bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Alumni Effect and Professional Skepticism: An Experimental Investigation
Authors: Favere-Marchesi Michael , Emby Craig 
Published: September 2017

SYNOPSIS
Regulators consider lack of professional skepticism to be a major cause of audit deficiencies and are concerned that auditors are more willing to accommodate less conservative accounting policies in clients employing a former partner of their firm because of diminished skepticism. This study examines the impact of audit firm alumni serving as senior members of client's management on auditors' skeptical judgment. In a controlled experiment with three different conditions, audit managers assessed the potential impairment of goodwill. The results indicate that auditors are more likely to make a judgment that agrees with the client's position when the CFO is a former engagement partner from their firm, and are more confident in the CFO's position when the CFO is a former Big 4 partner, whether from their own firm or another firm, than when the CFO is not identified as having any affiliation with any audit firm. Together, these results suggest that there is an alumni effect and that the effect is also partially influenced by the differing levels of auditor's confidence in the CFO's position, as a consequence of the CFO's known or unknown affiliation with Big 4 firms.
Going Home: Examining Foreign Firm Deregistrations and Accounting Quality
Authors: Bakarich Kathleen M. 
Published: September 2017

ABSTRACT
Given the recent trend in foreign firms leaving the U.S., this paper analyzes 122 firms that voluntarily deregistered from the U.S. from 2004 through 2012. I find that a deregistration from the U.S. is associated with greater absolute abnormal accruals and less timely recognition of economic losses compared to both before the firm deregistered and to a matched control firm that still maintains a U.S. cross-listing. Upon further examination, I find the decrease in accounting quality is not significant for firms returning to home markets that require IFRS, but rather the significant decrease is attributable only to foreign firms returning to non-IFRS environments. Further tests show that the level of regulatory quality in the home market, relative to the U.S., is not a significant mitigating factor in the negative association between deregistration and accounting quality. These findings imply that, after controlling for country and regulatory effects, accounting standards play a significant role in explaining the relationship between deregistration from U.S. exchanges and financial reporting quality.
IDENTIFIKASI FAKTOR YANG MEMPENGARUHI SUKSES WIRAUSAHA
Authors: Saputro Edy Purwo , Achmad Nur , Handayani Sih 
Published: October 2017

Entrepreneurship is one of essential factors that contributing for economic development. The role of women entrepreneur is pivotal in this regard. This study examined factors that influencing the success of women’s entrepreneur. This study used 231 respondents that located in Solo. The data gathered are analyzed by structural equation model. The result indicated that micro, macro, performance and capability positively influenced to the success of entrepreneur.
Bertil Malmberg, Notas sobre la fonética del español en el Paraguay. En Vetenskapssocieteten I Lund, Aarsbok, 1947. Yearsbook of the New Society of Letters at Lund, Saartryck, separata Lund, C. W. K. Gleerup, 18 págs.
Authors: Morínigo Marcos A. 
Published: September 2017

Se reseñó: Notas sobre la fonética del español en el Paraguay.
De la nécessité du Tianxia
Authors: Tingyang Zhao 
Published: September 2017

Tianxia est une forme politique née dans l’antiquité chinoise, mais qui est adaptée à notre temps, alors que la mondialisation, notamment technologique, bat son plein, et que les formes politiques issues de la modernité marquent leurs limites. Elle comprend « tout ce qui est sous le ciel », sans rien rejeter hors d’elle, contrairement aux traditions issues du monothéisme, notamment occidental.
Small Nuclear Ribonucleoprotein Polypeptide A–Mediated Alternative Polyadenylation of STAT5B during Th1 Cell Differentiation
Authors: Qiu Feifei , Fu Yonggui , Lu Chan , Feng Yuchao , Wang Qiong , Huo Zhanfeng , Jia Xin , Chen Chengyong , Chen Shangwu , Xu Anlong 
Published: September 2017

Abstract
T cells are activated and differentiated into Th cells depending on the rapid and accurate changes in the cell transcriptome. In addition to changes in mRNA expression, the sequences of many transcripts are altered by alternative splicing and alternative polyadenylation (APA). We profiled the APA sites of human CD4+ T cell subsets with high-throughput sequencing and found that Th1 cells harbored more genes with shorter tandem 3′ untranslated regions (UTRs) than did naive T cells. We observed that STAT5B, a key regulator of Th1 differentiation, possessed three major APA sites and preferred shorter 3′ UTRs in Th1 cells. In addition, small nuclear ribonucleoprotein polypeptide A (SNRPA) was found to bind directly to STAT5B 3′ UTR and facilitate its APA switching. We also found that p65 activation triggered by TCR signaling could promote SNRPA transcription and 3′ UTR shortening of STAT5B. Thus we propose that the APA switching of STAT5B induced by TCR activation is mediated by SNRPA.
Role of atmospheric circulations in haze pollution in December 2016
Authors: Yin Zhicong , Wang Huijun 
Published: September 2017

