bluuebunny/crossref_metadata_2025_split huggingface dataset:
Organized Labor and Audit Fees
Authors: Cheng Lin , Mitra Santanu , Song Hakjoon 
Published: July 2017

SYNOPSIS
This study investigates the empirical relationship between organized labor and audit fees. We find that audit fees are negatively related to the firm-level unionization rate—the higher the unionization rate, the lower the audit fees. We further observe that the unionized firms are less likely to hire Big 4 or industry-specialist auditors. Additional analyses show that the negative relationship between the firm-level unionization rate and audit fees is significantly attenuated for unionized firms with poor financial performance. Our results are consistent with unionized firms preferring less audit scrutiny, which helps them maintain information asymmetry with the labor unions. The study facilitates our understanding of firms' demand for audit services and the consequential effect on audit fees when faced with strong organized labor, and adds to the extant literature investigating the impact of organized labor on various aspects of firms' financial reporting decisions.
JEL Classifications: M41; M42.
Data Availability: Data used in the analyses are obtained from public sources described in the text.
Do Career Concerns Affect the Delay of Bad News Disclosure?
Authors: Baginski Stephen P. , Campbell John L. , Hinson Lisa A. , Koo David S. 
Published: July 2017

ABSTRACT
Theory argues that career concerns (i.e., concerns about the impact of current performance on contemporaneous and future compensation) encourage managers to withhold bad news disclosure. However, empirical evidence regarding the extent to which a manager's career concerns are associated with a delay in bad news disclosure is limited. Across multiple proxies for career concerns, we find that the extent to which managers delay bad news is positively associated with their level of career concerns. Then, we hand-collect data on a compensation contract that firms use to reduce CEOs' career concerns (i.e., ex ante severance pay agreements). We find that if managers receive a sufficiently large payment in the event of dismissal, they no longer delay the disclosure of bad news. Overall, our findings support prior theoretical evidence that managers delay bad news disclosure due to career concerns and suggest a mechanism through which firms can mitigate the delay.
JEL Classifications: M12; M41.
Data Availability: Data are available from the public sources cited in the text.
Information Asymmetry and the Bond Coupon Choice
Authors: Amiram Dan , Kalay Alon , Kalay Avner , Ozel N. Bugra 
Published: July 2017

ABSTRACT
We examine the role of the coupon choice in bond contracts as a signaling mechanism in the presence of information asymmetry between borrowers and lenders about the credit quality of the borrower. Prior literature focuses on the use of maturity as a signaling mechanism. We conjecture that the coupon is a more effective signaling mechanism. We exploit the enactment of Regulation Fair Disclosure (RegFD) as an exogenous shock to the level of information asymmetry, and employ both bond- and equity market-based variables of information asymmetry to test our conjecture. We find that following the enactment of RegFD, the coupon rates of bonds issued by unrated firms increase relatively more than those of rated firms, consistent with the coupon choice addressing information asymmetry. We fail to find similar increases in maturity. Our inferences remain the same when using the probability of informed trade to measure relative changes in information asymmetry around the enactment of RegFD. We also draw similar conclusions utilizing exogenous drops in analyst coverage that result from brokerage house closures as an alternative quasi-natural experiment. Finally, we provide evidence that the coupon is used more extensively when issuance costs are higher, precisely when maturity is predicted to be a less efficient contract term with which to address information asymmetry.
JEL Classifications: G10; G23; M21; M41.
Managing Risk in a Poor Economy: The Association between Economic Conditions and Risk Tolerance and Its Implications for Practice
Authors: Bagley Penelope L. , Dorminey Jack W. , Reed Tracy N. 
Published: July 2017

SUMMARY
An academic study by Bagley, Dorminey, McSwain, and Reed (2016) regarding the association between economic activity and an auditor's response to risk was recently published, highlighting auditors' willingness to accept higher levels of risk to retain clients in challenging economic times without an appropriate adjustment to audit fees. Given that business cycles are a fact, auditors need to understand how they respond to increases in risk during a poor economy in ways other than increasing fees or resigning from audit engagements, neither of which is necessarily optimal to do during economic downturns. This paper summarizes Bagley et al. (2016) and provides alternative strategies firms can utilize to mitigate risk, regardless of economic conditions.
Management of Financial Performance Measures: Evidence from Private Colleges and Universities
Authors: Burgstahler David C. , Sawers Kimberly M. 
Published: July 2017

