bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analyst ratings for firms filing for and reorganizing under Chapter 11
Authors: Precourt Elena , Oppenheimer Henry 
Published: July 2017

Purpose
The purpose of this paper is to examine analyst followings of firms starting from one year prior to their filing for Chapter 11 and as the firms progress through bankruptcy proceedings with a focus on firms receiving “Hold” or better recommendations. The authors attempt to answer questions such as what the common characteristics of the firms receiving stronger than expected recommendations one year prior to filing for bankruptcy reorganization or while in bankruptcy are, and how the market reacts to the issuance of stronger ratings for those firms.

Design/methodology/approach
The authors design various regressions and apply them to a total of 2,754 sell-side analyst recommendations and 325 firms that are either approaching bankruptcy filing or in the process of reorganizing. In each analysis, the authors control for several firm and performance characteristics.

Findings
The authors find that the probability of securing stronger ratings is higher for small firms and for those followed by a greater number of analysts than for large firms and firms followed by fewer analysts. The market becomes more skeptical of optimistic evaluations closer to the date of bankruptcy filing (perhaps reflecting some anticipation) and reacts more positively to rating upgrades issued during bankruptcy protection than to the upgrades issued before the bankruptcy filing.

Research limitations/implications
The conclusions are based on the analysis of analyst recommendations issued shortly before Chapter 11 filings and during bankruptcy proceedings. The conclusions could be strengthened by further analysis of firms’ post-bankruptcy recovery and performance and examination of analyst recommendations issued for the firms after they emerge from Chapter 11..

Practical implications
Analyst security ratings that are more positive than expected are perhaps the result of superior expertise and access to private information. During bankruptcy proceedings, when information disclosure is limited, investors could greatly benefit from reports issued by security analysts.

Originality/value
This study contributes to the literature in a number of ways. First, the authors contribute to the literature on the analyst ratings of firms in distress by considering the period between bankruptcy filing and emergence, while the existing literature provides analysis of pre-bankruptcy recommendations and forecasts. Second, the authors focus on better than expected ratings rather than all types of ratings as the firms approach bankruptcy filings and proceed through reorganization. Finally, they evaluate how investors react to stronger than expected analyst ratings.
Information asymmetry and incentive contracting with the tax department
Authors: Lin Horn-chern , Zeng Tao 
Published: July 2017

Purpose
This paper aims to examine the design of optimal incentives for a firm’s tax department in the presence of information asymmetry.

Design/methodology/approach
This paper provides a theoretical model to examine the design of optimal incentives. The focus is on a situation in which a risk-averse tax department has private information about its efficiency type or effort to be exerted before the firm sets the incentive schemes.

Findings
This paper shows that a tax department’s risk aversion leads to a decline in the fraction of the cost borne by the tax department. It also shows that the optimal contract schemes should be designed to filter out as much uncontrollable risk as possible by using third-party information relevant to a tax department’s realized cost.

Social implications
It contributes to a better understanding of the impact of corporate incentive plans on firms’ tax practices. This study, by designing a theoretical model, helps explain why there exist differences in tax planning across firms based on the finding that incentives for tax planning activities differ across firms.

Originality/value
This paper is the first study that considers the situation in which tax managers’ risk-averse and types, as well as relevant information collected by the firms, can be used to set up incentive schemes and investigates whether and how the incentive schemes will be affected when firms improve their prior information by acquiring relevant information before the tax department acts.
The determinants of currency derivatives usage among Indian non-financial firms
Authors: M. Praveen Bhagawan , P.J. Jijo Lukose 
Published: July 2017

Purpose
Theoretical studies suggest that hedging helps firms to reduce their financial distress costs and underinvestment problem especially if the markets are imperfect. Hence hedging, through the use of currency derivatives, is one of the important financial policies for firms. The purpose of this paper is to empirically examine the determinants of derivatives usage by Indian firms using financial disclosures on currency derivatives by non-financial constituents of S&P CNX 500 for 2009.

