bluuebunny/crossref_metadata_2025_split huggingface dataset:
Determinants of tax audit effectiveness in Tanzania
Authors: Chalu Henry , Mzee Hassan 
Published: December 2017

Purpose
This paper aims to explore factors influencing the effectiveness of tax audit in Tanzania. The study organized factors into four categories: organizational-related, tax auditors-related, taxpayers-related and regulatory-related factors.

Design/methodology/approach
The study used an explanatory approach, whereby data from 225 auditors in 23 tax regions in Tanzania were collected using a mailed questionnaire. The questionnaire had 25 statements representing factors and 5 statements representing the tax audit effectiveness. The collected data were analysed using both descriptive and inferential statistics. In the case of descriptive statistics, the study used frequency, percentage, mean and standard deviation. For the inferential statistics, the study used exploratory factor analysis (EFA) and multiple regression analysis.

Findings
The study findings showed that there were five main critical factors for tax audit effectiveness. The first factor, which is the implementation of tax auditors’ recommendations by management, was found under the organizational category. The second factor, which was adequacy of tax audit unit, was found under the tax auditors’ category, while the third factor was taxpayers’ attitude, found under the taxpayers’ category. The fourth and fifth factors, which were availability and application of regulations and standards for tax audit, and leadership and tax policies for tax audit, respectively, were found under the regulatory category.

Research limitations/implications
Despite the contributions of this study, there are some limitations which need to be acknowledged. First, data were collected from tax auditors only. Second, only 25 statements for factors were used. Third, the study has used only primary data. Last, the study has used perceptual measures of tax audit effectiveness. The authors consider that if other approaches were used, they could have reached different conclusions. Therefore, future studies could be conducted in the areas where limitations have been identified.

Practical implications
From a practical perspective, tax authorities may be relying heavily on tax auditors, as well as regulations and policies, for tax audit effectiveness. The study shows that taxpayers, management, as well as tax audit standards, are critical factors too. However, the study also has practical implications for governments, tax authorities, tax auditors as well taxpayers.

Originality/value
This paper extends prior research in the area of tax audit and is the first paper to use four categories of factors to analyse the influence of tax audit effectiveness, taking into consideration both tax authorities and taxpayers. It also used EFA, which helped to generate variables with multiple prior theories (i.e. theoretical triangulation). Hence, new theories were combined with old theories to produce findings which take into consideration the context of the country.
Dominant logics
Authors: Woodside Sarah J. 
Published: December 2017

PurposeWork integration social enterprises (WISEs) address the chronic unemployment of disadvantaged populations. However, WISEs face challenges, in part, because they embody both social mission and market logics which potentially contradict one another. The purpose of this paper is to investigate how the founders of WISEs perceive the relationship between logics and how they manage any resulting tensions, to help determine if they are effective vehicles for alleviating unemployment.Design/methodology/approachThis study used in-depth interviews with social entrepreneurs in nationally recognized WISEs to assess how they perceived and managed logic tensions.FindingsA total of eight out of the ten WISEs emphasized one dominant logic and did not perceive significant internal conflict. Only two cases experienced prolonged and ultimately irreconcilable tensions between their social mission and market goals, when social entrepreneurs were guided by the blended logics of providing training and services to disadvantaged populations within a for-profit legal form.Research limitations/implicationsFuture research is required to determine the generalizability of these findings due to small sample size, an exclusive focus on the founder’s perspective and an exclusive focus on WISEs.Practical implicationsFindings contribute to greater understanding of logic tensions in WISEs and the opportunities and limitations that result from aligning dominant logic(s) and organizational form.Originality/valueThis research suggests that the founders of WISEs perceive market and social mission logics as options to be selected, and that WISEs struggle to succeed as organizations with two dominant logics. The market appears as yet unprepared to support singlehandedly organizations with a social mission of work integration.
Medicaid Expansion and Health Plan Quality in Medicaid Managed Care
Authors: Ndumele Chima D. , Schpero William L. , Trivedi Amal N. 
Published: December 2017

