bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effects of Auditor Affinity for Client and Perceived Client Pressure on Auditor Proposed Adjustments
Authors: Koch Christopher , Salterio Steven E. 
Published: February 2017

ABSTRACT
This paper examines how auditors' judgments about accounting policies may differ when experiencing different levels of affinity for client management and facing different levels of pressure from client management. The theory of motivated reasoning is employed to analyze the effects of these two factors that should lead individual auditors to adopt as a directional goal the acceptance of client management's aggressive accounting. Accordingly, we predict and find that auditors experiencing greater client affinity and facing explicit client pressure suggest lower adjustments to clients' aggressive accounting, consistent with motivated reasoning's goal-related predictions. But our study goes further and investigates also how auditors react when motivated reasoning theory's “reasonableness constraint” is potentially violated by auditors who perceive excessive client pressure. We predict and find, consistent with the individual auditor's “reasonable constraint” being triggered in at least some auditors, that perception of client pressure intensity leads those auditors to propose larger adjustments to client accounting. To support our findings, we re-analyze the data from a prior motivated reasoning audit experiment, replicate that study's reported directional goal results employing methods used in this study and, in addition, find similar results to those found in this study for increased client pressure intensity on auditor judgment.
Divide and Inform: Rationing Information to Facilitate Persuasion
Authors: Michaeli Beatrice 
Published: February 2017

ABSTRACT
This paper develops a Bayesian persuasion model that examines a manager's incentives to gather information when the manager can disseminate this information selectively to interested parties (“users”) and when the objectives of the manager and the users are not perfectly aligned. The model predicts that if the manager can choose the subset of users to receive the information, then the manager may gather more precise information. The paper identifies conditions under which a regime that allows managers to grant access to information selectively maximizes aggregate information. Strikingly, this happens when the objectives of managers and users are sufficiently misaligned. This finding is robust to variations of the model, such as information acquisition cost, unobservable precision, sequential noisy actions taken by the users, and delayed choice of the subset of users in “the know.” These results call into doubt the common belief that forcing managers to provide unrestricted access to information to all potential users is always beneficial.
The Trend in Firm Profitability and the Cross-Section of Stock Returns
Authors: Akbas Ferhat , Jiang Chao , Koch Paul D. 
Published: February 2017

ABSTRACT
This study shows that the recent trajectory of a firm's profits predicts future profitability and stock returns. The predictive information contained in the trend of profitability is not subsumed by the level of profitability, earnings momentum, or other well-known determinants of stock returns. The profit trend also predicts the earnings surprise one quarter later, and analyst forecast errors over the following 12 months, suggesting that sophisticated investors underreact to the information in the profit trend. On the other hand, we find no evidence of investor overreaction, and our results cannot be explained by well-known risk factors.
JEL Classifications: G12; G14.
Using Socrative to Enhance Instruction in an Accounting Classroom
Authors: Kokina Julia , Juras Paul E. 
Published: February 2017

ABSTRACT
Are you interested in increasing the level of student engagement in your accounting course? You are not alone. In today's classroom, increased student engagement and active learning are desired by faculty and students alike. In this paper, we outline how to use Socrative Student Response by Mastery Connect (Socrative 2016), a variation of a real-time response tool called a “clicker.” We used this tool in both undergraduate and graduate-level managerial accounting courses. We provide a user's guide to Socrative, as well as helpful tips to ensure its successful implementation in the classroom.
Lifestyle Changes After a Diagnosis of Type 2 Diabetes
Authors: Chong Shanley , Ding Ding , Byun Roy , Comino Elizabeth , Bauman Adrian , Jalaludin Bin 
Published: February 2017

Objective.
Whether patients with type 2 diabetes change their lifestyle in response to their diagnosis and maintain behavior changes is unclear. This study aimed to 1) compare changes in lifestyle behaviors among participants who were newly diagnosed with type 2 diabetes and those never diagnosed with type 2 diabetes and 2) investigate changes in lifestyle behaviors in relation to the duration of newly diagnosed type 2 diabetes.

Methods.
We used self-reported information from the New South Wales 45 and Up Study and a follow-up study. Changes in body weight; amount of walking, moderate to vigorous physical activity (MVPA), and sitting; fruit and vegetable consumption; and smoking status and number of cigarettes smoked were used as measures of health behavior change. These variables were compared between participants in a “new type 2 diabetes” group and a “no type 2 diabetes” group.