Abstract. In the east of China, recent haze pollution has been severe and damaging. In addition to anthropogenic emissions, atmospheric circulations and local meteorological conditions were conducive factors. The number of December haze days over North China and the Huanghuai area has increased sharply since 2010 and was greatest in 2016. During 2016, the most aggressive control measures for anthropogenic emissions were implemented from 16 to 21 December, but the most severe haze pollution still occurred, covering approximately 25 % of the land area of China and lasting for 6 days. The atmospheric circulations must play critical roles in the sub-seasonal haze events. Actually, the positive phase of the East Atlantic–West Russia pattern in the middle troposphere strengthened the anomalous anti-cyclone over the NH area that confined vertical motion below. The associated southerly anomalies made the cold air and surface wind speed weaker, but enhanced the humid flow. Thus, the horizontal and vertical dispersion of atmospheric particulates was suppressed and the pollutants gathered within a narrow space. In December 2016, these key indices were strongly beneficial for haze occurrence and combined to result in the severest haze pollution. The influences of the preceding autumn sea surface temperature near the Gulf of Alaska and the subtropical eastern Pacific, October–November snow cover in western Siberia, and associated physical processes on haze pollution are also discussed.
Examining bias in pollen-based quantitative climate reconstructions induced by human impact on vegetation in China
Authors: Ding Wei , Xu Qinghai , Tarasov Pavel E. 
Published: September 2017

Abstract. Human impact is a well-known confounder in pollen-based quantitative climate reconstructions as most terrestrial ecosystems have been artificially affected to varying degrees. In this paper, we use a human-induced pollen dataset (H-set) and a corresponding natural pollen dataset (N-set) to establish pollen–climate calibration sets for temperate eastern China (TEC). The two calibration sets, taking a weighted averaging partial least squares (WA-PLS) approach, are used to reconstruct past climate variables from a fossil record, which is located at the margin of the East Asian summer monsoon in north-central China and covers the late glacial Holocene from 14.7 ka BP (thousands of years before AD 1950). Ordination results suggest that mean annual precipitation (Pann) is the main explanatory variable of both pollen composition and percentage distributions in both datasets. The Pann reconstructions, based on the two calibration sets, demonstrate consistently similar patterns and general trends, suggesting a relatively strong climate impact on the regional vegetation and pollen spectra. However, our results also indicate that the human impact may obscure climate signals derived from fossil pollen assemblages. In a test with modern climate and pollen data, the Pann influence on pollen distribution decreases in the H-set, while the human influence index (HII) rises. Moreover, the relatively strong human impact reduces woody pollen taxa abundances, particularly in the subhumid forested areas. Consequently, this shifts their model-inferred Pann optima to the arid end of the gradient compared to Pann tolerances in the natural dataset and further produces distinct deviations when the total tree pollen percentages are high (i.e. about 40 % for the Gonghai area) in the fossil sequence. In summary, the calibration set with human impact used in our experiment can produce a reliable general pattern of past climate, but the human impact on vegetation affects the pollen–climate relationship and biases the pollen-based climate reconstruction. The extent of human-induced bias may be rather small for the entire late glacial and early Holocene interval when we use a reference set called natural. Nevertheless, this potential bias should be kept in mind when conducting quantitative reconstructions, especially for the recent 2 or 3 millennia.
ATUAÇÃO DO ENFERMEIRO NO REFERENCIAMENTO E CONTRARREFERENCIAMENTO DE PESSOAS COM AMPUTAÇÃO
Authors: Ferreira Micheli Leal , Vargas Mara Ambrosina de Oliveira , Marques Ana Maria Fernandes Borges , Huhn Andréa , De Andrade Selma Regina , Vargas Caroline Porcelis 
Published: September 2017