ObjectiveTo assess the effect of the 2014 Medicaid expansion on Medicaid managed care plan quality.Data SourcesThree composite measures of plan‐level quality constructed from the Health Care Effectiveness Data and Information Set.Study SettingOne hundred and sixty‐three plans in 27 Medicaid expansion states and 100 plans in 14 nonexpansion states.Study DesignQuasi‐experimental difference‐in‐differences (DID) analysis, comparing quality before (2011–13) and after (2014–15) Medicaid expansion in states that elected to expand Medicaid eligibility and those that did not.Principal FindingsMean plan enrollment increased from 130,533 to 274,259 in expansion states and from 105,449 to 148,194 in nonexpansion states. The proportion of enrollees receiving recommended preventive care increased from 62.6 to 65.2 percent in expansion states and from 59.3 to 62.5 percent in nonexpansion states (adjusted DID: −0.7 percentage points [95% CI −2.2, 0.7]). The proportion of enrollees receiving recommended chronic disease care management increased from 65.4 to 66.0 percent in expansion states and from 62.5 to 63.1 percent in nonexpansion states (adjusted DID: 1.1 percentage points [95% CI −0.5, 2.6]). We observed similar patterns for the receipt of recommended maternity care.ConclusionsMedicaid expansion increased enrollment in managed care plans, but it did not result in erosion of quality.
Prevalence of non 18F‐fluorodeoxyglucose‐avid incidental findings of clinical significance on whole body positron emission tomography/computed tomography: A review of 500 consecutive cases
Authors: Sheldon James A , Yap Kelvin K , Taubman Kim L , Schlicht Stephen M 
Published: December 2017

AbstractIntroductionThe prevalence of incidental 18F‐fluorodeoxyglucose (FDG)‐avid findings on positron emission tomography–computed tomography (PET/CT) has been extensively described. Few studies, however, have assessed the prevalence and significance of non‐FDG‐avid findings; pathology that is identified on review of the low‐dose, non‐contrast CT. The aim of this study was to determine the overall prevalence of non FDG‐avid incidental findings on PET/CT and the prevalence of ‘clinically significant’ non FDG‐avid pathology.MethodsFive hundred consecutive whole body PET/CT studies performed in 2016 at a university affiliated tertiary hospital were retrospectively reviewed by two radiologists experienced in reporting PET/CT. Findings were categorized according to potential clinical relevance, and a targeted follow‐up of clinically significant incidental findings was performed.ResultsIncidental findings were encountered in 463 of 500 (92.6%) patients. In 226 patients, these findings had been detected on previous imaging studies, with unknown incidental findings present in 237 of 500 (47.4%) patients. 113 of 500 (22.6%) patients had non‐avid incidental findings of potentially major clinical significance, and in 35 patients (7.0%) these findings were considered previously unknown. The most common non‐avid findings of potentially major significance were pulmonary nodules (6 mm or larger), moderate or large size pleural effusions, and vascular aneurysms. Unknown incidental findings of potentially major clinical significance were significantly higher in patients imaged for melanoma staging (P= 0.004).ConclusionThe prevalence of incidental findings of clinical significance that do not accumulate FDG in PET/CT is not insignificant. Routine systematic review of the low‐dose CT is required to avoid missing potentially clinically important findings, in particular pleural effusions, vascular aneurysms and metastatic pulmonary nodules.
Productivity in Top‐10 Academic Accounting Journals by Researchers at Canadian Universities at the Start of the 21st Century
Authors: Bujaki Merridee l. , Mcconomy Bruce J. 
Published: December 2017

AbstractWe assess the research publication productivity of Canadian‐based accounting researchers in highly ranked accounting journals for the 2001–13 period. Our research provides important benchmarks for use by individual researchers and universities for matters such as promotion and tenure decisions. For example, each Canadian‐based faculty member had approximately 0.50 of a weighted article for the 13‐year period, and 45 percent of all accounting faculty members published at least once in a top‐10 accounting journal. We also provide an overview of the type of research being published by Canadian‐based researchers in each of the top‐10 journals (financial accounting, managerial, audit, tax or other) and we assess how productivity at top‐10 journals has changed over time. In supplemental analysis, we compare and contrast the productivity of the 15 male and 15 female academics that publish most in top‐10 accounting journals to assess the breadth of outlets being used beyond top‐10 outlets (including FT 45 journals, accounting journals ranked “A”, “B”, and “non‐A/B”; non‐accounting peer‐reviewed journals, non‐peer‐reviewed outlets). The supplemental analysis also helps to shed light on the finding from this paper, and prior research, that women are less likely to be represented on lists of those with most publications in highly ranked accounting journals, by comparing the two groups of researchers across a variety of institutional and other factors.
VARRO'S WRITINGS ON THE SENATE: A RECONSTRUCTIVE HYPOTHESIS
Authors: TODISCO ELISABETTA 
Published: December 2017