ABSTRACT
This study examines the incentives for private colleges and universities (PCUs) related to financial reporting choices for net appreciation on endowments. Under current accounting standards, in the absence of explicit donor restrictions, PCUs are permitted to classify net appreciation as either unrestricted, which increases measures of operating performance, or as restricted, which constrains future actions but may also improve perceptions of various stakeholders. We analyze incentives related to four stakeholder groups (lending institutions, faculty/staff, students/parents, and donors) and find that incentives are significant determinants of the net appreciation reporting choice for PCUs.
JEL Classifications: M4; I21; I22.
Correlation between the position of hyoid bone and subregions of the pharyngeal airway space in lateral cephalometry and cone beam computed tomography
Authors: da Costa Eliana Dantas , Roque-Torres Gina Delia , Brasil Danieli Moura , Bóscolo Frab Noberto , de Almeida Solange Maria , Ambrosano Glaucia Maria Bovi 
Published: July 2017

ABSTRACT

Objective:
To correlate the pharyngeal airway subregions with the positioning of the hyoid bone.

Material and Methods:
The study examined 107 lateral cephalometric (LC) and cone beam computed tomography (CBCT) images. Linear and volumetric measurements of the pharyngeal subregions were made and correlated to linear measurements using hyoid triangle analysis on images of LC and multiplanar (MPR) and three-dimensional (3D) reconstructions of CBCT.

Results:
There was significant correlation between linear measurements of the pharyngeal subregions and hyoid bone position in LC images and in MPR and 3D reconstructions of the CBCT. Correlations were more frequent in the oropharynx and hypopharynx, especially for LC images. No correlations were observed between LC images or CBCT reconstructions and the volumetric measurements of the pharyngeal subregions and the position of the hyoid bone.

Conclusion:
The hyoid bone position showed more correlations with oropharynx and hypopharynx airway measurements. The hyoid triangle method was not applicable to 3D images, since it showed a smaller number of measures correlated to the hyoid bone position.
Niobium pentoxide phosphate invert glass as a mineralizing agent in an experimental orthodontic adhesive
Authors: Altmann Alinne Segatto Pires , Collares Fabricio Mezzomo , Balbinot Gabriela de Souza , Leitune Vicente Castelo Branco , Takimi Antonio Shigueaki , Samuel Susana Maria Werner 
Published: July 2017

ABSTRACT

Objective:
The aim of this study was to develop an experimental orthodontic adhesive and evaluate how adding phosphate invert glass containing niobium pentoxide (PIG-Nb) affected the adhesive's properties.

Material and Methods:
PIG-Nb was added at 1, 2.5, and 5 wt% to experimental adhesive (75 wt% bisphenol A methacrylate [BisGMA], 25 wt% triethylene glycol dimethacrylate [TEGDMA], 5 wt% colloidal silica and photoinitiator system). The adhesives were evaluated for mineral deposition, degree of conversion (DC), softening solvent by Knoop microhardness (KNH) variation, pH changes, and shear bond strength (SBS). One-way analysis of variance (ANOVA) (DC and ΔKHN%), two-way ANOVA (SBS), repeated measures ANOVA (pH), and paired test (KNH1 and KNH2) were used at a significance level of P &lt; .05.

Results:
Adding PIG-Nb to orthodontic adhesives induced deposition on its surface associated with a constant neutral pH. The SBS increased after immersion in artificial saliva, and the PIG-Nb5 exhibited less softening.

Conclusion:
The addition of PIG-Nb into orthodontic adhesives induced mineral deposition. Experimental orthodontic adhesive containing 5% wt of PIG-Nb exhibited increased mineral deposition and suitable properties for orthodontic applications.
Cardiac Stress and Inflammatory Markers as Predictors of Heart Failure in Patients With Type 2 Diabetes: The ADVANCE Trial
Authors: Ohkuma Toshiaki , Jun Min , Woodward Mark , Zoungas Sophia , Cooper Mark E. , Grobbee Diederick E. , Hamet Pavel , Mancia Giuseppe , Williams Bryan , Welsh Paul , Sattar Naveed , Shaw Jonathan E. , Rahimi Kazem , Chalmers John 
Published: July 2017

OBJECTIVE
This study examined the individual and combined effect of N-terminal pro-B-type natriuretic peptide (NT-proBNP), high-sensitivity cardiac troponin T (hs-cTnT), interleukin-6 (IL-6), and hs-CRP on the prediction of heart failure incidence or progression in patients with type 2 diabetes.

