bluuebunny/crossref_metadata_2025_split huggingface dataset:
Enhanced business reporting: value relevance and determinants of valuation-related disclosures
Authors: Reitmaier Christine , Schultze Wolfgang 
Published: July 2017

PurposeEnhanced business reporting (EBR) seeks to address the information needs of investors when making company valuations for investment decisions. The purpose of this paper is to analyze the relevance for market valuation of EBR disclosures that are directly related to firm valuation (value-based reporting (VBR)).Design/methodology/approachData are hand collected from annual reports of German publicly listed companies over five years. The content analysis is based on the valuation-related disclosure framework of the German Schmalenbach Society of Business Administration. A 2SLS approach accounts for potential endogeneity.FindingsShare-based compensation, leverage, corporate size, and share volatility are significant determinants of VBR. The level of VBR is significantly associated with market values and provides additional market value explanatory power, indicating its relevance to investors in the process of valuation and decision making. Also, the relevance of book value and earnings for explaining market values increases for firms with better VBR. The findings are robust to the exclusion of banks and assurance companies and to alternative model and variable specifications.Research limitations/implicationsThe research contributes to the literature on voluntary disclosures by testing an EBR framework explicitly derived from valuation theory. The results provide indirect evidence of the investors’ use of respective valuation techniques in decision making. A contribution is made to the value relevance literature by showing that valuation-related disclosures constitute a suitable proxy for “other information” in the Ohlson’s (1995) model. Such disclosures complement traditional accounting metrics, i.e. book value and earnings, as basis for valuations. Potential caveats relate to the content analysis of annual reports and the endogeneity of voluntary disclosures.Originality/valueThis paper informs the debate on further developments of EBR in helping to identify important components thereof.
The influence of conflict and intuition on explorative new products and performance in SMEs
Authors: Zacca Robert , Dayan Mumin , Elbanna Said 
Published: July 2017

PurposeThe purpose of this paper is to investigate the influence of conflict and intuition on explorative new products and performance in small- and medium-sized enterprises (SMEs).Design/methodology/approachThe study proposes a theoretical model that was tested using two survey instruments: one instrument was administered to the owners of 150 SMEs within the United Arab Emirates (UAE) and the second was administered to senior managers within the same SMEs.FindingsThe results show that within the decision-making process both objective and personal conflicts drive decision makers to the use of intuition, with high levels of market turbulence strengthening the effect of objective conflict on the use of intuition. Furthermore, the use of intuition was found to have an adverse effect on explorative new products, negating the positive effectiveness of explorative new products on SME performance.Research limitations/implicationsThe study’s conceptual model may not completely represent the perspective it aims to elucidate. An alternative model with equally well-conceived explanatory variables could provide further interesting results.Practical implicationsDrawing on the perspective of the decision-making process, an interpretation of the model results and some practical implications are discussed.Originality/valueThe primary contribution of this study is the introduction of a model investigating the influence of conflict on the use of intuition in strategic decisions. Furthermore, the study collected empirical evidence from SMEs operating in the dynamic economy of the UAE, which is a less studied setting.
Trends in Medicare Service Volume for Cataract Surgery and the Impact of the Medicare Physician Fee Schedule
Authors: Gong Dan , Jun Lin , Tsai James C. 
Published: July 2017

ObjectiveTo calculate the associations between Medicare payment and service volume for complex and noncomplex cataract surgeries.Data SourcesThe 2005–2009 CMS Part B National Summary Data Files, CMS Part B Carrier Summary Data Files, and the Medicare Physician Fee Schedule.Study DesignConducting a retrospective, longitudinal analysis using a fixed‐effects model of Medicare Part B carriers representing all 50 states and the District of Columbia from 2005 to 2009, we calculated the Medicare payment–service volume elasticities for noncomplex (CPT 66984) and complex (CPT 66982) cataract surgeries.Data ExtractionService volume data were extracted from the CMS Part B National Summary and Carrier Summary Data Files. Payment data were extracted from the Medicare Physician Fee Schedule.Principal FindingsFrom 2005 to 2009, the proportion of total cataract services billed as complex increased from 3.2 to 6.7 percent. Every 1 percent decrease in Medicare payment was associated with a nonsignificant change in noncomplex cataract service volume (elasticity = 0.15, 95 percent CI [−0.09, 0.38]) but a statistically significant increase in complex cataract service volume (elasticity = −1.12, 95 percent CI [−1.60, −0.63]).ConclusionsReduced Medicare payment was associated with a significant increase in complex cataract service volume but not in noncomplex cataract service volume, resulting in a shift toward performing a greater proportion of complex cataract surgeries from 2005 to 2009.
Does Maternity Care Coordination Influence Perinatal Health Care Utilization? Evidence from North Carolina
Authors: Hillemeier Marianne M. , Domino Marisa E. , Wells Rebecca , Goyal Ravi K. , Kum Hye‐Chung , Cilenti Dorothy , Basu Anirban 
Published: July 2017