Results.
The new type 2 diabetes group had a smaller decrease in vegetable consumption, lost more weight, and were more likely to quit smoking than the no type 2 diabetes group. MVPA, fruit consumption, and number of cigarettes smoked did not change significantly for either group. Although no significant changes were found in any of the health behaviors based on time since diagnosis, the magnitude of changes in weight and walking increased as duration of diagnosis increased, whereas changes in MVPA, number of cigarettes smoked, and proportion of participants who quit smoking decreased.

Conclusion.
In this population-based study, participants with incident type 2 diabetes reported only minimal changes in their lifestyle factors after receiving their diagnosis.
PERANAN INFORMASI AKUNTANSI MANAJEMEN DALAM PENGAMBILAN KEPUTUSAN DAN PERUMUSAN KEBIJAKAN
Authors: Riduwan Akhmad 
Published: February 2017

Informasi akuntansi manajemen dapat berperan dalam pengambilan keputusan dan perumusan kebijakan perusahaan, tetapi peran ini tidak dengan sendirinya memicu timbulnya kebutuhan dalam diri pengambil keputusan maupun perumus kebijakan perusahaan. Kebutuhan akan informasi akuntansi manajemen di pihak pengambil keputusan dan perumus kebijakan perusahaan lebih banyak ditentukan oleh perilaku pengambil keputusan dan perumus kebijakan itu sendiri. Kata-kata kunci : Informasi akuntansi manajemen, pengambilan keputusan, perumusan kebijakan.*) Drs. Akhmad Riduwan, Ak., adalah dosen Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya.
ANALJSJS PERBEDAAN PRAKTJK PERATAAN LABA MELALUJ UKURAN PERUSAHAAN
Authors: Makaryanawati Makaryanawati 
Published: February 2017

Penelitian ini didesain untuk menguji apakah terdapat perhedaan praktik perataan laba antara perusahaan hesar dan perusahaan kecil yang terdafiar di Bursa Ejek Jakarta. Perataan laba merupakan suatu usaha yang dilakukan manajemen untuk mengurangi mriahilitas laba ya ng dilaporkan dalam batman General Accepted Accounting Principles.Sampel dipilih herdasarkan metod e purposive sampling dan dipernleh 274 perusahaan. Sampel ini kemudian diklasifikasikan ke dalam perusahaan perata laba dan perusahaan hukan perata laha dengan menggunakan lndeh Eckel. lndeh Eckel memhandingkan koefisien variasi penjualan dengan koefisien variasi earnings. Farnings yang digunakan adalah EPS. Sehagai prok5i dari ukuran perusahaan digunakan rata-rata total aktiva.Pengujian statistik ya ng digunakan adalah staristik deskriptif: uji normalitas data dengan One Sample Kolmogorov Smirnov Test dan uji beda rata-rata dengan Mann Whitney U Test. Hasilnya menunjukkan bahwa data tidak terdistribusi normal sehingga digunakan uji non parametrik.Hasil penelitian ini menemukan bukti empiri.1· bahwa terdapat perbedaan perilaku praktik perataan laba antara perusahaan besar dan perusahaan kecil yang signifikan pada tingkat signifikansi 0,05:
Spatial patterns of co‐occurrence of the European wildcat Felis silvestris silvestris and domestic cats Felis silvestris catus in the Bavarian Forest National Park
Authors: Beutel Tanja , Reineking Björn , Tiesmeyer Annika , Nowak Carsten , Heurich Marco 
Published: February 2017