RESEARCH DESIGN AND METHODS
A nested case-cohort study was conducted in 3,098 participants with type 2 diabetes in the Action in Diabetes and Vascular Disease: Preterax and Diamicron Modified Release Controlled Evaluation (ADVANCE) trial.

RESULTS
A higher value of each biomarker was significantly associated with a higher risk of heart failure incidence or progression, after adjustment for major risk factors. The hazard ratios per 1-SD increase were 3.06 (95% CI 2.37, 3.96) for NT-proBNP, 1.50 (1.27, 1.77) for hs-cTnT, 1.48 (1.27, 1.72) for IL-6, and 1.32 (1.12, 1.55) for hs-CRP. The addition of NT-proBNP to the model including conventional risk factors meaningfully improved 5-year risk-predictive performance (C statistic 0.8162 to 0.8800; continuous net reclassification improvement [NRI] 73.1%; categorical NRI [&lt;5%, 5–10%, &gt;10% 5-year risk] 24.2%). In contrast, the addition of hs-cTnT, IL-6, or hs-CRP did not improve the prediction metrics consistently in combination or when added to NT-proBNP.

CONCLUSIONS
Only NT-proBNP strongly and consistently improved the prediction of heart failure in patients with type 2 diabetes beyond a wide range of clinical risk factors and biomarkers.
“La variante en el Romancero manuscrito e impreso del siglo XVI: pautas en la corrección de copistas, impresores y autores”
Authors: Higashi Alejandro 
Published: July 2017

Fecha de recepción: 17 de abril de 2012.Fecha de aceptación: 27 de febrero de 2013. La revisión de algunas de las estrategias de variación ligadas al Romancero del siglo XVI comprueba que dichas estrategias compositivas se encontraban repartidas entre varios actores que participaban de los procesos de producción y transmisión del Romancero, desde el autor mismo, hasta compiladores, impresores y otros intermediarios, lo que dificulta la clasificación de las variantes en variantes de autor y variantes de compilador, impresor, etc. El tipo de variación al que se sometían los romances, con independencia de su origen, sigue pautas semejantes (respeto a los ejes léxico, sintagmático, esticomítico y prosódico; límites en la afectación de la estructura narrativa), lo que expone ciertos prejuicios comunes como el de la superioridad estética de las variantes de autor vs. las variantes de los transmisores, en un proceso creador donde la clave parece estar en la colaboración más que en el genio independiente de un autor y en el control sobre su obra.
Conceito de Comunidade de Prática: um olhar para as pesquisas na área da Educação e Ensino no Brasil
Authors: Rodrigues Márcio Urel , Silva Luciano Duarte , Miskulin Rosana Giaretta Sguerra 
Published: July 2017

Este artigo apresenta um excerto relacionado a um aspecto da pesquisa de doutorado que foi desenvolvida na Unesp – Rio Claro. Tal excerto objetiva compreender o desenvolvimento conceitual das Comunidades de Práticas nas três obras de Etienne Wenger e identificar os reflexos desse referencial teórico nas pesquisas na área da Educação e Ensino no Brasil. Para isso, realizamos um mapeamento das pesquisas em Educação e Ensino seguindo os procedimentos das investigações do tipo “estado da arte”. Assim sendo, o corpus foi constituído por 46 pesquisas (20 dissertações e 26 teses) defendidas no período de 2005 a 2016. Esses procedimentos nos conduziram à identificação do desenvolvimento conceitual das Comunidades de Prática nas três obras que Etienne Wenger participa como autor. Notamos que após a publicação da terceira obra - Wenger, Mcdermott e Snyder (2002) -, Wenger apresenta o conceito de Comunidade de Prática próximo da definição enfatizada na referida obra. Apesar disso, constatamos que existe uma predominância da obra Wenger (1998) nas pesquisas que utilizam os pressupostos teóricos das Comunidades de Práticas na área da Educação e Ensino no Brasil; Percebemos a predominância de quatro programas de pós-graduação de quatro IES – Unesp – Rio Claro/SP; Unicamp – Campinas/SP; PUC – São Paulo/SP; e UEL – Londrina/PR - no Brasil que desenvolvem pesquisas na área da Educação e Ensino com os pressupostos das Comunidades de Práticas na perspectiva de Etienne Wenger em suas três obras principais.
Comprendre la relation collaborative d’échange de temps au sein des Accorderies
Authors: Guillard Valérie 
Published: July 2017