Design/methodology/approach
We manually collect the data on foreign currency derivatives from firms’ annual reports for 2009 and then follow Haushalter’s (2000) approach to examine the determinants of firms’ decision to hedge. A firm can make its hedging decision at once, deciding whether to hedge and how much to hedge. Given the nature of dependent variable that is censored, it is appropriate to use Tobit regression. A firm can also decide its hedging decision in two steps by deciding first on whether to hedge and later how much to hedge. The former is modelled by probit regression and later by conditional regression.

Findings
Our empirical evidence suggests that forwards are the main instruments for managing currency risk followed by options and swaps. The objectives, in the order of priority, are reduction in exposure associated with foreign currency receivables, foreign currency long-term loans and foreign currency payables. Firm’s decision to hedge is positively related to size, foreign exchange exposure and leverage, while negatively related to liquidity and investment opportunities. We find evidence of higher derivative usage by firms with both higher currency risk and higher financial distress costs.

Practical implications
The findings of this paper will help corporates, researchers and regulators to understand firms’ motives behind hedging.

Originality/value
This is the first empirical study that examines the determinants of firm’s decision to hedge and the extent of hedging in the context of emerging economies like India.
Biotic interactions and seed deposition rather than abiotic factors determine recruitment at elevational range limits of an alpine tree
Authors: Neuschulz Eike Lena , Merges Dominik , Bollmann Kurt , Gugerli Felix , Böhning‐Gaese Katrin 
Published: July 2017

Abstract

Abiotic factors, biotic interactions and dispersal ability determine the spatial distribution of species. Theory predicts that abiotic constraints set range limits under harsh climatic conditions and biotic interactions set range limits under benign climatic conditions, whereas dispersal ability should limit both ends of the distribution. However, empirical studies exploring how these three components jointly affect species across environmental gradients are scarce.

Here, we present a study that jointly examines these factors to investigate the constraints of the recruitment of Swiss stone pine (Pinus cembra) at and beyond its upper and lower elevational range limits in the Swiss Alps. We investigated the natural recruitment of pines and additionally conducted seed transplant experiments to test how much abiotic factors (mean summer and winter temperatures, soil moisture), biotic interactions (understorey vegetation cover, canopy cover, seed predation) and/or seed deposition by the spotted nutcracker (Nucifraga caryocatactes) affect pine establishment.

We found significant effects of biotic interactions and seed deposition by spotted nutcrackers on the recruitment of Swiss stone pine at both the upper and lower elevational range, but could not detect significant effects of abiotic factors. Importantly, dispersal limitation rather than temperature and soil moisture restricted the recruitment of pines at the upper elevational range.

Synthesis. Our study highlights the importance of biotic interactions and dispersal ability in setting the upper range limits of species that have been regarded as mainly controlled by climate. This suggests that potential range shifts of plants in response to climate warming may strongly depend on seed dispersal and biotic interactions and not only on climatic factors.
Do Patient‐Centered Medical Homes Improve Health Behaviors, Outcomes, and Experiences of Low‐Income Patients? A Systematic Review and Meta‐Analysis
Authors: van den Berk‐Clark Carissa , Doucette Emily , Rottnek Fred , Manard William , Prada Mayra Aragon , Hughes Rachel , Lawrence Tyler , Schneider F. David 
Published: July 2017

ObjectivesTo examine: (1) what elements of patient‐centered medical homes (PCMHs) are typically provided to low‐income populations, (2) whether PCMHs improve health behaviors, experiences, and outcomes for low‐income groups.Data Sources/Study SettingExisting literature on PCMH utilization among health care organizations serving low‐income populations.Study DesignSystematic review and meta‐analysis.Data Collection/Extraction MethodsWe obtained papers through existing systematic and literature reviews and via PubMed, Web of Science, and the TRIP databases, which examined PCMHs serving low‐income populations. A total of 434 studies were reviewed. Thirty‐three articles met eligibility criteria.Principal FindingsPatient‐centered medical home interventions usually were composed of five of the six recommended components. Overall positive effect of PCMH interventions was d = 0.247 (range −0.965 to 1.42). PCMH patients had better clinical outcomes (d = 0.395), higher adherence (0.392), and lower utilization of emergency rooms (d = −0.248), but there were apparent limitations in study quality.ConclusionsEvidence shows that the PCMH model can increase health outcomes among low‐income populations. However, limitations to quality include no assessment for confounding variables. Implications are discussed.
Identifying Homeless Medicaid Enrollees Using Enrollment Addresses
Authors: Vickery Katherine D. , Shippee Nathan D. , Bodurtha Peter , Guzman‐Corrales Laura M. , Reamer Elyse , Soderlund Dana , Abel Stephanie , Robertshaw Danielle , Gelberg Lillian 
Published: July 2017