After persecution and a long period of extinction in parts of central Europe, the European wildcat is currently increasing its range, also to areas deemed unsuitable for this species. This range expansion facilitates close contact with domestic cats, which can reach high population densities even in protected areas. We provide unambiguous evidence that the European wildcat is present in the Bavarian Forest National Park. We assessed the frequency of domestic cat occurrence, and analyzed the distributions of the two felid subspecies with regard to residential areas, forested habitat, elevation and protected areas, and analyzed their spatial overlap. Camera traps installed in the national park detected six putative wildcats in 2008–2015 at elevations between 800 and 1100 m a.s.l. Genetic analysis of material obtained from hair traps with valerian‐treated lure sticks confirmed the presence of three wildcat individuals in early 2015. The number of wildcat events detected increased slightly in recent years and wildcats were detected closer to shrub cover and the forest edge. Of the domestic cat events, 90% were within 1.1 km of residential areas, but some moved up to nearly 3 km into the national park. Ranges of wildcats and domestic cats broadly overlapped. All but one camera trap that recorded wildcats also recorded domestic cats, and some camera traps recorded domestic cats but no wildcats. Domestic cats were the fifth most often detected mammal species in the protected area. To avoid a negative impact of domestic cats on wildcats through hybridization, which might already occur, and considering the ecological impact of predation by domestic cats, we recommend a buffer zone of 1 km surrounding the national park, where domestic cats should not be allowed outdoors.
Distribution de la matière organique particulaire (M.O.P.) et de la faune invertébrée au niveau des milieux aquatiques interstitiels du bassin du Sebou (Maroc central)
Authors: Naamane Badreddine , Chergui Hassan , Pattée Eric 
Published: February 2017

L'organisation des peuplements interstitiels dans le sous-écoulement de trois cours d'eau de la région de Fès (le Sebou, le Sidi Harazem et Ain Chkef) est étudiée à l'aide de substrats artificiels enfouis dans le sédiment à trois profondeurs -10, -30 et -50 cm, en relation avec les apports de matière organique particulaire et les caractéristiques hydrogéomorphologiques des cours d'eau.
Dans le Sebou (principal cours d'eau de la région) les apports allochtones sont très faibles et la végétation riveraine est presque inexistante. Le sous-écoulement héberge un peuplement interstitiel pauvre. A Sidi Harazem (ruisseau issu d'une source chaude), les berges sont abruptes et boisées avec beaucoup d'arbres et arbustes riverains. La matière organique particulaire est très abondante. Le peuplement interstitiel est très riche en espèces et caractérisé par une très nette dominance des brouteurs, des racleurs et des dilacérateurs de grosses particules. A Aïn Chkef (source froide), le peuplement interstitiel est très largement dominé par les collecteurs de fines particules, principalement des crustacés Ostracodes. Les observations réalisées sur l'organisation des peuplements aquatiques souterrains et la distribution de la matière organique particulaire des sous-écoulements montrent que :
— La répartition de la matière organique particulaire dans les alluvions diminue généralement avec la profondeur. Son abondance dépend de la saison et de la station.
— L'évolution spatio-temporelle des peuplements aquatiques souterrains semble cependant ne pas dépendre uniquement de celle de la matière organique particulaire. Des décalages et des discordances sont souvent notés au niveau de l'évolution de ces deux composantes. Il n'y a de corrélation entre poids des matières organiques et biomasse des invertébrés qu'à Aïn Chkef.
Géologie de la «Pierre Dorée » des Monts d'Or et du Beaujolais (Rhône, France)
Authors: Rousselle Bruno 
Published: February 2017

Une récente étude des structures sédimentaires de la pierre dorée des Monts d'Or et du Beaujolais (Rhône, France) a permis de préciser la nature et l'évolution du milieu de dépôt de cette série calcaire de l'Aalénien (Jurassique moyen) [Rousselle, 1997]. Cette région était située à l'époque au cœur d'une plate-forme sous-marine peu profonde où les sédiments calcaires, issus majoritairement de colonies de crinoïdes, étaient transportés et distribués par des courants de tempête et de marée. Les organismes fossiles témoignent d'un environnement aux accents tropicaux. La succession verticale des faciès de dépôt révèle l'existence d'alternances répétées des dynamiques de marée et de tempête, de variations de la profondeur d'eau et de crises de la production calcaire. Ces phénomènes sont en grande partie attribuables à des événements géodynamiques régionaux, notamment des mouvements tectoniques, mais aussi globaux, qui changent à de nombreuses reprises la géographie de la plate-forme au cours de l'Aalénien.
Mots clés. -Plate-forme sous-marine, courants sous-marins, tempêtes, marées, mouvements tectoniques, crises sédimentaires, sédiments calcaires, crinoïdes et entroques, Aalénien, Jurassique moyen, Monts d'Or et Beaujolais, Rhône, France.
Tanacetum macrophyllum (Waldst. et Kit.) Schultz Bip. (Asteraceae), plante nouvelle pour la France, dans le massif du Mont Pilat
Authors: Delaigue Jacques 
Published: February 2017