Cet article a pour objectif de comprendre la nature des relations interpersonnelles en œuvre dans la consommation collaborative et plus particulièrement dans l’échange de temps. Passée au crible de la théorie de l’échange social, une étude qualitative auprès de vingt-trois consommateurs a permis de 1) comprendre les attentes et les difficultés d’une relation collaborative basée sur l’échange de temps ; 2) dresser une typologie des relations collaboratives d’échange de temps selon le degré d’implication des offreurs/receveurs dans la tâche et selon le degré d’ouverture à une relation personnelle. Les implications pour les organisations marchandes et non marchandes sont discutées.
Role of endoscopic transnasal surgery for skull base chondrosarcoma: a retrospective analysis of 19 cases at a single institution
Authors: Hasegawa Hirotaka , Shin Masahiro , Kondo Kenji , Hanakita Shunya , Mukasa Akitake , Kin Taichi , Saito Nobuhito 
Published: July 2017

OBJECTIVESkull base chondrosarcoma is one of the most intractable tumors because of its aggressive biological behavior and involvement of the internal carotid artery and cranial nerves (CNs). One of the most accepted treatment strategies for skull base chondrosarcoma has been surgical removal of the tumor in conjunction with proactive extensive radiation therapy (RT) to the original tumor bed. However, the optimal strategy has not been determined. The goal of this study was to evaluate the early results of endoscopic transnasal surgery (ETS).METHODSThe authors retrospectively analyzed 19 consecutive patients who underwent ETS at their institution since 2010. Adjuvant stereotactic radiosurgery (SRS) was performed only for the small residual tumors that were not resected to avoid critical neurological complications. Histological confirmation and evaluation of the MIB-1 index was performed in all cases. The Kaplan-Meier method was used to determine the actuarial rate of tumor-free survival.RESULTSThe median tumor volume and maximal diameter were 14.5 cm3 (range 1.4–88.4 cm3) and 3.8 cm (range 1.5–6.7 cm), respectively. Nine patients (47%) had intradural extension of the tumor. Gross-total resection was achieved in 15 (78.9%) of the 19 patients, without any disabling complications. In 4 patients, the surgery resulted in subtotal (n = 2, 11%) or partial (n = 2, 11%) resection because the tumors involved critical structures, including the basilar artery or the lower CNs. These 4 patients were additionally treated with SRS. The median follow-up duration was 47, 28, and 27 months after the diagnosis, ETS, and SRS, respectively. In 1 patient with an anterior skull base chondrosarcoma, the tumor relapsed in the optic canal 1 year later and was treated with a second ETS. Favorable tumor control was achieved in all other patients. The actuarial tumor control rate was 93% at 5 years. At the final follow-up, all patients were alive and able to perform independent activities of daily living without continuous neurological sequelae.CONCLUSIONSThese preliminary results suggest that ETS can achieve sufficient radical tumor removal, resulting in comparative resection rates with fewer neurological complications to those in previous reports. Although the follow-up periods of these cases were relatively short, elective SRS to the small tumor remnant may be rational, achieving successful tumor control in some cases, instead of using proactive extensive RT. Thus, the addition of RT should be discussed with each patient, after due consideration of histological grading and biological behavior. To determine the efficacy of this strategy, a larger case series with a longer follow-up period is essential. However, this strategy may be able to establish evidence in the management of skull base chondrosarcoma, providing less-invasive and effective options as an initial step of treatment.
Management of peripheral nerve sheath tumors: 17 years of experience at Toronto Western Hospital
Authors: Guha Daipayan , Davidson Benjamin , Nadi Mustafa , Alotaibi Naif M. , Fehlings Michael G. , Gentili Fred , Valiante Taufik A. , Tator Charles H. , Tymianski Michael , Guha Abhijit , Zadeh Gelareh 
Published: July 2017