O objetivo foi identificar referenciamentos e contrarreferenciamentos realizados pelos enfermeiros da Rede de Atenção à Saúde, descrevendo sua atuação na assistência à pessoa com amputação. Estudo qualitativo, com coleta de dados realizada por entrevista semiestruturada com 21 enfermeiros dos três níveis de atenção à saúde de Florianópolis. A coleta ocorreu nos meses de abril e maio de 2015. Os dados foram organizados com auxílio do software ATLAS.ti 7.5.6. e analisados com base na técnica da Análise Temática. Emergiram duas categorias: Portas de entrada da pessoa com amputação; O enfermeiro na assistência e as implicações de sua atuação no referenciamento e contrarreferenciamento. Identificou-se como portas de entrada mais procuradas Unidades Básicas de Saúde, serviço de Emergência e o Centro Catarinense de Reabilitação. O foco inicial dosenfermeiros é oferecer melhor assistência à pessoa com amputação realizando referência e contrarreferência quando necessário.
The Genus Tetradenia (Lamiaceae): A Review of Its Ethnomedicinal, Botanical, Chemical and Pharmacological Activities
Authors: Njau Efrem-Fred A. , Ndakidemi Patrick A. 
Published: September 2017

Genus Tetradenia is belonging to plant family Lamiaceae. The genus is fairly large and comprises of twenty species. Different extracts of these Tetradenia species have been widely used in traditional medicine all through sub-Sahara Africa, part of Brazil and Asia. Many workers have reported that Tetradenia extracts possess various biological activities against antiviral, antifungal and antibacterial. For decades, some members of the Genus Tetradenia have been the subject of research to isolate and identify the active compounds present in extracts from its leaves. Several studies have been conducted to evaluate the biological activities of T. riparia as larvicide, insecticide, antimalarial and repellent effects on Anopheles gambiae. Leaf extracts (80% ethanol), tested for antimicrobial and antiviral activity, and was found to hamper the growth of Staphylococcus aureus, Candida albicans, Mycobacterium smegmatis, and Bacillus subtilis. This review intends to give the major highlights of the genus Tetradenia which will stimulate researchers into carrying out further investigations on the various species of the plant that may contribute into pharmacology industry.
Over openbare veiligheid in het migratierecht; het prijskaartje voor onze vrijheid?
Authors: Oosterom-Staples H. 
Published: September 2017

Over openbare veiligheid in het migratierecht; het prijskaartje voor onze vrijheid?
Inzet van het geschil in de zaak Sahar Fahimian is de afwijzing van haar visumaanvraag om aan de Technische Universität Darmstadt promotieonderzoek te kunnen verrichten. Volgens de Duitse autoriteiten vormt haar aanwezigheid in Duitsland een potentiële dreiging van de openbare veiligheid in de zin van artikel 6 lid 1 sub d gelezen in samenhang met considerans 14 van de Studentenrichtlijn. Het Hof van Justitie preciseert de beoordelingsmarge die lidstaten genieten in hun afweging of in het individuele geval de nationale veiligheid in het geding is dat van hen vraagt om een prognose te maken van het dreigende gevaar op basis van het voorzienbare gedrag en de situatie in het land van herkomst van de betrokkene.HvJ (Grote kamer) 4 april 2017, zaak C-544/15, Sahar Fahimian/Bundesrepublik Deutschland, in tegenwoordigheid van: Stadt Darmstadt, ECLI:EU:C:2017:255
Staatssteun en economische activiteiten van de kerk
Authors: Fierstra M.A. 
Published: September 2017

Staatssteun en economische activiteiten van de kerk
In een arrest gewezen naar aanleiding van een Spaanse vrijstelling van de Katholieke Kerk van belastingen heeft de Grote kamer van het Hof van Justitie een interessant oordeel gegeven over de toepasselijkheid van het recht van de Unie op activiteiten van kerken. Het arrest bevat fundamentele overwegingen over de kwalificatie van een entiteit als onderneming en gaat in op de vraag wanneer activiteiten economische activiteiten zijn. Voorts komt het onderscheid tussen bestaande en nieuwe steunmaatregelen aan de orde. Bijkomend gaat het Hof van Justitie in op de betekenis voor de nationale rechter van het beginsel van loyale samenwerking.HvJ (Grote kamer) 27 juni 2017, zaak C-74/16, Congregación de Escuelas Pías Provincia Betania/Ayuntamiento de Getafe, ECLI:EU:C:2017:496
Bioconversion of 16-dehydropregnenolone Acetate to Exclusively 4-androstene-3,17-dione by Delftia acidovorans MTCC 3363
Authors: AWADHIYA PUSHPENDRA , BANERJEE TUSHAR , PATIL SHRIDHAR 
Published: September 2017