Abstract:
On first becoming consul in 70 bc, Pompey asked his friend Varro to provide him with a manual on how to conduct a session of the senate. The manual was later lost. Varro returned to the subject decades later in one or more letters to Oppianus. Aulus Gellius reports on both stages of Varro's composition, political assistance and literary composition, summarizing the contents of the letter to Oppianus. Here I will attempt to reconstruct the work, putting it in its context and discussing its implications.
Validation of a contextualized assessment of smoking behaviour in students
Authors: Larsen Helle , Salemink Elske , Grond Ilva , Wiers Reinout W. , Anderson Kristen G. 
Published: December 2017

AbstractAimsThe aim of this study was to validate an audio simulation of culture‐specific social contexts associated with smoking to provide a medium for researchers to investigate social–contextual influences on tobacco use in the laboratory.MethodsEighty‐one students (34.6% men; n = 28) listened to five audio simulations of peer social contexts where offers to smoke tobacco were made [Smoking Simulated Intoxication Digital Elicitation (S‐SIDE)]. For each social scenario, participants answered questions about their willingness to accept the offer to smoke and completed measures of smoking cognitions and tobacco use. Thirty days later, participants completed online assessments of smoking behaviour.ResultsWillingness to accept smoking offers in the S‐SIDE procedure was related to smoking at both time‐points (T1: r(81) = 0.37, P < 0.001;T2: r(81) = 0.36, P = 0.001). Performance on the simulation improved prediction of smoking at 1 month follow‐up over and above smoking expectancies, F(2,74) = 4.27, P = 0.02; R2 = 0.21; ΔR2 = 0.09, as well as other indices of smoking willingness, F(2,75) = 4.22, P = 0.02; R2 = 0.22: ΔR2 = 0.09, while neither expectancies nor willingness was related to smoking above and beyond the simulation.ConclusionsSocial context plays an important role in smoking‐related decision‐making and simulated social contexts have potential for the study of context‐related decision‐making in addiction.
Glucocorticoid receptor activation is associated with increased resistance to heat‐induced hyperthermia and injury
Authors: Chen Y. , Yu T. 
Published: December 2017

AbstractAimAnti‐inflammatory mediators likely play a key role in maintaining thermal homeostasis and providing protection against heat stress. The aim of this study was to investigate the association between activation of the glucocorticoid receptor (GR) and resistance to heat‐induced hyperthermia and injury.MethodsEffects of heat exposure on core body temperature, muscle GR phosphorylation status and subcellular expression were examined in control mice and thermal acclimation (TA)‐exposed mice. In addition, effects of TA and corticosterone on C2C12 mouse myoblast viability and subcellular GR were assessed during heat exposure.ResultsPhosphorylated, nuclear and mitochondrial GR levels were significantly higher in the gastrocnemius muscles of mice with mild hyperthermia (tolerant), compared to mice with severe hyperthermia (intolerant) during a heat exposure test. Similar changes were found in mice after TA, compared to non‐TA‐exposed controls. Additional groups of TA and non‐TA‐exposed mice underwent a heat exposure test. TA mice presented a significantly lower hyperthermic response during heat exposure than non‐TA‐exposed control. C2C12 cells exposed to TA incubation had higher viability against heat shock and showed higher GR levels in their mitochondria and nuclei detected by Western blot analysis and fluorescence microscopy, compared to cells exposed to normal incubation. Furthermore, pre‐incubation with 0.1 μM corticosterone increased C2C12 cell viability during heat exposure and mitochondrial and nuclear GR expression.ConclusionThe results of these in vivo and in vitro studies suggest that GR activation is associated with increased resistance against heat‐induced hyperthermia and injury.
A retrospective study on the management of patients with rituximab refractory follicular lymphoma
Authors: Solal‐Céligny Philippe , Leconte Pierre , Bardet Aurélie , Hernandez Juana , Troussard Xavier 
Published: December 2017

