bluuebunny/crossref_metadata_2025_split huggingface dataset:
Profit-sharing investment accounts in islamic banks or mutualization, accounting perspective
Authors: AlShattarat Wasim K. , Atmeh Muhannad A. 
Published: July 2016

PurposeIslamic banks use Mudarabah contract to replace the interest-bearing deposits with profit-sharing investment accounts. The purpose of this paper is to explore the challenges and problems associated with the employment of Mudarabah contract by Islamic banks.Design/methodology/approachThe study critically analyzes the Mudarabah contract used by Islamic banks. It reviews the evolution of the contract from its traditional type to more complicated types such as compound, unrestricted, commingled and continuous Mudarabah. The paper investigates the problems that have emerged from implementing such types in current business settings.FindingsThe paper proves that implementing the Mudarabah contract by banks imposes several problems among which are the following: difficulty in the determination of total profit resulting from Mudarabah and in allocating this profit to the multiple parties involved in Mudarabah; usage of reserves to cater against future losses may undermine the concept of Mudarabah profit-loss sharing and lead to earnings management; corporate governance is also a major problem in Mudarabah contract, as the depositors are exposed to risks but have no governance rights; and Mudarabah may also lessen the fair presentation of financial reporting.Research limitations/implicationsThe paper examines the evolving Mudarabah contract and its implementation challenges, based on available literature (no empirical analysis was conducted).Practical implicationsThe implications are significant for the future development of Islamic contracts and Islamic accounting treatments.Originality/valueMany studies explored the Mudarabah contract from a Shariah or law perspective. However, this paper investigates the Mudarabah contract with a focus on the implication on accounting and financial reporting because of the lack of studies in this area. Furthermore, it demonstrates the persistent flaws in the Mudarabah contract, and it proposes a new model for mobilizing funds, i.e. mutual fund.
SEC approves new municipal advisor fiduciary duty rule
Authors: Wink Stephen , Rienhardt Anna , Ackerman Brett M. , Miller Sean 
Published: July 2016

Purpose
To analyze the Municipal Securities Rulemaking Board’s new rule outlining the standards of conduct and fiduciary duties applicable to municipal advisors.

Design/methodology/approach
This article contains a summary of new MSRB Rule G-42 and identifies key areas where the final version of MSRB Rule G-42 differs from the initial proposal.

Findings
New MSRB Rule G-42 represents another significant milestone in the MSRB’s development of a comprehensive regulatory framework for municipal advisors mandated under the Dodd-Frank Wall Street Reform and Consumer Protection Act and imposes significant requirements on municipal advisors.

Originality/value
Practical guidance from experienced securities and financial services lawyers.
The CFTC turns to insider trading enforcement
Authors: Himes Scott 
Published: July 2016

Purpose
To alert participants in the commodities markets to an important development in the exercise of enforcement authority by the Commodity Futures Trading Commission.

Design/methodology/approach
Explains a recent proceeding which resulted in the CFTC’s first-ever application of a newly-promulgated regulatory Rule to punish “insider trading” involving the commodities markets.

Findings
The CFTC has shown that it intends to apply its new Rule aggressively to address insider trading in the commodities markets.

Practical implications
As a result of the CFTC’s new enforcement approach to regulating insider trading in the areas under its jurisdiction, all participants in the commodities markets must be attuned to the prohibition on insider trading, familiar with actions that might be deemed unlawful insider trading, and act accordingly to avoid improper trading activities.

Originality/value
Practical guidance for participants in the commodities markets from an experienced attorney with expertise in government enforcement matters.
Organisational climate as a predictor of workforce performance in the Malaysian higher education institutions
Authors: Musah Mohammed Borhandden , Ali Hairuddin Mohd , Vazhathodi al-Hudawi Shafeeq Hussain , Tahir Lokman Mohd , Daud Khadijah Binti , Said Hamdan Bin , Kamil Naail Mohammed 
Published: July 2016

