bluuebunny/crossref_metadata_2025_split huggingface dataset:
Intra-Industry Market Reactions to Failures of Publicly Held Savings and Loans
Authors: Blacconiere Walter G. , Bowen Robert M. 
Published: July 2017

This study examines the consequences of failures involving publicly held S&Ls on the market value of surviving firms in the industry. Market reactions of surviving firms are predicted to be associated with the circumstances surrounding the failure as well as the characteristics of the surviving S&Ls. Four competing (but not mutually exclusive) hypotheses are examined. An overall positive intra-industry market reaction was observed for the failures of eight publicly traded S&Ls during 1985 and 1986; however, this reaction was not significant at conventional levels. Cross-sectional analyses of the relation between market reactions and characteristics of failed and surviving S&Ls provides some support for the hypothesis that positive reactions were associated with a perceived reduction in competition, especially for stronger surviving S&Ls. The three remaining hypotheses (related to regulatory enforcement, regulatory resources, and the contagious effects of individual failures) receive only weak support.
The Relation of Inherent and Control Risks to Audit Adjustments
Authors: Wallace Wanda A. , Kreutzfeldt Richard W. 
Published: July 2017

Auditors perceive that their evaluations of clients' inherent risks and internal controls are useful in assessing the likelihood of errors. Past research has indicated descriptive power for inherent risk variables but has failed, to date, to demonstrate a systematic relation between internal controls and error rate. This study extends earlier work by using a field study to measure client attributes tied to inherent and control risks and then evaluates the effectiveness of these attributes in explaining variations in adjustment rates among 260 audit clients. The data base has 1,506 adjustments, which are analyzed using a judgmentally selected regression model and a cost-beneficial analogy to an “all possible regressions” approach. Multiple variable relations provide statistically significant descriptive power with respect to audit adjustments. The results suggest the plausibility of developing a model for use in audit planning that formulates a prediction of error rate based on client inherent risk and internal control attributes.
Improving the FASB's Requirements for Off-Balance-Sheet Market Risk Disclosures
Authors: Palmer Richard J. , Schwarz Thomas V. 
Published: July 2017

This paper discusses the requirements and limitations associated with SFAS No. 105 market risk disclosures, empirically examines the current implementation of SFAS No. 105 in the financial disclosures of financial institutions, and proposes improvements to the market risk disclosures presently required by the FASB. The results of the empirical analysis of 35 large U.S. financial institutions show that (1) many firms indicated a concern that statement users are not able to clearly distinguish between required contract dollar amount disclosures and actual risks; (2) although most firms use instruments with OBS risk for proprietary hedging and trading, no firm provides a useful detailed breakdown of the degree of risk attributable to these different activities; (3) the greatest conformity in reporting occurs in those firms with the largest contract dollar volume (in absolute terms and as a percent of equity); and (4) very few firms take any initiative in the reporting of additional disclosures. In light of these findings, this paper proposes a new method of market risk disclosure that is based on the margin required by exchanges and their Clearing Corporations. Margin disclosure is shown to be superior to SFAS No. 105 requirements in that it (1) directly correlates with the true risk of a firm's position, (2) is based on the entire financial position of a firm, (3) is easily obtained for even the most complex financial positions, (4) is dynamic in response to changing market conditions, (5) is determined by an independent third party whose main interest is the measurement of market risk, and (6) is a numeric rather than descriptive measure.
Auditors' Judgment Performance under Stress: A Test of the Predicted Relationship by Three Theoretical Models
Authors: Choo Freddie 
Published: July 2017

