bluuebunny/crossref_metadata_2025_split huggingface dataset:
An Examination of the Impact of Tax Avoidance on the Readability of Tax Footnotes
Authors: Inger Kerry K. , Meckfessel Michele D. , Zhou Mi (Jamie) , Fan Weiguo (Patrick) 
Published: June 2017

ABSTRACT
Due to the proprietary nature of tax returns, the tax footnote is the primary source of information for stakeholders about a firm's tax position. However, studies suggest the tax authority acquires information in tax disclosures, creating a trade-off for managers on whether to provide decision-useful information for stakeholders or conceal information from the tax authority. We investigate this trade-off by examining the readability of tax footnotes. We find a positive association between tax avoidance and tax footnote readability for firms with tax avoidance below the industry-year median, consistent with managers highlighting good performance in the form of tax savings with straightforward disclosures. In contrast, we find a negative association between tax avoidance and tax footnote readability for firms with levels of tax avoidance above the industry-year median, consistent with managers concealing tax avoidance from the tax authority. Reinforcing these results, we find that investors place a premium (discount) on tax avoidance when the tax footnote is straightforward in firms with tax avoidance below (above) the industry-year median.
What Do the Markets Say? Shareholder Wealth Effects of the XBRL Mandate
Authors: Chen Gary , Wang Xiaohong (Sara) , Zhou Jie 
Published: June 2017

ABSTRACT
We investigate the market reaction to legislative events pertaining to the eXtensible Business Reporting Language (XBRL) mandate. The SEC contends that requiring issuers to adopt XBRL for filing their financial statements would reduce information processing costs and improve market efficiency. In contrast, skeptics argue that the mandatory adoption of XBRL would impose substantial costs while providing few, if any, benefits to investors. Using stock returns from countries that did not mandate the adoption of XBRL to model normal U.S. returns, we provide evidence of a positive market reaction to legislative events related to the XBRL mandate. Moreover, we find that the abnormal returns to these events are increasing for firms with less accessible information, higher information asymmetry, greater information processing costs, and lower financial reporting transparency. Overall, our results suggest an expected net benefit to shareholders from the XBRL mandate.
JEL Classifications: M41; K22.
How Does Local Adoption of IFRS for Those Countries That Modified IFRS by Design, Impair Comparability with Countries That Have Not Adapted IFRS?
Authors: Felski Elizabeth 
Published: June 2017

ABSTRACT
Global adoption of International Financial Reporting Standards (IFRS) is thought to increase financial statement reliability and comparability. Although IFRS is required or allowed in over 130 nations, some countries modify IFRS as issued by the International Accounting Standards Board (IASB). This study is designed to closely examine each country that modifies IFRS in an effort to determine whether these modifications impair financial statement comparability. First is that countries lack the resources to implement the newest version of IFRS or ensure proper translation of the standards. Second is that countries make specific changes to allow IFRS to better meet the needs of their financial reporting environment. I categorize the first set of countries as default countries and the second set as design countries. The study results in several interesting and useful contributions. First, I develop a new typology for future IFRS research that includes not only the locally adopted category, but also the default and design categories. Second, the details of how countries modify IFRS make it clear that differences can exist in financial statements prepared in different countries both using IFRS. The users must be careful to understand how comparability may be impacted by these modifications.
Dulce Digital: An mHealth SMS-Based Intervention Improves Glycemic Control in Hispanics With Type 2 Diabetes
Authors: Fortmann Addie L. , Gallo Linda C. , Garcia Maria Isabel , Taleb Mariam , Euyoque Johanna A. , Clark Taylor , Skidmore Jessica , Ruiz Monica , Dharkar-Surber Sapna , Schultz James , Philis-Tsimikas Athena 
Published: June 2017

OBJECTIVE
Type 2 diabetes is growing in epidemic proportions and disproportionately affects lower-income, diverse communities. Text messaging may provide one of the most rapid methods to overcome the “digital divide” to improve care.