ObjectiveTo examine effects of maternity care coordination (MCC) on perinatal health care utilization among low‐income women.Data SourcesNorth Carolina Center for Health Statistics Baby Love files that include birth certificates, maternity care coordination records, WIC records, and Medicaid claims.Study DesignCausal effects of MCC participation on health care outcomes were estimated in a sample of 7,124 singleton Medicaid‐covered births using multiple linear regressions with inverse probability of treatment weighting (IPTW).Principal FindingsMaternity care coordination recipients were more likely to receive first‐trimester prenatal care (p < .01) and averaged three more prenatal visits and two additional primary care visits during pregnancy; they were also more likely to participate in WIC and to receive postpartum family planning services (p < .01). Medicaid expenditures were greater among mothers receiving MCC.ConclusionsMaternity care coordination facilitates access to health care and supportive services among Medicaid‐covered women. Increased maternal service utilization may increase expenditures in the short run; however, improved newborn health may reduce the need for costly neonatal care, and by implication the need for early intervention and other supports for at‐risk children.
Pre‐hydrated sterile acellular dermal matrix allograft in breast reconstruction: review of a single unit's experience
Authors: James Justin , Corrigan Brigid , Saunders Christobel 
Published: July 2017

BackgroundThe acellular dermal matrix (Flex HD) (FHD) became available for use in Western Australia in 2014 to aid prosthetic breast reconstruction and this descriptive study aims to review and discuss a single institution's experience since its introduction.MethodsBy retrospective case note, review data were collected for all patients who underwent prosthetic breast reconstruction with the aid of FHD between January 2014 and August 2015 in our institution. Data on basic demographic parameters, risk factors, surgery‐related factors, post‐operative factors and follow‐up information were collected. All complications were recorded and described in detail.ResultsFHD was used in 42 breast reconstructions in 26 patients. Procedure‐related complications were seen in 26% (n = 11) of cases. A major complication requiring return to theatre was seen in 11% (n = 5) of cases. Cellulitis of the reconstructed breast (red breast syndrome) was seen in 16.67% (n = 7) cases. Overall implant loss was 2.4% (n = 1). Of the six possible risk factors for any complication, only current smoking was found to increase the risk of complications (odds ratio = 9.667, 95% confidence interval = 1.429–65.377).ConclusionFHD is associated with a relatively high overall complication rate. Use of this optional expensive material has to be carefully selected balancing its perceived advantages against this possible risk. The red breast syndrome merits further studies considering its frequent occurrence with FHD use.
Introduction: Italians Do It Better? The Occupation of Spaces for Radical Struggles in Italy
Authors: Mudu Pierpaolo 
Published: July 2017

AbstractItaly could be considered a social laboratory in relation to radical theories, practices, struggles and radical political conditions. It is worth exploring what kind of laboratory Italy is and investigating some of the features of current struggles that challenge neoliberalism and the revival of fascism. One way to grasp the specificity of the Italian context is by considering an inherent set of social conflicts that take the form of multidimensional challenges, embracing social, cultural, economic and decision‐making dimensions. Put succinctly, a prefigurative politics is the lens suggested to interpret the experience of squatting and commoning, which are the fundamental attributes of many related struggles over housing and Social Centers and environmental protection.
Primary inguinal hernia: The open repair today pros and cons
Authors: Campanelli Giampiero , Bruni Piero Giovanni , Morlacchi Andrea , Lombardo Francesca , Cavalli Marta 
Published: July 2017

AbstractOpen anterior repair for inguinal hernia offers several distinct advantages over endoscopic repair, especially when real‐world effectiveness is taken into account. The learning curve for endoscopic techniques is long, whereas the Lichtenstein and other open tension‐free techniques are easier to teach and replicate at all levels. The outcomes of Lichtenstein repairs for primary inguinal hernia as performed by non‐experts and supervised residents are comparable to those of experts. Moreover, open tension‐free repair does not require expensive instruments or dedicated equipment, other than the prosthetic mesh. As such, it is feasible in any operating room anywhere in the world with limited costs. In our opinion, the most important advantage offered by open tension‐free repair is that it can be performed under local anesthesia. Nevertheless, local anesthesia has some disadvantages: it requires training, excellent knowledge of the anatomy and the necessary technique, patience, and gentle handling of the tissues. Open inguinal hernia repair is a procedure that every surgeon should know and be able to perform because it is necessary to treat two conditions, groin hernia recurrence after a posterior approach (both laparoscopic and open) and pubic inguinal pain syndrome.
Anatomy and roles of lymphatics in inflammatory diseases
Authors: Al‐Kofahi Mahmoud , Yun J. Winny , Minagar Alireza , Alexander J. Steven 
Published: July 2017