SummaryGiven that there are currently no clear recommendations regarding therapeutic options for rituximab refractory/relapsed follicular lymphoma patients, this study aimed to describe the real‐life management of patients with refractory follicular lymphoma after systemic rituximab‐containing regimens (rFL), and rFL patient characteristics. In this retrospective, national, multicentre study, descriptive analyses were mainly performed according to rituximab‐containing regimen at rFL diagnosis [rituximab monotherapy (R‐MONO), rituximab + chemotherapy (R‐COMBO), and ongoing rituximab maintenance (R‐MAINTAIN)]. The 459 analysed patients experienced rituximab‐refractoriness between October 2013 and September 2015: R‐MONO: 58 (13%), R‐COMBO: 197 (43%), R‐MAINTAIN: 204 (44%). Post‐refractoriness strategies were heterogeneous: idelalisib ± rituximab (22%), without anti‐lymphoma treatment (21%), rituximab‐chemotherapy (21%) and stem cell transplantation (18%). Rituximab was continued in combination in 41% of cases. Chosen strategies varied according to patient age (without anti‐lymphoma treatment: 28% of patients if ≥65 years vs. 12% if <65 years old; stem‐cell transplantation: 4% vs. 38%), treatment line at rFL, FL International Prognostic Index score and prior treatment. This French retrospective study, the first one conducted in a large cohort of rFL patients, showed that further strategies were highly heterogeneous, depending notably on patient characteristics and previous treatment. These data are the basis for a better understanding of rFL management and for the design of clinical trials in these patients.
Chronostratigraphy and spatial distribution of magnetic sediments in the Chukchi and Beaufort seas since the last deglaciation
Authors: Deschamps Charles‐Edouard , St‐Onge Guillaume , Montero‐Serrano Jean‐Carlos , Polyak Leonid 
Published: December 2017

Palaeomagnetic investigation of three sediment cores from the Chukchi and Beaufort Sea margins was performed to better constrain the regional chronostratigraphy and to gain insights into sediment magnetic properties at the North American Arctic margin during the Holocene and the preceding deglaciation. Palaeomagnetic analyses reveal that the sediments under study are characterized by low‐coercivity ferrimagnetic minerals (magnetite), mostly in the pseudo‐single domain grain‐size range, and by a strong, stable, well‐defined remanent magnetization (MAD <5°). Age models for these sediment cores were constrained by comparing their palaeomagnetic secular variations (inclination, declination and relative palaeointensity) with previously published and independently dated sedimentary marine records from the study area. The magnetostratigraphical age models were verified by AMS radiocarbon dating tie points, tephrochronology and 210Pb‐based sedimentation rate estimate. The analysed cores 01JPC, 03PC and 02PC span c. 6000, 10 500 and 13 500 cal. a BP, respectively. The estimated sedimentation rates were stable and relatively high since the deglaciation in cores 01JPC (60 cm ka−1) and 03PC (40–70 cm ka−1). Core 02PC shows much lower Holocene sedimentation rates with a strong decrease after the deglaciation from ~60 to 10–20 cm ka−1. Overall, this study illustrates the usefulness of palaeomagnetism to improve the dating of late Quaternary sedimentary records in the Arctic Ocean.
Involvement of CYP1B1 in interferon γ‐induced alterations of epithelial barrier integrity
Authors: Alhouayek Mireille , Gouveia‐Figueira Sandra , Hammarström Marie‐Louise , Fowler Christopher J 
Published: December 2017