Three competing theories of stress and judgment performance, namely, working memory capacity theory (Eysenck [1979]), cue utilization theory (Easterbrook [1959]), and coping behavior theory (Folkman [1984]) were compared for their efficacy in explaining the form of stress-induced performance changes in auditors' judgment. Two studies were conducted to test the goodness of fit of the three predicted stress-judgment relationships. The first study was a five-phase field research that included the development of an Audit Mental Stress Scale and the usage of a complex audit judgment case. The results indicated that the cue utilization theory had a higher explanatory power than the other two competing theories. In accordance with this theory, auditors' judgment performance improved as stress increased from a low to moderate level with optimal performance efficiency occurring at a moderate level of stress, and thereafter a decrement in judgment performance at an excessive level of stress. In other words, there was an inverted U-shaped relationship between stress and judgment performance. The second study reinforced the findings with a laboratory experiment. Forty-eight auditors were randomly assigned to four groups of 12 subjects each and the four groups assigned to one of four time pressure conditions. The auditors performed the same audit judgment case as in study one. An ANOVA that used orthogonal polynomial coefficients to test for the presence of trend was applied to identify which of the three models best fit the data. The results indicated that an inverted U-shaped curve contributed most to the data trend. The goodness of fit test once again supported the predicted relationship in Easterbrook's cue utilization theory.
Individual Approach to the Shadow Economy
Authors: Tolla Marco 
Published: July 2017

This article analyzes the relationship between the shadow economy and tax evasion in order to verify if their dynamics are substantially identical or may present elements of differentiation, even though the two aforementioned phenomena appear (on the basis of certain statistical definitions) to overlap in terms of economic values. To this end, the article proceeds by providing a series of terminological definitions that are useful to properly classify these phenomena and then it lists the main methodologies used for their quantification. Although such methods and their strengths and weaknesses are well known in economic studies, it is useful to recall them in order to underline some questions connected with the development of a model aimed at describing the approach to the shadow economy and tax evasion from a microeconomic perspective. The first question is if the underground economy can exist in absence of tax evasion and, in that case, which are the factors that allow it. A related question is how is it possible from a microeconomic perspective to estimate in percentage the overall disadvantage (fiscal and non-fiscal) deriving from the total declaration of economic activities to public authorities compared to firms that work in the underground economy? On this matter, reference to case law and regulatory measures, performed in order to create an economic-juridical parallel on the shadow economy and tax evasion, has been made with regard to the Italian legal system, so as to fit the mathematical model as much as possible to observed facts. JEL: K42, H26, O17
Adsorption Parameters and Superficial Species in the Nickel-Alumina System
Authors: Rodriguez Raúl A.E. , Caceres Carmen V. , Blanco Blanco , Tomas Horacio J. 
Published: July 2017

The equilibrium adsorption of nickel on γ-alumina was studied at 293 and 333 K. Nickel nitrate solutions in the range 0.1 - 2% (w/v, expressed as NiO) were used. Both the equilibrium constant and the number of adsorption sites increased with the adsorption temperature. Adsorption and desorption rate constants were estimated by fitting a theoretical model to the profiles obtained by impregnation of γ-alumina thin layers with nickel nitrate solutions. Representative solid samples differing in nickel contents were studied along both isotherms by X-ray diffraction, diffuse reflectance and X-ray photoelectron spectroscopy. It is concluded that, in the composition range studied, nickel forms a partially inverted spinel (NiAl2O4); the degree of inversion being greater in the samples prepared at 293 K than in those corresponding to 333 K. Also, the dispersion of nickel species is constant for each adsorption temperature.
Adsorption Properties of Activated Carbons Obtained from Polymer Wastes
Authors: Youssef A.M. , Alaya M.N. , Nawar N. 
Published: July 2017