AbstractThe lymphatic system maintains tissue homeostasis by transporting interstitial fluid, lipids and debris from tissues to the main circulation, and delivers antigen and antigen presenting cells to local lymph nodes where they elicit immune responses. During inflammation, lymph flow increases to limit edema and prevents tissue antigen‐presenting cell transport. Lymphatics also adjust their contractile activity to increase fluid transfer during acute inflammation. Conversely, chronic inflammation can provoke lymphostasis, which might limit pathogen spread within the circulation; however, decreased lymph flow leads to the persistence of immune cells and mediators in tissues to intensifying injury. Here, we review lymphatic structure function within the gut, heart and central nervous system, discussing potential roles of these lymphatics in the etiology of inflammatory bowel disease, myocarditis and neurovascular disease, and as novel targets for therapeutic management of several disease states.
Acceptability of a very‐low‐energy diet in Type 2 diabetes: patient experiences and behaviour regulation
Authors: Rehackova L. , Araújo‐Soares V. , Adamson A. J. , Steven S. , Taylor R. , Sniehotta F. F. 
Published: July 2017

AbstractAimsTo evaluate the acceptability of an 8‐week very‐low‐energy diet for remission of Type 2 diabetes, and to identify barriers and facilitators of adherence and behaviour‐regulation strategies used by participants in the Counterbalance study.MethodsEighteen of 30 participants in the Counterbalance study (ISRCTN88634530) took part in semi‐structured interviews. Of these, 15 participants were interviewed before and after the 8‐week very‐low‐energy diet intervention. Thematic analysis was used to analyse the narratives.ResultsThe prospect of diabetes remission, considerable weight loss, and long‐term health improvement provided participants with substantial initial motivation. This motivation was sustained through the experience of rapid weight loss, improvements in blood glucose levels, social support and increased physical and psychological well‐being. Overall, adherence to the very‐low‐energy diet for 8 weeks was perceived as much easier than anticipated, but required personal effort. Participants addressed challenges by removing food from the environment, planning, avoidance of tempting situations or places, and self‐distraction. Weight loss and improvements in blood glucose levels lead to a sense of achievement and improvements in physical and psychological wellbeing.ConclusionsDietary treatment for reversal of Type 2 diabetes is acceptable and feasible in motivated participants, and the process is perceived as highly gratifying. Research outside of controlled trial settings is needed to gauge the generalisability of these findings.
The effectiveness of an initial continuing education course in leadership for dentists
Authors: Roig Jornet P. , Kalenderian E. 
Published: July 2017

AbstractPurpose/ObjectivesThe purpose of this study was to measure the effectiveness of a continuing education course in leadership presented to postdoctoral dentist‐leaders.MethodsThe authors developed a 3‐day course on leadership and management with topics including self‐awareness, leadership qualities, emotional intelligence, communication skills, social skills, conflict management, personal branding, quality improvement and team motivation. Twenty‐two course participants with a median age of 37.5 years and an average of 13.7 years of professional experience were assessed using three different metrics: satisfaction with the course and presenters immediately following the course; pre‐course and post‐course tests on knowledge of leadership topics; and self‐assessments of leadership competency skills prior to the course, immediately following the course and then 6 months after the course.ResultsParticipant satisfaction with both instructors’ effectiveness and the overall course design was very high. A survey 6 months following the course showed that participants were very positive regarding the practical use of the leadership skills they acquired in the course. The average of all participants’ scores on the objectively assessed leadership knowledge test showed a statistically significant (P<.001) difference between pre‐course and post‐course scores. At 6‐month follow‐up, participant self‐assessment of leadership competency significantly improved following the course.ConclusionA well‐designed course in leadership skills can have a positive impact on the leadership knowledge and competency of dentist‐leaders. This unique leadership course was effective in increasing leadership knowledge and self‐perceived leadership competency. The course and the skilled instructors were rated very highly by participants.
University research and the creation of spin‐offs: The Spanish case
Authors: Román‐Martínez Isabel , Gómez‐Miranda María‐Elena , Sánchez‐Fernández Juan 
Published: July 2017

AbstractThe backbone of the European innovation strategy is knowledge transfer from universities to companies, the programmes supporting the creation of university spin‐offs being one of its pillars. In order to achieve a better understanding of this kind of entrepreneurial activity in Spain, this article analyses the relationship between research activity and the creation of spin‐offs and identifies the factors which can be linked to the level of technology used by these companies. Consulting the websites of Spanish universities and their respective Technology Transfer Offices (TTO) led to the identification of 499 spin‐offs. We analysed two groups of universities, correlating their number and technological nature with the research potential of the parent university, the general economic situation and the assistance received in creating this type of company. We found a positive relation between the creation of university spin‐offs and the average number of projects achieved by the university. In addition, their technological nature is positively related to the number of patents awarded to the university. This article focuses on Spain. However, the aspects addressed are common to other countries and its results may therefore be of interest to universities and policy makers wishing to promote the commercialisation of research outcomes.
Modified sequential k‐means clustering by utilizing response: A case study for fashion products
Authors: Fallah Tehrani Ali , Ahrens Diane 
Published: July 2017