Background and PurposeCYP1B1 and CYP1A1 are important extra‐hepatic cytochromes, expressed in the colon and involved in the metabolism of dietary constituents and exogenous compounds. CYP1B1 expression is increased by pro‐inflammatory cytokines, and it has been recently implicated in regulation of blood brain barrier function. We investigated its involvement in the increased permeability of the intestinal epithelial barrier observed in inflammatory conditions.Experimental ApproachEpithelial monolayers formed by human T84 colon carcinoma cells cultured on transwells, were disrupted by incubation with IFNγ (10 ng·mL−1). Monolayer integrity was measured using transepithelial electrical resistance. CYP1A1 and CYP1B1 inhibitors or inducers were applied apically. Potential mechanisms of action were investigated using RT‐qPCR.Key ResultsIFNγ disrupts the barrier integrity of the T84 monolayers and increases CYP1B1 and HIF1α mRNA expression. CYP1B1 induction is inhibited by the NF‐κB inhibitor ammonium pyrrolidinedithiocarbamate (100 μM) but not by the HIF1α inhibitor 3‐(5′‐hydroxymethyl‐2′‐furyl)‐1‐benzyl indazole (50 μM). Inhibition of CYP1B1 with the selective inhibitor 2,4,3′,5′‐tetramethoxystilbene (100 nM) partly reverses the effects of IFNγ on epithelial permeability.Conclusions and ImplicationsThese data suggest that increased expression of CYP1B1 is involved in the effects of IFNγ on epithelial permeability. Inhibition of CYP1B1 counteracts the alterations of epithelial barrier integrity induced by IFNγ and could thus have a therapeutic potential in disorders of intestinal permeability associated with inflammation.
CIQ, a positive allosteric modulator of GluN2C/D‐containing N‐methyl‐d‐aspartate receptors, rescues striatal synaptic plasticity deficit in a mouse model of Parkinson's disease
Authors: Nouhi Mona , Zhang Xiaoqun , Yao Ning , Chergui Karima 
Published: December 2017

SummaryAimsTo investigate if CIQ, a positive allosteric modulator of N‐methyl‐d‐aspartate receptors (NMDARs) containing GluN2C/D subunits, rescues the loss of long‐term potentiation (LTP) and forelimb‐use asymmetry in a mouse model of Parkinson's disease (PD).MethodsWe have used electrophysiology in brain slices and the cylinder test to examine the effect of CIQ on glutamatergic synaptic transmission, synaptic plasticity, and forelimb‐use in the unilateral 6‐hydroxydopamine‐lesion mouse model of PD.ResultsCIQ, applied in the perfusion solution, reversibly reduced glutamatergic synaptic transmission in the dopamine‐depleted striatum and had no effect in the dopamine‐intact striatum. LTP, a dopamine‐ and NMDAR‐dependent form of synaptic plasticity, was induced in the dopamine‐intact striatum but was lost in the dopamine‐depleted striatum. This impaired LTP was restored in the presence of CIQ applied in the perfusion solution. This treatment, however, prevented LTP induction in control slices. In brain slices from mice which received single and chronic intraperitoneal injections of CIQ, LTP was restored in the dopamine‐depleted striatum and unaffected in the dopamine‐intact striatum. Forelimb‐use asymmetry, a test which assesses deficits in paw usage in the unilateral lesion model of PD, was reversed by systemic chronic treatment with CIQ.ConclusionA positive allosteric modulator of GluN2C/D‐containing NMDARs rescues LTP and forelimb‐use asymmetry in a mouse model of PD. This study proposes GluN2D as a potential candidate for therapeutic intervention in PD.
The CHOICE pilot project: Challenges of implementing a combined peer work and shared decision‐making programme in an early intervention service
Authors: Simmons Magenta B. , Coates Dominiek , Batchelor Samantha , Dimopoulos‐Bick Tara , Howe Deborah 
Published: December 2017

AimYouth participation is central to early intervention policy and quality frameworks. There is good evidence for peer support (individuals with lived experience helping other consumers) and shared decision making (involving consumers in making decisions about their own care) in adult settings. However, youth programs are rarely tested or described in detail. This report aims to fill this gap by describing a consumer focused intervention in an early intervention service.MethodsThis paper describes the development process, intervention content and implementation challenges of the Choices about Healthcare Options Informed by Client Experiences and Expectations (CHOICE) Pilot Project. This highly novel and innovative project combined both youth peer work and youth shared decision making.ResultsEight peer workers were employed to deliver an online shared decision‐making tool at a youth mental health service in New South Wales, Australia. The intervention development involved best practice principles, including international standards and elements of co‐design. The implementation of the peer workforce in the service involved a number of targeted strategies designed to support this new service model. However, several implementation challenges were experienced which resulted in critical learning about how best to deliver these types of interventions.ConclusionsDelivering peer work and shared decision making within an early intervention service is feasible, but not without challenges. Providing adequate detail about interventions and implementation strategies fills a critical gap in the literature. Understanding optimal youth involvement strategies assists others to deliver acceptable and effective services to young people who experience mental ill health.