ObjectiveTo design and test the validity of a method to identify homelessness among Medicaid enrollees using mailing address data.Data Sources/Study SettingEnrollment and claims data on Medicaid expansion enrollees in Hennepin and Ramsey counties who also provided self‐reported information on their current housing situation in a psychosocial needs assessment.Study DesignConstruction of address‐based indicators and comparison with self‐report data.Principal FindingsAmong 1,677 enrollees, 427 (25 percent) self‐reported homelessness, of whom 328 (77 percent) had at least one positive address indicator. Depending on the type of addresses included in the indicator, sensitivity to detect self‐reported homelessness ranged from 30 to 76 percent and specificity from 79 to 97 percent.ConclusionsAn address‐based indicator can identify a large proportion of Medicaid enrollees who are experiencing homelessness. This approach may be of interest to researchers, states, and health systems attempting to identify homeless populations.
Anaesthesia practices for endovascular therapy of acute ischaemic stroke: a Nordic survey
Authors: Rasmussen M. , Simonsen C. Z. , Sørensen L. H. , Dyrskog S. , Rusy D. A. , Sharma D. , Juul N. 
Published: July 2017

BackgroundThe optimal method of anaesthesia for endovascular therapy (EVT) in acute ischaemic stroke (AIS) has not been identified. Nordic departments of anaesthesiology may handle EVT cases for AIS differently. The aim of this survey was to describe the current practice patterns of Nordic anaesthesia departments in anaesthetic management of EVT in AIS.MethodsA survey consisting of 13 questions was sent to one qualified individual at all Nordic departments of anaesthesiology who manage anaesthesia for EVT interventions. The individual completed the questionnaire on behalf of their department.ResultsResponse rate was 100%. The majority of departments (84%) managed all EVT cases at their respective centres. Most departments have institutional guidelines on anaesthetic management (84%) including blood pressure management (63%) and were able to provide a 24‐h immediate response to an EVT request (63%). Conscious sedation was favoured by 68% of the departments using a variety of sedation protocols. Propofol and remifentanil was preferred for GA (58%). Emergent conversion to GA due to uncontrolled patient movements or loss of airway was experienced by 82% and 35% of the departments, respectively. Majority of the departments (89%) responded that non‐specialist anaesthetists occasionally handle EVT cases.ConclusionsThis survey indicates that the majority of Nordic anaesthesia departments who manage anaesthesia for EVT are able to provide immediate 24‐h response to an EVT request. Most of these departments have institutional guidelines for EVT anaesthesia and haemodynamic management. Conscious sedation appears to be the preferred method of anaesthetic care.
High mortality and small population size prevent population recovery of a reintroduced mesopredator
Authors: Cremona T. , Crowther M. S. , Webb J. K. 
Published: July 2017

AbstractNorthern Australia's native mammal fauna has undergone a severe decline in recent decades. Putative factors include altered fire regimes, cat predation, poisoning by cane toads and disease. Populations of northern quolls, Dasyurus hallucatus severely declined following cane toad invasion and have not recovered. We monitored a population of northern quolls in Kakadu National Park that was supplemented with ‘toad‐smart’ individuals, to determine whether cane toad poisoning or predation was preventing population recovery. The population increased after supplementation, but crashed in March 2012, coincident with a high level of trap disturbance by canids. Canid predation was the major source of mortality for radio‐tagged quolls. We used population viability analyses (PVA) to explore how changes in mortality influenced the likelihood of extinction. With no management, the quoll population has a 48% chance of extinction over the next 20 years. Sensitivity analyses highlighted small population size and high mortality as the main reasons for the population failing to recover. We then explored whether population supplementation or reducing mortality could increase the likelihood of persistence. One year of supplementation increased the probability of population survival over 20 years from 51.6% to 81.7%. Continuing supplementation for 3 or 5 years increased the probability of population survival to 96.5% and 98.1% respectively. Similarly, a 2.5% reduction in the rate of mortality for juveniles and adult females increased the probability of population persistence over 20 years to 83.6%. Further reductions in mortality of 5% and 10% increased the probability of survival to 92.2% and 99.4% respectively. The results of the PVA suggest that small interventions could have a significant positive effect on population survival. We hypothesize that predation from food‐subsidized canids is preventing the recovery of quoll populations. Future management actions to reduce mortality, via improved fire management, or through population supplementation, are necessary to ensure the persistence of the northern quoll.
Models of childhood cancer survivorship care in Australia and New Zealand: Strengths and challenges
Authors: Signorelli Christina , Wakefield Claire E. , McLoone Jordana K. , Fardell Joanna E. , Lawrence Renae A. , Osborn Michael , Truscott Jo , Tapp Heather , Cohn Richard J. ,   the ANZCHOG Survivorship Study Group
Published: July 2017