Abstract

Delftia acidovorans MTCC 3363 was found to convert 16-dehydropregnenolone acetate (16-DPA) exclusively to 4-androstene-3, 17-dione (AD). Addition of 9α-hydroxylase inhibitors was not required for preventing the accumulation of byproducts. The effect of pH, temperature, substrate concentration, surfactants and carrier solvents on this bioconversion has been studied. 16-DPA was maximally converted in buffered medium at pH 7.0, at temperature 30°C and 0.5 mg ml–1 substrate concentration. Detergent addition and temperature above 35°C had deleterious effect on bioconversion. Dioxan was found to be the best carrier solvent for biotransformation of 16-DPA to AD.
Application of Fin System on Adsorption of Methylene Blue Dye using Adsorbent Coating Layer: Mathematical Formulae
Authors: Abd Hamid Shazlina , Ismail Suzylawati 
Published: September 2017

Treatment of dye solution using fin system is one of the new adsorption application techniques that can replace expensive conventional adsorption treatment units that mostly used in industries. The fins will work as the media of adsorbent coating and immerse in a tank containing dye wastewater. The purpose of present study is to develop simple mathematical equations for the fin's system by using adsorbent coating layer (ACL) as an adsorbent. By installing coated fins inside the tank, the concentration of dye can be easily reduced up to 90 %. The equilibrium adsorption data was best met by the Langmuir isotherm, indicating the adsorption is homogeneous surface and in monolayer state. The mathematical formula developed from the isotherm model of adsorption was revealed to be used in large scale application for the removal of methylene blue dye from industrial wastewater since the percent error between calculated and experimental values were less than 15%.
A new species of freshwater Chaetonotidae (Gastrotricha, Chaetonotida) from Obodska Cave (Montenegro) based on morphological and molecular characters
Authors: Kolicka Małgorzata , Gadawski Piotr , Dabert Miroslawa 
Published: September 2017

Gastrotricha is a cosmopolitan phylum of aquatic and semi-aquatic invertebrates that comprises about 820 described species. Current knowledge regarding freshwater gastrotrichs inhabiting caves is extremely poor and there are no extant data regarding Gastrotricha from Montenegro. We describe a new species from Obodska Cave, which is also the first record of a gastrotrich from this region. Due to its unusual habitat and morphological characteristics, this species may be important when considering the evolution and dispersion routes of Chaetonotidae Gosse, 1864 (sensu Leasi & Todaro 2008). We provide morphometric, molecular and phylogenetic data for the new species, together with photomicrographs and drawings.
TRILHAS DA IMAGINAÇÃO: COMPREENDENDO A CONSTRUÇÃO HISTÓRICA E SOCIAL DO “EXOTISMO AMAZÔNICO” POR UMA LEITURA ECOSSISTÊMICA COMUNICACIONAL
Authors: Lopes Rafael De Figueiredo , Nogueira Wilson De Souza 
Published: September 2017

O artigo propõe uma reflexão sobre o contexto exótico e espetacular atribuído à Amazônia, numa perspectiva metodológica ecossistêmica comunicacional, ou seja, analisando o fenômeno na articulação entre fatores históricos, humanos, socioculturais, ambientais e tecnológicos. Desse modo, expõe um mosaico de multiplicidades, procurando resgatar aspectos que contribuíram para a cristalização do imaginário sobre a região, enfocando características relativas à formação do ambiente natural, à presença humana e suas diferentes etnias e às transformações socioculturais ocorridas ao longo do processo histórico. Percebe-se, que a força de ideologias hegemônicas construíram ideias e valores que ainda se propagam no senso comum, principalmente, pelos meios de comunicação. Assim, as concepções sobre a Amazônia costumam reproduzir símbolos e valores do imaginário colonizado, reforçando estereótipos, clichês culturais e limitando a compreensão das singularidades de uma região heterogênea.
L’Ontario français et les grands congrès patriotiques canadiens-français (1883-1952)
Authors: Gervais Gaétan 
Published: September 2017