Non-activated carbon has been prepared by carbonizing waste products manufactured from phenol formaldehyde at 1073 K in a nitrogen atmosphere. Activated carbons were obtained by gasifying the non-activated product with air at 673 K, or with steam at 1173 K, to different levels of burn-off. The adsorption of nitrogen at 77 K and of carbon dioxide at 298 K was measured for all the carbons prepared using volumetric apparatus. The adsorption of iso-octane and α-pinene at 320 K was carried out gravimetrically using silica spring balances. The adsorption of methylene blue and of phenol from their aqueous solutions was determined spectrophotometrically. The adsorption of ammonia from its aqueous solution at 308 K was determined colorimetrically. The surface area of the activated carbons increased with increasing percentage burn-off to reach a maximum and then decreased with further increase in percentage burn-off. Gasification with oxidizing gases changed the porosity of the carbon with the change depending on the extent of gasification. The adsorption of iso-octane and α-pinene increased with increasing percentage burn-off as a result of pore widening. The low burn-off carbons obtained from phenol formaldehyde wastes are characterized by extremely high surface areas and microporosity, and a high CO/CO2 ratio on outgassing. The carbons exhibit high phenol adsorption capacities. Ammonia adsorption is favoured on carbons of a low CO/CO2 ratio.
Micromechanical Analysis of Hybrid Composites
Authors: Ross G. R. , Ochoa O. O. 
Published: July 2017

The response of hybrid composites to tensile and transverse loads is studied using a micromechanical analysis. Of particular interest are the effects of matrix viscoelasticity and the properties of the interphase region on the material properties and failure initiation. The tensile response of hybrid composites is studied using a statistical model in which the fiber failure strains are represented with Weibull distributions. A shear lag formulation is used to include the contribution of load transfer to broken fibers to the longitudinal modulus. The transverse tensile response is studied using the rule-ofmixtures. Linear viscoelastic matrix properties are incorporated in both analyses. Results from the analysis indicate that the interphase properties have a negligible effect on the longitudinal failure strain and that the effect of matrix viscoelasticity on the longitudinal tensile response is negligible. The longitudinal failure strains decreased with increasing composite length and carbon to glass volume ratios. For transverse tensile loading, the stress rises more rapidly on the stress strain curve when the strain rate is increased and when the interphase moduli are higher.
Experimental Examination of Temperature Variations in a Hot Runner System
Authors: Buchardt Carsten , Jensen Jan Helleskov , Lauridsen Carsten L. 
Published: July 2017

This paper deals with the temperature variations in a hot runner system. By use of FEM-simulations and experiments an investigation is made of the effects of different thermal conductivity's at the supported areas. This effect is analyzed by measuring the temperature and pressure in a hot runner mold. The pressure development is measured in a specially designed 2-cavity hot runner system where temperature differences can be introduced in the two sections. The weight of the products is also measured.
Reduction of Tensile Strength in Angle-Ply Composite Laminates Due to Low-Velocity Impact
Authors: Scarponi C. , Briotti G. , Barboni R. , Marcone A. 
Published: July 2017

The purpose of the present paper is to evaluate the tensile strength reduction of angle-ply composite laminates due to low-velocity impact. Three angle ply lay-up were chosen: [+30',-300]2s, [+45',-45oI2s and +60',[-60]2s. Impact tests were performed at different impact energy level and then an ultrasonic scan NDI was performed, to evaluate the internal damage. The impacted specimens were subjected to tensile load until failure occurs and the ultimate tension strength after impact was compared with the corresponding value for undamaged specimens. Moreover, for a better understanding of the failure phenomenon, some tension tests for damaged specimens were interrupted at different load levels (respectively at 30%, 60%, 85% and 90% of the corresponding failure load) and ultrasonic scans at any step were performed to evaluate the delamination growth due to tensile load. A correlation between the amount of delamination areas and the impact energy has been determined.
The Variation of G1c and δ1c with Crack Growth Rate in Polyethylene
Authors: Bradley Walter L. , Self Robert A. , Register David , Lamborn Mark 
Published: July 2017