AbstractAimChildhood cancer survivors remain at risk of developing life‐altering and/or life‐threatening health conditions following the completion of curative treatment. However, no uniform model of care for childhood cancer survivors exists in Australia and New Zealand (ANZ). This study reports on current childhood cancer survivorship care in ANZ, highlighting the challenges childhood cancer survivor long‐term follow‐up (LTFU) clinics face.MethodsWe conducted semistructured, telephone interviews with the pediatric medical director and clinical nurse consultant from all 11 LTFU clinics at tertiary referral pediatric oncology units across ANZ (n = 19; 100% response rate). Data were analyzed using NVivo10.ResultsParticipants unanimously identified limited options for transitioning older survivors out of pediatrics and inadequate funding as central challenges to the provision of best‐practice LTFU care. There is duplication of resource development between clinics (e.g. survivorship care plan templates and clinic systems). Although participants recognized an overly prescriptive model of LTFU care as potentially unfeasible, the majority endorsed a national, or even bi‐national, model of care that could be tailored to meet the needs of their local environment.ConclusionThe lack of an accepted model of optimal childhood cancer survivorship care across ANZ prevents the synergistic development of survivorship guidelines, survivorship care plans, transition pathways, information technology solutions, funding streams and late effects data consortiums. Sufficient resources to facilitate growth may be difficult to secure if approached by individual centers rather than via a national, cooperative effort. Improved solutions are urgently needed for transitioning survivors to appropriate care beyond the pediatric age.
Meat allergy associated with galactosyl‐α‐(1,3)‐galactose (α‐Gal)—Closing diagnostic gaps by anti‐α‐Gal IgE immune profiling
Authors: Jappe U. , Minge S. , Kreft B. , Ludwig A. , Przybilla B. , Walker A. , Varga R. , Seidel P. , Biedermann T. , Anemüller W. , Kromminga A. , Ruëff F. , Merk H. , Wagner N. , Treudler R. , Worm M. , Waldmann I. , Saloga J. , Becker W. M. , Goldmann T. , Platts‐Mills T. A. , Homann A. 
Published: July 2017

AbstractBackgroundGlycoproteins and glycolipids of some mammalian species contain the disaccharide galactosyl‐α‐(1,3)‐galactose (α‐Gal). It is known that α‐Gal is immunogenic in humans and causes glycan‐specific IgG and also IgE responses with clinical relevance. α‐Gal is part of the IgE‐reactive monoclonal therapeutic antibody cetuximab (CTX) and is associated with delayed anaphylaxis to red meat. In this study, different α‐Gal‐containing analytes are examined in singleplex and multiplex assays to resolve individual sensitization patterns with IgE against α‐Gal.MethodsThree serum groups, α‐Gal‐associated meat allergy (MA) patients, idiopathic anaphylaxis (IA) patients with suspected MA, and non‐meat‐allergic healthy control individuals (HC), were analyzed via singleplex allergy diagnostics and a newly established immunoblot diagnostic system. The new dot blot detection system resolved individual IgE sensitization profiles for α‐Gal‐containing analytes CTX, bovine thyroglobulin (Bos d TG), and human serum albumin (HSA)‐conjugated α‐Gal.ResultsSingleplex allergy diagnostics using the α‐Gal analytes CTX and Bos d TG confirms the history of MA patients in 91% and 88% of the cases, respectively. A novel dot blot‐based assay system for the detection of IgE against α‐Gal reveals individual IgE sensitization profiles for α‐Gal‐containing analytes. An α‐Gal‐associated IgE cross‐reactivity profile (IgE against CTX, Bos d TG, and HSA‐α‐Gal) was identified, which is associated with MA.ConclusionsDetection of individual sensitization patterns with different α‐Gal‐containing analytes provides the basis for an individual allergy diagnosis for α‐Gal‐sensitized patients. Higher amounts of α‐Gal in pork and beef innards compared to muscle meat as indicated by a higher staining intensity are a plausible explanation for the difference in allergic symptom severity.
Retinal venous pressure is higher than the airway pressure and the intraocular pressure during the Valsalva manoeuvre
Authors: Stodtmeister Richard , Heyde Maria , Georgii Sylvana , Matthè Egbert , Spoerl Eberhard , Pillunat Lutz Ernst 
Published: July 2017