PurposeThis study aims to investigate whether organisational climate (OC) predicts academic staff performance at Malaysian higher education institutions (HEIs). The study equally aims at validating the psychometric properties of OC and workforce performance (WFP) constructs.Design/methodology/approachSurvey questionnaires were administered to 800 academic staff of eight selected HEIs. Principal component analysis, confirmatory factor analysis, full-fledged structural equation modelling and multiple regression analysis were performed to explore the underlying factors and test the factorial validity of the constructs.FindingsThe analysis yielded a five-factor index for the OC construct, whereas the WFP construct comprised two factors. The findings reveal a strong predictive causal effect between OC and WFP. These results suggest that establishing a positive OC enhances academic staff performance. Furthermore, the hypothesised model adds new knowledge to the literature of OC, from the Malaysian context, which could be used to predict WFP at the tertiary level.Practical implicationsThe study concludes by discussing the theoretical and practical implications of the findings for HEIs.Originality/valueThis paper makes a significant contribution to the understanding of how OC could be used as an effective instrument in improving academic staff performance in the context of Malaysian HEIs.
A tale of two resources: Foreign Law Guide v. Globalex
Authors: Zhang Xiaomeng Alex 
Published: July 2016

Purpose
This article aims to examine two important foreign legal research resources, Foreign Law Guide and Globalex, under the Ellis’s information search process model.

Design/methodology/approach
This article proceeds in three sections. Part I establishes the evaluation framework based on Ellis’s information search process model, incorporating special demands arising out of foreign legal research. Part II evaluates the two reference resources under the framework established in Part I. Part III summarizes the major features and accessibility of both the databases.

Findings
Generally speaking, both Foreign Law Guide and Globalex are great reference resources for researching a foreign jurisdiction through the lens of Ellis’s model of information-seeking process and ultimately solve legal research problems. One shortcoming to highlight is that neither resource tends to provide adequate current awareness tools for researchers. Current awareness tools are important for the monitoring process under the Ellis’s model, and therefore the lack of adequate current awareness tools should be something to keep in mind while utilizing either or both resources.

Originality/value
Ellis’s model is a well-established model for the information-seeking process. Both Foreign Law Guide and Globalex are popular foreign legal research resources. Therefore, the originality and major value of this article is that it is the first article that examines both foreign legal research resource under the Ellis’s model.
Retained ratio of reinforcement in SAC305 composite solder joints: effect of reinforcement type, processing and reflow cycle
Authors: Chen Guang , Liu Li , Silberschmidt Vadim V. , Chan Y.C. , Liu Changqing , Wu Fengshun 
Published: July 2016

Purpose
This paper aims to systematically study the effect of reinforcement type, processing methods and reflow cycle on actual retained ratio of foreign reinforcement added in solder joints.

Design/methodology/approach
Two kinds of composite solders based on SAC305 (wt.%) alloys with reinforcements of 1 wt.% Ni and 1 wt.% TiC nano-particles were produced using powder metallurgy and mechanical blending method. The morphology of prepared composite solder powder and solder pastes was examined; retained ratios of reinforcement (RRoR) added in solder joints after different reflow cycles were analysed quantitatively using an Inductively Coupled Plasma optical system (ICP-OES Varian-720). The existence forms of reinforcement added in solder alloys during different processing stages were studied using scanning electron microscope, X-ray diffractometry and energy dispersive spectrometry.

Findings
The obtained experimental results indicated that the RRoR in composite solder joints decreased with the increase in the number of reflow cycles, but a loss ratio diminished gradually. It was also found that the RRoR which could react with the solder alloy were higher than that of the one that are unable to react with the solder. In addition, compared with mechanical blending, the RRoRs in the composite solders prepared using power metallurgy were relatively pronounced.

Originality/value
Present study offer a preliminary understanding on actual content and existence form of reinforcement added in a reflowed solder joint, which would also provide practical implications for choosing reinforcement and adjusting processing parameters in the manufacture of composite solders.
A review: lead free solder and its wettability properties
Authors: Mhd Noor Ervina Efzan , Mhd Nasir Nur Faziera , Idris Siti Rabiatul Aisya 
Published: July 2016

Purpose
The purpose of this paper is to publish on the review of the lead free solder for electronic packaging. This involved the basic principles of the solder, the lead solder and its legislation and the lead free solder with its mechanism. In addition, this paper also reviews on the lead free solder characteristics that focused on its wettability.

Design/methodology/approach
This paper approach on the review of the solder wettability on the surface. It reviews on the solder especially on the contact angle and surface tension that is covered under the wettability of the solder.

Findings
This paper also reviews on the lead free solder characteristics that focused on its wettability.