RESEARCH DESIGN AND METHODS
A randomized, nonblinded, parallel-groups clinical trial design allocated N = 126 low-income, Hispanic participants with poorly controlled type 2 diabetes to receive the Dulce Digital intervention or usual care (UC). Dulce Digital participants received up to three motivational, educational, and/or call-to-action text messages per day over 6 months. The primary outcome was HbA1c; lipids, blood pressure, and BMI were secondary outcomes. Satisfaction and acceptability were evaluated via focus groups and self-report survey items.

RESULTS
The majority of patients were middle-aged (mean age 48.43 years, SD 9.80), female (75%), born in Mexico (91%), and uninsured (75%) and reported less than a ninth-grade education level (73%) and mean baseline HbA1c 9.5% (80 mmol/mol), SD 1.3, and fasting plasma glucose 187.17 mg/dL, SD 64.75. A statistically significant time-by-group interaction effect indicated that the Dulce Digital group achieved a significantly greater reduction in HbA1c over time compared with UC (P = 0.03). No statistically significant effects were observed for secondary clinical indicators. The number of blood glucose values texted in by participants was a statistically significant predictor of month 6 HbA1c (P &lt; 0.05). Satisfaction and acceptability ratings for the Dulce Digital intervention were high.

CONCLUSIONS
Use of a simple, low-cost text messaging program was found to be highly acceptable in this sample of high-risk, Hispanic individuals with type 2 diabetes and resulted in greater improvement in glycemic control compared with UC.
KOMUNIKASI INTERPERSONAL ANTAR SISWA DI SEKOLAH DAN IMPLIKASINYA TERHADAP PELAYANAN BIMBINGAN DAN KONSELING
Authors: Pratiwi Srie Wahyuni , Sukma Dina 
Published: June 2017

Interpersonal communication is the process of face-to-face exchange of information between two or more persons in an interaction with the feedback response. The ground reality, many students still tend to unfavorable communicate interpersonal relationships between students and consequently less well established. This study aimed to describe the interpersonal communication between students in terms of attitudes of openness, empathy, being supportive, positive attitude and equality. The results reveal the interpersonal communication between students as a whole are in the good category.
TEKNIK BERMAIN PERAN PADA LAYANAN BIMBINGAN KELOMPOK UNTUK MENINGKATKAN SELF-ESTEEM
Authors: Awlawi Addahri Hafidz 
Published: June 2017

The discovery from this research are: (1) condition of self-esteem of high school students in particular 8 students experiment is still relatively low. (2) There were significant differences between students’ Self-Esteem in pre-test and post-test from Experimental group. (3) There was no significant defferences between Self-Esteem in pre-test and post-test from control group students. (4) There were significant differences between students’ Self–Esteem in post-test from Control group and post-test from Experimental group. Based on the discovery above, we can conclude that implemeting role playing is effective to be used in group guidance service to increase students’ Self-Esteem. This research shows that is important to apply role playing in group guidance service that espoused with supervision from teacher and counselor at school, so that it can increase students’ Self-Esteem.
Kemandirian Perilaku Peserta Didik dalam Pemilihan Jurusan dan Implikasinya terhadap Pelayanan Bimbingan dan Konseling
Authors: Fajaria Deprina , Marjohan Marjohan , Sukmawati Indah 
Published: June 2017

Abstract: The independence of behavior is individual who was able in making decisions, not influenced by others, and have the confidence. In fact there are many students confused and follow some of their friends in choosing majors. The purpose of this study illustrate the independence of the decision-making behavior, not influenced by others, and have the confidence in choosing majors. This type of research is descriptive quantitative. Population of 180 people and 64 people samples of learners. The results of independence behavior of learners in choosing majors categorized quite independent. Keyword: Independence behave
Peran Guru Bk/Konselor dan Guru Mata Pelajaran dalam Meningkatkan Motivasi Belajar Siswa yang Memperoleh Hasil Belajar Rendah
Authors: Sari Mega Mulya , Taufik Taufik , Yusri Yusri 
Published: June 2017