OBJECTIVEA surgical series of 201 benign and malignant peripheral nerve sheath tumors (PNSTs) was assessed to characterize the anatomical and clinical presentation of tumors and identify predictors of neurological outcome, recurrence, and extent of resection.METHODSAll surgically treated PNSTs from the Division of Neurosurgery at Toronto Western Hospital from 1993 to 2010 were reviewed retrospectively. Data were collected on patient demographics, clinical presentation, surgical technique, extent of resection, postoperative neurological outcomes, and recurrence.RESULTSOne hundred seventy-five patients with 201 tumors had adequate follow-up for analysis. There were 182 benign and 19 malignant PNSTs. Of the benign lesions, 133 were schwannomas, 21 of which were associated with a diagnosis of schwannomatosis. There were 49 neurofibromas, and 26 were associated with neurofibromatosis Type 1 (NF1). Patients presenting with schwannomas were significantly older than those with neurofibromas. Schwannomas were more readily resected than neurofibromas, with the extent of resection of the former influenced by tumor location. Patients with benign PNSTs typically presented with a painful mass and less frequently with motor deficits. The likelihood of worsened postoperative motor function was decreased in patients with fully resected tumors or preoperative deficits. Recurrence of schwannomas and neurofibromas were seen more frequently in patients diagnosed with NF3 and NF1, respectively. Subtotal resection was associated with the increased recurrence of all benign lesions.CONCLUSIONSOutcomes following resection of benign PNSTs depend on tumor histopathology, tumor location, and genetic predisposition syndrome. Gross-total resection should be attempted for benign lesions where possible. The management of malignant PNSTs remains challenging, requiring a multimodal approach.
Specific Verbal Memory Measures May Distinguish Alzheimer’s Disease from Dementia with Lewy Bodies
Authors: Bussè Cinzia , Anselmi Pasquale , Pompanin Sara , Zorzi Giovanni , Fragiacomo Federica , Camporese Giulia , Di Bernardo Gian Antonio , Semenza Carlo , Caffarra Paolo , Cagnin Annachiara 
Published: July 2017

Background: Standard measures of commonly used memory tests may not be appropriate to distinguish different neurodegenerative diseases affecting memory. Objective: To study whether specific measures of verbal memory obtained with the Rey Auditory Verbal Learning test (RAVLT) could help distinguish dementia with Lewy bodies (DLB) from Alzheimer’s disease (AD). Methods: Twenty-nine DLB and 32 AD patients participated in the study and were followed longitudinally for 3 years until the diagnosis was confirmed according to standard clinical criteria. Twenty-eight healthy elderly subjects served as controls. The following verbal memory measures were evaluated: verbal learning (VL), verbal forgetting (VF), percentage of verbal forgetting (VF%), and serial position effects of the immediate recall performance. Results: DLB and AD groups have comparable performances at the RAVLT immediate and delayed recall tasks. However, VL was higher in DLB than AD while VF% was greater in AD. With a VF% cut-off ≥75%, AD and DLB patients were differently distributed, with 58% of AD versus 21% of DLB above this cut-off. The recency effect was significant higher in AD than DLB. Discussion: DLB patients had a better performance in VL than AD, but worse VF and recency effect. These specific measures of verbal memory could be used as cognitive markers in the differential diagnosis between these two conditions.
Reduced Cerebrospinal Fluid Concentration of Apolipoprotein A-I in Patients with Alzheimer’s Disease
Authors: Johansson Per , Almqvist Erik G. , Bjerke Maria , Wallin Anders , Johansson Jan-Ove , Andreasson Ulf , Blennow Kaj , Zetterberg Henrik , Svensson Johan 
Published: July 2017

Background: Apolipoprotein E (ApoE) has been extensively studied in Alzheimer’s disease (AD), but little is known of apolipoprotein A-I (ApoA-I) in cerebrospinal fluid (CSF). Objective: Plasma lipids as well as ApoA-I and ApoE in plasma and CSF were determined and related to Mini-Mental State Examination (MMSE) score, APOE genotype, and CSF AD biomarkers. Methods: Consecutive patients with AD ( n = 29), stable mild cognitive impairment ( n = 13), other dementias ( n = 14), and healthy controls ( n = 18) were included at a single center. Results: AD patients had higher plasma triglycerides and lower CSF ApoA-I concentration than controls (both p < 0.05). CSF ApoE concentration was reduced in other dementias ( p < 0.01). In AD as well as other dementias, the ratios between CSF and plasma concentrations of both ApoA-I and ApoE were lower than those in the controls. ApoA-I and ApoE in plasma and CSF were not influenced by APOE ɛ4 allele distribution. In the total study population ( n = 74), CSF ApoA-I correlated positively with MMSE score ( r = 0.26, p < 0.05) and negatively with CSF P-tau ( r = –0.25, p < 0.05). CSF ApoE correlated positively with CSF concentrations of T-tau and P-tau in the total study population and in AD patients. Conclusion: CSF ApoA-I was reduced in AD patients and associated with measures of cognitive function and AD disease status. The mechanisms underlying the decreased CSF:plasma ratios of ApoA-I and ApoE in AD and other dementias need to be explored in further studies.