Originality/value
This paper summarized finding from other researchers. The authors collect and summarize the useful data from other papers or journals. It is to create an understanding for the reader by discussion from the others research papers findings.
The Saccharomyces cerevisiae response to stress caused by the herbicidal active substance alachlor requires the iron regulon transcription factor Aft1p
Authors: Gil Fátima N. , Bellí Gemma , Viegas Cristina A. 
Published: July 2016

SummaryIn the Saccharomyces cerevisiae eukaryotic model, the induction of the iron regulon genes ARN1, FIT2 and CTH2 by growth‐inhibitory concentrations of alachlor (ALA) was dependent on Aft1p expression. This transcription factor was found to be activated through its nuclear localization. The hypersensitivity of the aft1Δ mutant to ALA was abrogated by surplus exogenous iron, suggesting that the role of Aft1p in ALA tolerance may be associated with iron limitation under ALA stress. A transient decrease in the cellular iron content in the ALA‐stressed cells supported this idea. In contrast to the upregulation of the nonreductive iron uptake genes ARN1 and FIT2 by ALA, the quantity of FET3 and FTR1 transcripts encoding the high‐affinity iron uptake reductive pathway decreased. Yeast cells were apparently more sensitive to ALA when iron uptake occurred through the reductive pathway than when the nonreductive uptake of ferrichrome‐bound ferric iron was dominant. On the other hand, the ALA hypersensitivity of the aft1Δ mutant was reversed by medium supplementation with glutathione or N‐acetyl‐L‐cysteine. The results are compatible with possible links between ALA toxicity and perturbations in metal and antioxidant homeostasis, which may be relevant for environmental microbes and higher eukaryotes in situations of inadvertent herbicide contamination.
Nanosilver inhibits nitrification and reduces ammonia‐oxidising bacterial but not archaeal amoA gene abundance in estuarine sediments
Authors: Beddow Jessica , Stolpe Björn , Cole Paula A. , Lead Jamie R. , Sapp Melanie , Lyons Brett P. , Colbeck Ian , Whitby Corinne 
Published: July 2016

SummarySilver nanoparticles (AgNPs) enter estuaries via wastewater treatment effluents, where they can inhibit microorganisms, because of their antimicrobial properties. Ammonia‐oxidising bacteria (AOB) and archaea (AOA) are involved in the first step of nitrification and are important to ecosystem function, especially where effluent discharge results in high nitrogen inputs. Here, we investigated the effect of a pulse addition of AgNPs on AOB and AOA ammonia monooxygenase (amoA) gene abundances and benthic nitrification potential rates (NPR) in low‐salinity and mesohaline estuarine sediments. Whilst exposure to 0.5 mg L−1 AgNPs had no significant effect on amoA gene abundances or NPR, 50 mg L−1 AgNPs significantly decreased AOB amoA gene abundance (up to 76% over 14 days), and significantly decreased NPR by 20‐fold in low‐salinity sediments and by twofold in mesohaline sediments, after one day. AgNP behaviour differed between sites, whereby greater aggregation occurred in mesohaline waters (possibly due to higher salinity), which may have reduced toxicity. In conclusion, AgNPs have the potential to reduce ammonia oxidation in estuarine sediments, particularly where AgNPs accumulate over time and reach high concentrations. This could lead to long‐term risks to nitrification, especially in polyhaline estuaries where ammonia‐oxidation is largely driven by AOB.
Are New Homes Special?
Authors: Coulson N. Edward , Morris Adele C. , Neill Helen R. 
Published: July 2016

AbstractThis article describes alternative ways of identifying new homes and, using a large dataset of property sales in Las Vegas, Nevada, tests for the extent to which new homes sell at a price premium relative to otherwise similar existing homes. We also investigate whether the results differ across time and location, including before and after the housing bust. Our results suggest that price premia for new homes arise primarily in circumstances in which the supply of new houses is relatively low. In some cases rising to over 20% relative to otherwise similar existing homes. When new homes are plentiful, they are not special and the premium disappears.
Fluid bolus therapy in emergency department patients: Indications and physiological changes
Authors: Bihari Shailesh , Teubner David J , Prakash Shivesh , Beatty Thomas , Morphett Mark , Bellomo Rinaldo , Bersten Andrew 
Published: July 2016

