuk mengetahui seberapa besar pengaruh Belanja modal pemerintah (X1), IPM (X2), dan Ketimpangan pendapatan/gini ratio (X3), terhadap PDRB (YI) serta dampaknya terhadap variabel Kemisinan (Y2) di Provinsi Kalimantan Timur. Berdasar hasil analisis, variabel Belanja modal pemerintah, IPM, dan Ketimpangan pendapatan/ gini ratio secara bersama-sama berpengaruh terhadap Kemiskinan di Provinsi Kalimantan Timur baik secara langsung maupun secara tidak langsung melalui variabel antara PDRB.
Pengaruh etika kerja, motivasi kerja dan kompensasi finansial terhadap kinerja karyawan
Authors: Budianto Agung , Pongtuluran Yonathan , Y Syaharuddin 
Published: January 2018

Tujuan penelitian ini adalah untuk menguji pengaruh etika kerja, motivasi kerja dan kompensasi finansial terhadap kinerja. Metode yang digunakan purposive sampling dengan teknik non-probability sampling. Sampel dalam penelitian ini sebanyak 70 responden. Metode analisis data yang digunakan adalah Regresi Linier Berganda menggunakan SPSS versi 23. Hasil penelitian ini menunjukan bahwa: Etika Kerja berpengaruh signifikan terhadap kinerja dibuktikan dengan output dimana nilai thitung > ttabel. Motivasi Kerja berpengaruh signifikan terhadap kinerja dibuktikan dengan output dimana nilai thitung> ttabel. Dan Kompensasi Finansial berpengaruh signifikan terhadap kinerja dibuktikan dengan output dimana nilai thitung>ttabel.
Analisis laporan realisasi anggaran pada badan pengelolaan kawasan perbatasan pedalaman dan daerah tertinggal
Authors: Christina Gloria , Iskandar Rusdiah , Irwansyah Irwansyah 
Published: January 2018

Dari hasil penelitian analisis varians (selisih) anggaran belanja Badan Pengelolaan Kawasan Perbatasan Pedalaman Dan Daerah Tertinggal Provinsi Kalimantan Timur pada tahun 2011 sebesar 79,19%, pada tahun 2012 sebesar 80,58%, padatahun 2013 91,88%, padatahun 2014 sebesar 91,77%, dan pada tahun 2015 sebesar 92,50%. Kinerja anggaran belanja pada Badan Pengelolaan Kawasan Perbatasan Pedalaman Dan Daerah Tertinggal Provinsi Kalimantan Timur dari Tahun Anggaran 2011 sampai dengan Tahun Anggaran 2015 menunjukan kinerja yang baik dikarenakan adanya penghematan penggunaan realisasi anggaran. Analisis pertumbuhan belanja secara terperinci bahwa belanja tidak langsung dan belanja langsung dari tahun 2011–2015 mengalami fluktuasi di setiap tahunnya, halinidisebabkanjumlahanggarandanrealisasi yang berubah-ubah di setiap tahunnya. Sedangkan rasio efisiensi belanja pada Badan Pengelolaan Kawasan Perbatasan Pedalaman Dan Daerah Tertinggal Provinsi Kalimantan Timur selama tahun 2011 – 2015 dikatakan masuk dalam kategori efisiensi karena kurang dari 100%.
Producción natural de huitlacoche [Ustilago maydis (DC) Corda] en el estado de Aguascalientes
Authors: Aguayo-González Dulce J. , Acosta-Ramos Marcelo , Pérez-Cabrera Laura E. , Guevara-Lara Fidel , GarcíaMunguía Alberto M. 
Published: January 2018

El huitlacoche posee características nutrimentales como altos niveles de fibra dietaria, proteínas, aminoácidos, oligosacáridos, ácidos grasos esenciales, vitaminas, minerales y compuestos fenólicos, lo que hace que pueda aportar un beneficio importante a la nutrición. Esta investigación tuvo como objetivo evaluar la producción natural del huitlacoche en el estado de Aguascalientes, México. Se evaluaron siete municipios donde los muestreos se realizaron completamente al azar por conveniencia con una superficie de 500 m2 por hectárea para cada tratamiento, los datos se obtuvieron cuando el elote estaba a punto de ser cosechado y el hongo alcanzó el desarrollo de las agallas para los muestreos denominados tratamientos. Las variables evaluadas fueron: índice de severidad (IS), porcentaje de incidencia (PI), gramos de huitlacoche por mazorca infectada (GMI) y rendimiento por hectárea (RH). Los resultados se analizaron mediante un análisis de varianza, prueba de Tukey (p= 0.05) y correlación lineal de Pearson. El tratamiento 3 (semilla criolla amarilla de temporal) en la localidad del Ejido de Peñuelas en el Municipio de Aguascalientes, fue el mejor y significativamente diferente a todos los demás tratamientos, ya que obtuvo el mayor rendimiento por hectárea (90.554 kg ha-1) y presentó un mayor índice de severidad por mazorcas infectadas (18.67%). Las semillas criollas presentaron mayor producción de huitlacoche