The Implementation of a good role and planned by the counseling/counselor’s teacher in schools (counseling teacher) and teachers generally can increase learning motivation of students who have a low learning result. This is based on the real phenomenon that shows students with low learning result tend to have a low learning motivation. This study aims to describe the role that is made by a teacher/counselor in improving learning motivation of students with low learning result. In its implementation, the role of the counselor teacher was affected through the services, including through information services and individual counseling services, and the role of the teacher were carried out through the guidance activities in the classroom and outside of the classroom. The type of this research is quantitative descriptive, the population in this study ,all teachers and counselor in SMAN 30 Padang, counselor teacher sample are 30 and teachers of subjects are 80, this study uses the instrument in the form of the now. The research of this study reveal: the role of subjects teacher and counselor teacher in improving the learning motivation of students with low learning result.
BREVES PONTUAÇÕES SOBRE A OBRA POLÍTICAS PÚBLICAS: QUESTÕES E DILEMAS
Authors: Santos Jociane Marthendal Oliveira 
Published: June 2017

Políticas Educacionais: questões e dilemas tem como organizadores Stephen J. Ball e Jefferson Mainardes. O seu foco é ampliar as discussões teórico-metodológicas sobre a pesquisa em políticas educacionais e curriculares. Publicado pela Editora Cortez em 2011, tem 288 páginas, sendo constituído por sumário, introdução, dez capítulos, referências bibliográficas, apresentação dos autores e fonte dos textos originais traduzidos, sendo sete no total. A obra está dividida em duas partes. A primeira parte é composta por seis textos que apresentam discussões teórico-metodológicas quanto à pesquisa sobre políticas educacionais. A segunda parte é composta por quatro textos que apresentam investigações em políticas educacionais e curriculares.
SUCESSO E EVASÃO EM CURSOS DE ESPECIALIZAÇÃO A DISTÂNCIA
Authors: Garbe Gisele Grinevicius , Ramos Monica Parente , Sigulem Daniel 
Published: June 2017

O estudo investiga fatores associados à aprovação de alunos em cursos de especialização oferecidos na modalidade de educação a distância pela Universidade Federal de São Paulo por meio do Sistema Universidade Aberta do Brasil. Aplicou-se um instrumento de pesquisa para investigação dos seguintes fatores associados ao sucesso dos alunos nos cursos: experiência, interesse, relevância para atividade profissional, organização, satisfação e adequação. Os dados coletados foram submetidos à análise estatística para que a associação dos fatores ao sucesso dos alunos nos cursos pudesse ser avaliada. Os resultados obtidos indicaram que o fator organização foi o principal preditor de sucesso, sendo que também se mostraram associados à aprovação nos cursos os fatores experiência e a categoria curso ofertado na modalidade a distância. Entende-se que os resultados alcançados contribuem para o entendimento do fenômeno evasão em cursos superiores na modalidade de educação a distância.
Dos jardines de la modernidad: India en Octavio Paz
Authors: López Cafaggi Carlos Eduardo 
Published: June 2017

Este artículo indaga en la percepción que Octavio Paz tenía sobre la India, ahondando en su experiencia personal como viajero y, eventualmente, embajador de México en este país. La mayor parte del texto cuestiona mediante la teoría poscolonial el sesgo eurocéntrico que el escritor mexicano reproduce en Vislumbres de la India. No obstante, también hago una revisión crítica de su poemario Ladera Este, contrastando en ambos casos la afinidad y distancia del poeta hacia su sujeto de estudio y devoción. El propósito de este trabajo no es sólo destacar la importancia que la India tenía en Octavio Paz (un elemento a menudo olvidado en la crítica literaria), sino también evaluar estética y académicamente sus acercamientos a ella.
Los cambios en el sistema internacional a partir de 2000.
Authors: Domínguez Jorge I. 
Published: June 2017

Este artículo caracteriza tres momentos de cambio en la estructura del sistema internacional, pero se concentra en este siglo. Toma en consideración las oportunidades creadas para los Estados de América Latina con el ascenso de China en los mercados internacionales; las capacidades renovadas de los Estados latinoamericanos ante las grandes potencias e instituciones, a consecuencia del auge de materias primas; la disrupción del sistema internacional que provocó la política externa estadounidense al iniciar el siglo y el balance subsecuente contra el poder de Estados Unidos; la ruptura del consenso ideológico interamericano de los noventa; y el intenso matiz securitario de las relaciones con Estados Unidos.
Partido Cartel. Una revisión crítica del concepto
Authors: Martínez González Víctor Hugo 
Published: June 2017