AbstractObjectiveThe aim of the present paper is to study the indications for fluid bolus therapy (FBT) and its associated physiological changes in ED patients.MethodsProspective observational study of FBT in a tertiary ED, we recorded indications, number, types and volumes, resuscitation goals and perceived success rates of FBT. Moreover, we studied key physiological variables before, 10 min, 1 h and 2 h after FBT.ResultsWe studied 500 FBT episodes (750 [500–1250] mL). Median age was 59 (36–76) years and 57% were male. Shock was deemed present in 135 (27%) patients, septic shock in 80 (16%), and cardiogenic shock in 30 (6%). Overall, 0.9% saline (84%) was the most common fluid and hypotension the most common indication (70%). ‘Avoidance of hospital/ICU admission’ was the goal perceived to have the greatest success rate (85%). However, although mean arterial pressure (MAP) increased (P < 0.01) and heart rate (HR) decreased (P = 0.04) at 10 min (P = 0.01), both returned to baseline at 1 and 2 h. In contrast, respiratory rate (RR) increased at 1 (P < 0.01) and 2 h (P = 0.03) and temperature decreased at 1 and 2 h (both P < 0.001). In patients with shock, 1 h after FBT, there was a median 3 mmHg increase in MAP (P = 0.01) but no change in HR (P = 0.44), while RR increased (P < 0.01) and temperature decreased (P = 0.01).ConclusionsIn ED, FBT is used mostly in patients without shock. However, after an immediate haemodynamic effect, FBT is associated with absent or limited physiological changes at 1 or 2 h. Even in shocked patients, the changes in MAP at 1 or 2 h after FBT are small.
Towards a differentiated and domain‐specific view of educational technology: An exploratory study of history teachers’ technology use
Authors: Voet Michiel , De Wever Bram 
Published: July 2016

AbstractAdopting a differentiated and domain‐specific view of educational technology, the present study focuses on the case of school history. It argues that, in this particular context, one of technology's main assets is its ability to support inquiry‐based learning activities, during which students interpret the past through historical reasoning. As little is known about how history teachers use technology in the classroom, an exploratory study was carried out with 22 teachers in fourth grade of secondary education in Flanders (Belgium). Semi‐structured interviews were used to investigate beliefs about technology, ways in which technology was implemented, and factors influencing the adoption process. The results suggest that most teachers held positive beliefs about technology, and that use of technology was driven by several rationales. Although a significant group of teachers was thoughtful of how their own use of technology could support students’ learning, student use remained limited to instances where technology served as a resource for the task, rather than a tool for supporting cognitive or social activity. It appears that teachers were not yet aware of technology's ability to scaffold inquiry activities. Furthermore, limitations in school infrastructure often prevented them from experimenting with more pervasive student uses of technology.
Birch pollen immunotherapy inhibits anaphylaxis to the cross‐reactive apple allergen Mal d 1 in mice
Authors: Utsch L. , Logiantara A. , Wallner M. , Hofer H. , van Ree R. , van Rijt L. S. 
Published: July 2016

SummaryBackgroundCross‐reactive apple allergy is a common co‐morbidity of birch pollen allergy, caused by the presence of a Bet v 1 homologue allergen in apple, Mal d 1. Treatment of tree pollen hay fever by immunotherapy is well established, but its effect on the accompanying apple allergy is debated.ObjectiveTo establish a mouse model of birch pollen induced cross‐reactivity to Mal d 1 and investigate the effect of birch pollen immunotherapy on the cross‐reactivity to Mal d 1.MethodsRespiratory allergy was induced in Balb/c mice by intraperitoneal exposure to alum‐adsorbed birch pollen extract (BPE) in combination with short or prolonged intranasal exposure to BPE. To evaluate the response to Mal d 1, mice were exposed intraperitoneally to Mal d 1. Immunoglobulin responses and cytokine production by splenocytes were measured by ELISA. Allergic symptoms were evaluated by measuring airway hyper‐reactivity and hypothermia as a surrogate marker for anaphylaxis. Immunotherapy was performed subcutaneously with alum‐adsorbed BPE.ResultsMice exposed to BPE develop cross‐reactive IgE to Mal d 1. Early after exposure to BPE, this response is still weak and does not yet translate into anaphylaxis. Interestingly, later re‐challenge with BPE increased cross‐reactivity to a level where Mal d 1 exposure induced anaphylaxis. Cross‐sensitization can also be induced by systemic Mal d 1 exposure. Birch pollen immunotherapy significantly reduced the anaphylactic response of mice to Mal d 1.Conclusion & Clinical RelevanceA mouse model mimicking birch pollen induced cross‐reactivity to Mal d 1 was successfully established. In this model, birch pollen immunotherapy significantly ameliorated the anaphylaxis induced by Mal d 1. Our experimental data suggest that boosting of Mal d 1 recognizing immunoglobulins by BP SCIT is important for the amelioration of apple allergy in human.
Cortisol metabolism, postnatal depression and weight changes in the first 12 months postpartum
Authors: Rogers S.L. , Hughes B.A. , Tomlinson J.W. , Blissett J. 
Published: July 2016