The crack growth rate in HMN 5202 polyethylene has been studied as a function of stress intensity using deeply notched three-point bend specimens. The load-line displacement in response to a static applied load has been measured, with the material compliance as a function of time determined from the specimen compliance prior to the initiation of crack growth. Measured specimen compliance as a function of time after crack growth begins is used to determine crack growth rate as a function of stress intensity. The experimentally determined crack growth rate as a function of stress intensity has been compared to theoretical predictions by Williams and Schapery. This comparison implies that both critical crack tip opening displacement, 61c, and critical energy release rate, GIn, increase with increasing crack growth rate. The results also show that the crack growth rate is significantly reduced by plane stress conditions at the surface of the specimen.
Engagement of Primary Care Physicians in Home Palliative Care
Authors: Malik Shiraz , Goldman Russell , Kevork Nanor , Wentlandt Kirsten , Husain Amna , Merrow Nancy , Le Lisa W. , Zimmermann Camilla 
Published: July 2017

Purpose: To describe prevalence and characteristics associated with family physician and general practitioner (FP/GP) provision of home palliative care (HPC). Methods: We surveyed FP/GPs in an urban health region of Ontario, Canada, to determine their current involvement in HPC, the nature of services provided, and perceived barriers and enablers. Results: A total of 1439 surveys were mailed. Of the 302 FP/GP respondents, 295 provided replies regarding engagement in HPC: 101 of 295 (33%) provided HPC, 76 (26%) were engageable with further support, and 118 (40%) were not engageable regardless of support. The most substantial barrier was time to provide home visits (81%). Engaged FP/GPs were most likely to be working with another physician providing HPC ( P < .0001). Engageable FP/GPs were younger ( P = .007) and placed greater value on improved remuneration ( P < .001) than the other groups. Nonengageable physicians were most likely to view time as a barrier ( P < .0001) and to lack interest in PC ( P = .03). Conclusion: One-third of FP/GPs provide HPC. A cohort of younger physicians could be engageable with adequate support. Integrated practices including collaboration with specialist PC colleagues should be encouraged and supported.
Continuous Palliative Sedation for Existential Distress? A Survey of Canadian Palliative Care Physicians’ Views
Authors: Voeuk Anna , Nekolaichuk Cheryl , Fainsinger Robin , Huot Ann 
Published: July 2017

Background: Palliative sedation can be used for refractory symptoms during end-of-life care. However, continuous palliative sedation (CPS) for existential distress remains controversial due to difficulty determining when this distress is refractory. Objectives: The aim was to determine the opinions and practices of Canadian palliative care physicians regarding CPS for existential distress. Methods: A survey focusing on experience and views regarding CPS for existential distress was sent to 322 members of the Canadian Society of Palliative Care Physicians. Results: Eighty-one surveys returned (accessible target, 314), resulting in a response rate of 26%. One third (31%) of the respondents reported providing CPS for existential distress. On a 5-point Likert-type scale, 40% of participants disagreed, while 43% agreed that CPS could be used for existential distress alone. Conclusion: Differing opinions exist regarding this complex and potentially controversial issue, necessitating the education of health-care professionals and increased awareness within the general public.
Interference Between Family Caregivers’ Mental Disorders and Their Estimates of Quality of Dying and Death (QODD) of Their Loved Ones
Authors: Heckel Maria , Bussmann Sonja , Weber Martin , Ostgathe Christoph , Stiel Stephanie 
Published: July 2017