Tanacetum macrophyllum (Waldst. et Kit.) Schultz Bip. est une plante d'origine pontique. Comme bien d'autres plantes, elle s'est répandue çà et là en quelques pays d'Europe, selon des processus variés. Inconnue des Flores de France, elle a été récemment découverte en deux stations voisines dans le secteur du Pilât (Massif Central, France).
L'auteur expose les difficultés de son identification, décrit la plante, discute de ses modalités d'implantation, étudie son biotope, et, la considérant comme bien «naturalisée », demande pour elle des mesures de protection adéquates.
Evaluation and comparison of FTA card and CTAB DNA extraction methods for non‐agricultural taxa
Authors: Siegel Chloe S. , Stevenson Florence O. , Zimmer Elizabeth A. 
Published: February 2017

Premise of the study:An efficient, effective DNA extraction method is necessary for comprehensive analysis of plant genomes. This study analyzed the quality of DNA obtained using paper FTA cards prepared directly in the field when compared to the more traditional cetyltrimethylammonium bromide (CTAB)–based extraction methods from silica‐dried samples.Methods:DNA was extracted using FTA cards according to the manufacturer's protocol. In parallel, CTAB‐based extractions were done using the automated AutoGen DNA isolation system. DNA quality for both methods was determined for 15 non‐agricultural species collected in situ, by gel separation, spectrophotometry, fluorometry, and successful amplification and sequencing of nuclear and chloroplast gene markers.Results:The FTA card extraction method yielded less concentrated, but also less fragmented samples than the CTAB‐based technique. The card‐extracted samples provided DNA that could be successfully amplified and sequenced. The FTA cards are also useful because the collected samples do not require refrigeration, extensive laboratory expertise, or as many hazardous chemicals as extractions using the CTAB‐based technique.Discussion:The relative success of the FTA card method in our study suggested that this method could be a valuable tool for studies in plant population genetics and conservation biology that may involve screening of hundreds of individual plants. The FTA cards, like the silica gel samples, do not contain plant material capable of propagation, and therefore do not require permits from the U.S. Department of Agriculture (USDA) Animal and Plant Health Inspection Service (APHIS) for transportation.
Intra-arterial treatment for acute ischemic stroke: a meta-analysis
Authors: Lakhan Shaheen E , Walther McClellan M , Morganstein David R , Nguyen Truc 
Published: February 2017

Objective: To assess the potential benefit of treating patients with acute ischemic stroke using intra-arterial methods.
Methods: A meta-analysis of published randomized controlled trials that compared standard therapy with intravenous tissue plasminogen activator (IVtPA) for thrombolysis to intra-arterial therapies in patients with acute stroke was performed. All studies reported were analyzed as one group and studies documenting patients with large vessel obstruction were analyzed as a second group. The standardized mean difference (SMD) and the odds ratio (OR) of the dichotomized outcomes of Modified Rankin Scale (mRS) of these trials was calculated.
Results: Nine trials were identified with 2,711 patients treated. Meta-analysis of all studies, with and without large vessel obstruction documented, showed a significant benefit with intra-arterial therapy (SMD: 0.22 + 0.041; P=0.003). The dichotomized outcomes of mRS of these trials showed significant improvement (OR: 1.66 -2.43 in four of the five treatment arm groups examined). Meta-analysis of all publications with large vessel obstruction documented as an entry criteria showed a greater significant benefit with intra-arterial therapy (SMD: 0.35 + 0.05; P<0.001). The dichotomized outcomes of mRS of these trials showed significant improvement (OR: 1.36 -2.38 in all five treatment arm groups examined). Some heterogeneity was observed between studies.
Conclusion: Treatment of patients with acute ischemic stroke was associated with improved outcomes as measured by mRS. Patient selection, standard treatment, and study treatment factors contributed to the statistical evaluation of inter study heterogeneity and may have contributed to different study outcomes.
The Intermediate r-process in Core-collapse Supernovae Driven by the Magneto-rotational Instability
Authors: Nishimura (西村信哉) N. , Sawai (澤井秀朋) H. , Takiwaki (滝脇知也) T. , Yamada (山田章一) S. , Thielemann F.-K. 
Published: February 2017