AbstractModified sequential k‐means clustering concerns a k‐means clustering problem in which the clustering machine utilizes output similarity in addition. While conventional clustering methods commonly recognize similar instances at features‐level modified sequential clustering takes advantage of response, too. To this end, the approach we pursue is to enhance the quality of clustering by using some proper information. The information enables the clustering machine to detect more patterns and dependencies that may be relevant. This allows one to determine, for instance, which fashion products exhibit similar behaviour in terms of sales. Unfortunately, conventional clustering methods cannot tackle such cases, because they handle attributes solely at the feature level without considering any response. In this study, we introduce a novel approach underlying minimum conditional entropy clustering and show its advantages in terms of data analytics. In particular, we achieve this by modifying the conventional sequential k‐means algorithm. This modified clustering approach has the ability to reflect the response effect in a consistent manner. To verify the feasibility and the performance of this approach, we conducted several experiments based on real data from the apparel industry.
Spatiotemporal pattern of gross primary productivity and its covariation with climate in China over the last thirty years
Authors: Yao Yitong , Wang Xuhui , Li Yue , Wang Tao , Shen Miaogen , Du Mingyuan , He Honglin , Li Yingnian , Luo Weijun , Ma Mingguo , Ma Yaoming , Tang Yanhong , Wang Huimin , Zhang Xianzhou , Zhang Yiping , Zhao Liang , Zhou Guangsheng , Piao Shilong 
Published: July 2017

AbstractThe uncertainties of China's gross primary productivity (GPP) estimates by global data‐oriented products and ecosystem models justify a development of high‐resolution data‐oriented GPP dataset over China. We applied a machine learning algorithm developing a new GPP dataset for China with 0.1° spatial resolution and monthly temporal frequency based on eddy flux measurements from 40 sites in China and surrounding countries, most of which have not been explored in previous global GPP datasets. According to our estimates, mean annual GPP over China is 6.62 ± 0.23 PgC/year during 1982–2015 with a clear gradient from southeast to northwest. The trend of GPP estimated by this study (0.020 ± 0.002 PgC/year2 from 1982 to 2015) is almost two times of that estimated by the previous global dataset. The GPP increment is widely spread with 60% area showing significant increasing trend (p < .05), except for Inner Mongolia. Most ecosystem models overestimated the GPP magnitudes but underestimated the temporal trend of GPP. The monsoon affected eastern China, in particular the area surrounding Qinling Mountain, seems having larger contribution to interannual variability (IAV) of China's GPP than the semiarid northwestern China and Tibetan Plateau. At country scale, temperature is the dominant climatic driver for IAV of GPP. The area where IAV of GPP dominated by temperature is about 42%, while precipitation and solar radiation dominate 31% and 27% respectively over semiarid area and cold‐wet area. Such spatial pattern was generally consistent with global GPP dataset, except over the Tibetan Plateau and northeastern forests, but not captured by most ecosystem models, highlighting future research needs to improve the modeling of ecosystem response to climate variations.
Functional genomic analysis of corals from natural CO2‐seeps reveals core molecular responses involved in acclimatization to ocean acidification
Authors: Kenkel Carly D. , Moya Aurelie , Strahl Julia , Humphrey Craig , Bay Line K. 
Published: July 2017

AbstractLittle is known about the potential for acclimatization or adaptation of corals to ocean acidification and even less about the molecular mechanisms underpinning these processes. Here, we examine global gene expression patterns in corals and their intracellular algal symbionts from two replicate population pairs in Papua New Guinea that have undergone long‐term acclimatization to natural variation in pCO2. In the coral host, only 61 genes were differentially expressed in response to pCO2 environment, but the pattern of change was highly consistent between replicate populations, likely reflecting the core expression homeostasis response to ocean acidification. Functional annotations highlight lipid metabolism and a change in the stress response capacity of corals as key parts of this process. Specifically, constitutive downregulation of molecular chaperones was observed, which may impact response to combined climate change‐related stressors. Elevated CO2 has been hypothesized to benefit photosynthetic organisms but expression changes of in hospite Symbiodinium in response to acidification were greater and less consistent among reef populations. This population‐specific response suggests hosts may need to adapt not only to an acidified environment, but also to changes in their Symbiodinium populations that may not be consistent among environments, adding another challenging dimension to the physiological process of coping with climate change.