SummaryBackground & ObjectivesPostnatal depression correlates with postpartum weight retention, and dysregulated cortisol metabolism is evident in depressed individuals. Cortisol metabolism, BMI and metabolic phenotype are robustly associated, but the role of cortisol metabolism in postnatal mental health and weight loss has never been examined.DesignA longitudinal observation.PatientsForty nine healthy women with uncomplicated pregnancy.MeasurementsBMI and urinary steroid metabolites at 1 week and 1, 3, 6 and 12 months postpartum. Validated urinary steroid metabolite ratios were measured to determine the activities of 11β‐hydroxysteroid dehydrogenases (11β‐HSD) that interconvert inactive cortisone and active cortisol and the 5α‐reductases that clear cortisol to its inactive metabolites. Postnatal depression symptoms were measured at 1, 6 and 12 months.ResultsLow 5α‐reductase activity was associated with greater weight loss across the first year, independent of demographics, breastfeeding and depression. Postpartum BMI change was unrelated to postnatal depression at any time. Symptoms of postnatal depression were related to higher cortisol metabolite production at 12 months, independent of demographics and breastfeeding.ConclusionsGreatest weight loss in the postpartum year was associated with lower conversion of cortisone to cortisol and lower conversion of cortisol to its metabolites, supporting previous work that demonstrates the facilitative role of lower 5α‐reductase and 11β‐HSD‐1 in weight loss. Greater depression symptoms were associated with higher cortisol metabolite production rates. Whilst weight and mental health are both associated with dysregulation of the HPA axis, there may be different pathways towards depressed and obese phenotypes in healthy postpartum samples.
Hierarchical Stochastic Neighbor Embedding
Authors: Pezzotti N. , Höllt T. , Lelieveldt B. , Eisemann E. , Vilanova A. 
Published: July 2016

AbstractIn recent years, dimensionality‐reduction techniques have been developed and are widely used for hypothesis generation in Exploratory Data Analysis. However, these techniques are confronted with overcoming the trade‐off between computation time and the quality of the provided dimensionality reduction. In this work, we address this limitation, by introducing Hierarchical Stochastic Neighbor Embedding (Hierarchical‐SNE). Using a hierarchical representation of the data, we incorporate the well‐known mantra of Overview‐First, Details‐On‐Demand in non‐linear dimensionality reduction. First, the analysis shows an embedding, that reveals only the dominant structures in the data (Overview). Then, by selecting structures that are visible in the overview, the user can filter the data and drill down in the hierarchy. While the user descends into the hierarchy, detailed visualizations of the high‐dimensional structures will lead to new insights. In this paper, we explain how Hierarchical‐SNE scales to the analysis of big datasets. In addition, we show its application potential in the visualization of Deep‐Learning architectures and the analysis of hyperspectral images.
Comparing Node‐Link and Node‐Link‐Group Visualizations From An Enjoyment Perspective
Authors: Saket Bahador , Scheidegger Carlos , Kobourov Stephen 
Published: July 2016

AbstractWhile evaluation studies in visualization often involve traditional performance measurements, there has been a concerted effort to move beyond time and accuracy. Of these alternative aspects, memorability and recall of visualizations have been recently considered, but other aspects such as enjoyment and engagement are not as well explored. We study the enjoyment of two different visualization methods through a user study. In particular, we describe the results of a three‐phase experiment comparing the enjoyment of two different visualizations of the same relational data: node‐link and node‐link‐group visualizations. The results indicate that the participants in this study found node‐link‐group visualizations more enjoyable than node‐link visualizations.