Este artículo desarrolla una revisión crítica del concepto partido cartel a partir de dos niveles de debate: 1) los problemas de orden teórico-metodológico en la construcción de esta categoría y sus límites para explicar el cambio partidista; y 2) la representación de los partidos y sus vínculos con la democracia dentro de la literatura especializada. El argumento de este ensayo es que el concepto partido cartel precisa de mayores controles empíricos que validen su hipótesis, así como de una evaluación de su modelo literario.
GLOBALISASI PERBANKAN SYARIAH: TINJAUAN TEORITIS DAN PRAKTIS DALAM MENGHADAPI MASYARAKAT EKONOMI ASEAN 2015
Authors: Hayat Hayat 
Published: June 2017

The thought modern society towards banking system has undergone various changes so that their textual perspective to the banking law becomes negative. The Syariah banking has undergone a variety of dynamics. Challenge to the competition to improve the quality of service continues to conduct by giving various ease, usefulness, usability, kindness, and to make a law that does not violate any of the laws of Islam, became a necessity. Modern society should no longer view the symbol highlighted by the banks, but rather the aspect of their service, the benefits gained , the security of service value, and the ease obtained. In order to be accepted by the whole modern society. the Islamic banking should no longer consider the background of its customer-to be, and must develop the service required by customers, instead.Kata Kunci: transformasi, perbankan Islam, Ekonomi Islami
Kick-Off Point (KOP) and End of Buildup (EOB) Data Analysis in Trajectory Design
Authors: Novrianti Novrianti , Melisa Rycha , Adrian Rafhie 
Published: June 2017

Well X is a development well which is directionally drilled. Directional drilling is choosen because the coordinate target of Well X is above the buffer zone. The directional track plan needs accurate survey calculation in order to make the righ track for directional drilling. There are many survey calculation in directional drilling such as tangential, underbalance, average angle, radius of curvature, and mercury method. Minimum curvature method is used in this directional track plan calculation. This method is used because it gives less error than other method. Kick-Off Point (KOP) and End of Buildup (EOB) analysis is done at 200 ft, 400 ft, and 600 ft depth to determine the trajectory design and optimal inclination. The hole problem is also determined in this trajectory track design. Optimal trajectory design determined at 200 ft depth because the inclination below 35º and also already reach the target quite well at 1632.28 ft TVD and 408.16 AHD. The optimal inclination at 200 ft KOP depth because the maximum inclination is 18.87º which is below 35º. Hole problem will occur if the trajectory designed at 600 ft. The problems are stuck pipe and the casing or tubing will not able to bend.
Antropología de la Comunicación y Cultura Empresarial: El Caso Cascades
Authors: Aktouf Omar , Chrétien Michel 
Published: June 2017

El presente artículo intenta establecer, sobre la base de una investigación empírica realizada en la empresa Cascades que las "culturas organizacionales" que realmente llegan a forjarse e instalarse no se logran como resultado de una acción deliberada y artificial de "ingeniería". Estas culturas sólo pueden construirse mediante un compartir ante todo cosas concretas. Los elementos claves en este proceso son: el compartir al máximo aspectos de la vida de la organización, como las utilidades, la información, las decisiones, los locales, los materiales, etc. y la aplicación en los hechos de un discurso y una filosofía empresarial que deliberadamente rompa con las tradiciones administrativas más cimentadas, mediante el privilegio absoluto de lo oral, la apertura y la transparencia, la confianza y la autonomía generalizadas, el respeto y la valoración del empleado, la ausencia de puestos de supervisión y control, la cercanía y disponibilidad de los directivos, etc.* Omar Aktouf y Michel Chrétien. L 'A nthropologieie la communicationet la culture d'entreprise: le cas Cascades. Ponencia en lnternational Conference on Organizational Symbolism, Universidad del Québec. Montreal, junio de 1986.
Los retos del gobierno multinivel y compartido para las políticas públicas. Del Estado relojero al Estado futbolista
Authors: Roth Deubel André Noël 
Published: June 2017