AbstractPurposeThe aims of this prospective experimental study were to explore the influence of the Valsalva manoeuvre (VM) on retinal venous pressure (RVP) in human volunteers in a university setting and to establish correlations for RVP with the increase in airway pressure (∆AirP) and in intraocular pressure (∆IOP).MethodsIn total, 31 healthy young volunteers (age: 24 ± 1.7 years) were investigated. The instruments used included a dynamic contour tonometer, a contact lens dynamometer (Imedos) and an electronic pressure transducer for measuring airway pressure. The following measurements were successively performed in left eyes: tonometry, dynamometry, repeated simultaneous dynamometry and airway pressure measurement during the VM and tonometry during the VM. The pressures obtained during the VM were determined at 10, 20 and 30 seconds after onset of the VM by linear interpolation.ResultsThe pressures (in mmHg) at baseline and during the VM (median and range with outliers) were as follows: ∆AirP: 10 seconds: 10.0 (7.5); 20 seconds: 12.5 (11.0); and 30 seconds: 11.0 (10.0); and RVP: Start: 17.1 (2.4); 10 seconds: 26.0 (7.5); 20 seconds: 25.0 (6.5); and 30 seconds: 24.0 (6.0). During the VM, the RVP was significantly increased compared with the ∆AirP (p = 0.0017). The IOP during the VM was 13.5 (2.7), and the increase in IOP (∆IOP) was 0.8 (5.6).ConclusionDuring the VM, the RVP was increased compared with the ∆AirP. The increase in RVP (∆RVP) was significantly greater than the ∆IOP. During the VM, the calculated retinal perfusion pressure may be more strongly reduced by the ∆RVP than by the ∆IOP. These properties may influence retinal and optic nerve head pathophysiology.
Short‐term changes in the structure of termite assemblages associated with slash‐and‐burn agriculture in Côte d'Ivoire
Authors: Dosso Kanvaly , Roisin Yves , Tiho Seydou , Konaté Souleymane , Yéo Kolo 
Published: July 2017

AbstractTermites are major decomposers in tropical regions and play critical roles in many soil‐related processes. Studies conducted in Asia and the Neotropics suggest that habitat modification can strongly affect termite assemblages, but data on termite communities from forests in Africa, especially West Africa, are scarce. Here, we measured the short‐term impact of slash‐and‐burn agriculture on termite assemblages in an agricultural region of central Côte d'Ivoire. We assessed termite diversity and relative abundance in four habitat types: secondary forest, cleared forest, burned forest, and crop fields. The secondary forest had higher species richness compared with the other habitats, but all habitat types had similar assemblage structures. Fungus‐growing termites were the most abundant feeding group in all habitats. Soil feeders were most abundant in secondary forest, intermediately abundant in cleared and burned forests, and almost entirely absent in crop fields. Wood‐feeding species showed clear responses to burning; their abundances decreased after fire. We conclude that slash‐and‐burn agriculture does not appear to severely erode the diversity of termite assemblages. This could be due to the dominance of ecologically versatile fungus growers or to the relatively long time between clearing and burning. However, forest clearing negatively affects soil feeders, with the Apicotermitinae most affected by canopy loss.