Gaétan Gervais sonde les plus éloquentes traces de l’identité canadienne-française qu’il trouve intactes dans les mémoires des grands congrès patriotiques canadiens-français. Avec raison, il note que ces déploiements, qui se sont tenus entre 1883 et 1952, fournissent, sur l’Amérique française – dans ses expressions canadienne, franco-américaine et acadienne –, une richesse documentaire unique. Tout en commentant la participation franco-ontarienne à ces assises nationales, à caractère patriotique, religieux et linguistique, l’auteur relève une même unité de pensée, manifestée par une même symbolique, soutenue par la même armature institutionnelle, diffusant la même idéologie clérico-nationaliste et le même projet de société, parce que fondée sur le même sentiment profond d’appartenance au Canada français.
Transferts linguistiques et anglicisation des francophones. Les enjeux de l’exogamie au Canada
Authors: Bernard Roger 
Published: September 2017

Roger Bernard approfondit ses recherches sur « les enjeux de l’exogamie » et la vulnérabilité des groupes minoritaires. À partir d’une compilation plus détaillée des données du recensement de 1991, il analyse les conséquences de ce phénomène sur les transferts linguistiques en englobant, dans son propos, les foyers mixtes francophones et les foyers mixtes anglophones. Cette nouvelle étude, qui prend en compte les groupes d’âges des épouses de langue maternelle française, lui permet de réviser et de nuancer les résultats obtenus dans son article précédent, et de faire les liens qui s’imposent entre exogamie et anglicisation : « plus le milieu est minoritaire, observe-t-il, plus les taux d’exogamie sont élevés, et plus les taux d’anglicisation des parents et des enfants sont élevés »; ce qui l’amène à l’évidence que l’exogamie est une cause majeure de l’anglicisation des minorités françaises au Canada.
Fréquentation scolaire, alphabétisation et société au Québec et en Ontario jusqu’en 1911 : les francophones et les autres
Authors: Ouellet Fernand 
Published: September 2017

Tout en faisant une judicieuse critique des recensements de même que des interprétations de ses prédécesseurs, qu’il rectifie ou enrichit à l’occasion, Fernand Ouellet aborde un autre aspect de son projet de recherche en socio-économie des francophones du Canada : les rapports entre la fréquentation scolaire, l’alphabétisation et la société au Québec et en Ontario avant les années 1911. Ainsi, il observe, dès le début du xviie siècle, « la marche silencieuse vers la campagne et l’analphabétisme » qui se perpétuera, sous la mainmise du clergé, jusqu’aux législations de 1840, corrigeant sur ce point ceux qui continuent de répéter « que la dégradation de l’alphabétisme avait ses origines dans la conquête anglaise de 1760 ». C’est que les facteurs socio-économiques ont eu sur l’alphabétisation plus d’importance que les facteurs politiques. Son texte démontre qu’un système d’éducation, laissé aux mains d’une élite, ne fait que marginaliser ceux qui en sont exclus, en l’occurrence les femmes, les classes populaires et les habitants des campagnes. L’intervention de l’État tend à réduire ces inégalités sans pour autant les abolir.
Aux origines de l’identité franco-ontarienne
Authors: Gervais Gaétan 
Published: September 2017

L’historien Gaétan Gervais, professeur à l’Université Laurentienne, analyse le problème de l’identité franco-ontarienne d’un point de vue contemporain. Il voit dans l’éclatement du Canada français, provoqué par la Révolution tranquille, la source du malaise identitaire des élites ontaroises actuelles. Exclus par un Québec qui récupère comme québécois tout l’héritage naguère canadien-français, avec l’encouragement d’organismes nationaux – l’auteur montre du doigt la Société Radio-Canada, dite « la SRC », et le Secrétariat d’État (Patrimoine canadien) – qui opposent les Québécois aux « francophones » canadiens, les Franco-Ontariens s’ontarianisent : le déplacement de leurs centres d’activités vers Sudbury et Toronto est en cela significatif.
« Le Lynx et le renard ». Un relais déroutant dans la transmission du conte populaire français en Ontario
Authors: Pichette Jean-Pierre 
Published: September 2017

Son enquête sur « Le Lynx et le renard » amène Jean-Pierre Pichette, ethnologue de l’Université de Sudbury, à la démonstration de l’origine française d’un petit conte animalier recueilli chez les Sauteux du nord de l’Ontario, en dépit de son inculturation amérindienne. Par un curieux retour des choses, l’étudiant parti à la recherche de la culture de l’autre se retrouve plongé dans la sienne propre que le gros bon sens, nourri de préjugés – le mythe du « bon sauvage », dans sa version écologique contemporaine, joint au complexe du minoritaire –, l’empêche cependant de reconnaître. La privation de contact avec la tradition orale franco-canadienne rendrait ainsi, devant une simple présomption, l’identification impossible et, partant, l’abdication naturelle.