La acción administrativa está confrontada a una mutación profunda de la naturaleza de los problemas públicos que pretende abordar y, en lo posible, mitigar o resolver. Esta transformación de los problemas públicos hace necesario no solamente repensar las instituciones y administraciones públicas en función de fronteras y de segmentaciones nuevas (descentralización, federalismo, reforma administrativa, fusión, reparto de competencias, delegación, contratación, etc.) sino que implica una refundación profunda de la concepción misma de la acción pública. La necesaria reforma política administrativa implica también un cambio cultural. Para mostrar el sentido de estas mutaciones, es preciso partir de una presentación de la concepción de la administración tradicional de las políticas públicas para situar los cambios contemporáneos. Por medio del uso de diferentes metáforas profesionales se tratara de resaltar las líneas de fuerza que caracterizan la evolución de la labor administrativa para concluir con el esbozo de una propuesta de un Estado renovado que se adosa en una concepción democrática radical de la acción pública
Open versus percutaneous instrumentation in thoracolumbar fractures: magnetic resonance imaging comparison of paravertebral muscles after implant removal
Authors: Ntilikina Yves , Bahlau David , Garnon Julien , Schuller Sébastien , Walter Axel , Schaeffer Mickaël , Steib Jean-Paul , Charles Yann Philippe 
Published: June 2017

OBJECTIVEPercutaneous instrumentation in thoracolumbar fractures is intended to decrease paravertebral muscle damage by avoiding dissection. The aim of this study was to compare muscles at instrumented levels in patients who were treated by open or percutaneous surgery.METHODSTwenty-seven patients underwent open instrumentation, and 65 were treated percutaneously. A standardized MRI protocol using axial T1-weighted sequences was performed at a minimum 1-year follow-up after implant removal. Two independent observers measured cross-sectional areas (CSAs, in cm2) and region of interest (ROI) signal intensity (in pixels) of paravertebral muscles by using OsiriX at the fracture level, and at cranial and caudal instrumented pedicle levels. An interobserver comparison was made using the Bland-Altman method. Reference ROI muscle was assessed in the psoas and ROI fat subcutaneously. The ratio ROI-CSA/ROI-fat was compared for patients treated with open versus percutaneous procedures by using a linear mixed model. A linear regression analyzed additional factors: age, sex, body mass index (BMI), Pfirrmann grade of adjacent discs, and duration of instrumentation in situ.RESULTSThe interobserver agreement was good for all CSAs. The average CSA for the entire spine was 15.7 cm2 in the open surgery group and 18.5 cm2 in the percutaneous group (p = 0.0234). The average ROI-fat and ROI-muscle signal intensities were comparable: 497.1 versus 483.9 pixels for ROI-fat and 120.4 versus 111.7 pixels for ROI-muscle in open versus percutaneous groups. The ROI-CSA varied between 154 and 226 for open, and between 154 and 195 for percutaneous procedures, depending on instrumented levels. A significant difference of the ROI-CSA/ROI-fat ratio (0.4 vs 0.3) was present at fracture levels T12–L1 (p = 0.0329) and at adjacent cranial (p = 0.0139) and caudal (p = 0.0100) instrumented levels. Differences were not significant at thoracic levels. When adjusting based on age, BMI, and Pfirrmann grade, a significant difference between open and percutaneous procedures regarding the ROI-CSA/ROI-fat ratio was present in the lumbar spine (p < 0.01). Sex and duration of instrumentation had no significant influence.CONCLUSIONSPercutaneous instrumentation decreased muscle atrophy compared with open surgery. The MRI signal differences for T-12 and L-1 fractures indicated less fat infiltration within CSAs in patients who received percutaneous treatment. Differences were not evidenced at thoracic levels, where CSAs were smaller. Fat infiltration was not significantly different at lumbar levels with either procedure in elderly patients with associated discopathy and higher BMI. In younger patients, there was less fat infiltration of lumbar paravertebral muscles with percutaneous procedures.