Background: In studies enrolling informal caregivers of patients in palliative care, it is necessary to ensure that findings are not influenced by factors such as mental disorders. Aim: This study aims to describe the influence of anxiety and depression on bereaved informal caregivers’ retrospective ratings of the quality of dying and death (QoDD) of their loved ones. Design: Informal caregivers of deceased patients from 2 German palliative care (PC) units took part in a validation study of the German version of the original QoDD-Deutsch-Angehörige (QoDD-D-Ang) during the fourth week following the patient’s death at the earliest. Depressive and panic disorders were assessed via the Patient Health Questionnaire (PHQ). Group comparisons (χ2, t test; significance level P < .05) analyzed whether informal caregivers with depression or panic disorders and those without such disorders differ in their estimates. Results: A total of 226 informal caregivers participated between August 2012 and December 2013. The mean age of participants was 55.5 years; 61.1% were female. The PHQ of 221 participants resulted in 8.6% with major disorders, 13.6% with other depressive syndromes, and 77.8% without depressive disorders. In this secondary data analysis here, there was no difference between female and male participants concerning the incidence of depression ( P = .519, χ2). Two participants screened positive for both panic and major depressive disorders. Both groups presented no significant differences in the mean total QoDD-D-Ang scores ( P = .343). Conclusion: Informal caregivers’ estimates on the QoDD-D-Ang of their significant others do not interfere with mental disorders. Therefore, bereaved informal caregivers are able to participate in the PC research after a few weeks following the loss of a loved one.
Patients With Vasculitides Admitted to the Intensive Care Unit: Implications From a Single-Center Retrospective Study
Authors: Haviv Yael , Shovman Ora , Bragazzi Nicola Luigi , Sharif Kassem , Yavne Yarden , Shoenfeld Yehuda , Amital Howard , Watad Abdulla 
Published: July 2017

Background: Vasculitides are a group of disorders characterized by inflammation of vessels. Vasculitides may have life-threatening complications with significant morbidity and mortality; however, information regarding the outcome and prognosis of patients with vasculitides requiring intensive care unit (ICU) is scarce. Methods: Data of patients with vasculitides admitted to the ICU of the Sheba Medical Center between the years 2000 and 2014 were retrieved retrospectively. Continuous variables were computed as mean (standard deviation), whereas categorical variables were recorded as percentages. In order to investigate the impact of clinical variables on mortality, Student t test and χ2 analyses were performed. Results: Twenty-five patients with vasculitides were admitted to the ICU during the study period with mean age of 52 ± 14 years and sex ratio of male/female: 12/13. The mortality rate among these patients was 48%. Leading causes for ICU admission were infection (64%), disease exacerbation (34%), and hemorrhage (16%), while respiratory or cardiovascular involvement accounted for the majority of mortality during admission. An elevated Sequential Organ Failure Assessment (SOFA) score was significantly associated with mortality ( P = .041). Conclusion: Our study confirms the high mortality rate among patients with vasculitides who require ICU care as well as the roles of infection and disease flare-up as causes for admission. An elevated SOFA score was found to be predictive of mortality.
Medical statistics - no time for complacency
Authors: Aalen Odd O 
Published: July 2017

Statistical science plays an important role in medical research. Whether this will continue to be so, depends to a large extent on the future of fields like clinical trials and epidemiology. Will these continue to play the important role they do today in the development of medicine? Traditional, frequentist, methodology still dominates in medical statistics. Statisticians should have an open and pragmatic attitude towards new approaches. Survival analysis is a field of biostatistics that has been through considerable recent development. The need for further methodological development in this field is stressed. There is also need for connecting statistical work more intimately to biological knowledge than is the case today.
Adaptation of Gaming Features for Motivating Learners
Authors: Monterrat Baptiste , Lavoué Élise , George Sébastien 
Published: July 2017

Background. Many learning environments are quickly deserted by learners, even if they are efficient. Gamification of learning environments is a recent approach used to enhance learners’ motivation and participation. Aim. People have various expectations and react differently faced with specific game mechanics. An important goal lies in automatically adapting game mechanics according to player types. In this article, we study the gaming features that can be adapted in learning environments and the player model that can be used for the adaptation process. We propose an approach that aims to predict to which game mechanics a user is responsive, and to adapt the gaming features of the system according to this information. Methodology. An implementation was released, and evaluated through an quasi-experimental study with 59 middle school students, each one using the learning environment during three 45-minutes sessions. Results. The results validate the implementation of the system and show that the users’ activity can help to predict their profile. The adaptation process did not improve learners’ engagement as expected, but it shows a path for future research toward an adaptive approach for learning environment gamification.