Abstract
We investigated r-process nucleosynthesis in magneto-rotational supernovae, based on a new explosion mechanism induced by the magneto-rotational instability (MRI). A series of axisymmetric magneto-hydrodynamical simulations with detailed microphysics including neutrino heating is performed, numerically resolving the MRI. Neutrino-heating dominated explosions, enhanced by magnetic fields, showed mildly neutron-rich ejecta producing nuclei up to

(i.e., the weak r-process), while explosion models with stronger magnetic fields reproduce a solar-like r-process pattern. More commonly seen abundance patterns in our models are in between the weak and regular r-process, producing lighter and intermediate-mass nuclei. These intermediate r-processes exhibit a variety of abundance distributions, compatible with several abundance patterns in r-process-enhanced metal-poor stars. The amount of Eu ejecta

in magnetically driven jets agrees with predicted values in the chemical evolution of early galaxies. In contrast, neutrino-heating dominated explosions have a significant amount of Fe (

) and Zn, comparable to regular supernovae and hypernovae, respectively. These results indicate magneto-rotational supernovae can produce a wide range of heavy nuclei from iron-group to r-process elements, depending on the explosion dynamics.
Cerebrospinal Fluid Viral Load and Neopterin in HIV-Positive Patients with Undetectable Viraemia
Authors: Motta Ilaria , Allice Tiziano , Romito Alessandra , Ferrara Micol , Ecclesia Sara , Imperiale Daniele , Ghisetti Valeria , Di Perri Giovanni , Bonora Stefano , Calcagno Andrea 
Published: February 2017

Background Cerebrospinal fluid (CSF) HIV RNA is commonly used as a marker of compartmental antiviral activity in HIV-positive patients. Undetectable CSF HIV RNA levels have been associated with low CSF neopterin levels and better neurocognitive performances. The aim of this study was to analyse the prevalence and predictors of non-detectable CSF HIV RNA using a commercial assay. Methods In adult HIV-positive HAART-treated patients with confirmed plasma HIV RNA <50 copies/ml, CSF HIV RNA (with Roche Amplicor Assay) and neopterin were measured. Results 112 adult patients were included. Plasma and CSF HIV RNA were non-detectable (target not detected [TND]) in 29 (25.9%) and 36 (32.1%) patients, respectively. CSF TND was observed more frequently in patients with plasma TND ( P=0.005, OR=3.87). CSF neopterin levels were associated with age (rho =0.333, P=0.002) and current (rho= -0.272, P=0.015) and nadir (rho =-0.240, P=0.038) CD4+ T-lymphocytes; the lowest CSF neopterin concentration was observed in patients with CSF TND versus other viral load strata (0.62 mg/dl versus 0.78 mg/dl; P=0.048). Conclusions Efficaciously treated HIV-positive patients with detectable plasma HIV RNA might imperfectly control CSF viral replication. Prospective studies addressing the management and neurocognitive consequences of CSF low-level viraemia are warranted.
Evaluation of the ecosystem services approach in agricultural literature
Authors: Schmidt Martin , Weißhuhn Peter , Augustin Jürgen , Funk Roger , Häfner Kati , König Hannes , Loft Lasse , Merz Christoph , Meyer Claas , Piorr Annette , Reutter Michaela , Stachow Ulrich , Stein-Bachinger Karin , Matzdorf Bettina 
Published: February 2017

The ecosystem services approach is increasingly used in scientific literature all over the world. Originally the concept was proposed for natural or semi-natural ecosystems. However, for some years the approach is also used in literature related to agriculture. While ecosystems under agricultural management provide important services, the management also has negative environmental effects and consumes certain ecosystem services. This raises the question in what relation and to which extent the ecosystem services approach is applied in agricultural research. Moreover, it is interesting where and on what scale studies were conducted.
The purpose of this literature data article is to give an open accessible database to analyse ecosystem services indexed literature with an agricultural context. It gives an overview on i) the assimilation of the ecosystem services concept across several scientific disciplines that deal with agriculture, ii) the scale and regions of studies. Further, we evaluated iii) how the relation of agriculture to ecosystem services is conceptualised.
This database enables potential users to get better insights into the application of the ecosystem services approach on agricultural research questions and whether new or different findings can be generated in comparison to conventional disciplinary research.