bluuebunny/crossref_metadata_2025_split huggingface dataset:
Are Auditors Professionally Skeptical? Evidence from Auditors’ Going‐Concern Opinions and Management Earnings Forecasts
Authors: FENG MEI , LI CHAN 
Published: September 2014

ABSTRACTWe examine whether auditors exercise professional skepticism about management earnings forecasts when making going‐concern decisions. Using publicly issued management earnings forecasts as a proxy for earnings forecasts provided by managers to auditors, we find that management earnings forecasts are negatively associated with both auditors’ going‐concern opinions and subsequent bankruptcy. The weight auditors put on management forecasts in the going‐concern decision is not significantly different from the weight implied in the bankruptcy prediction model. Moreover, compared with the bankruptcy model, auditors assign a lower weight to management forecasts they perceive as being less credible, including those (1) issued by managers who issued optimistic forecasts in the previous two years, and (2) predicting high earnings increases or high earnings. Taken together, our evidence is consistent with auditors being professionally skeptical about management earnings forecasts when making going‐concern decisions.
Emergency weight estimation in Aboriginal and Torres Strait Islander children in the Northern Territory: Are the current methods accurate?
Authors: Allison Nicola , Norton Ian 
Published: September 2014

AbstractObjectiveDuring a paediatric emergency, it is often impractical to weigh a child. Many resuscitative measures require a child's weight; therefore, estimation is often used. Different methods are available to do this, usually based on a child's age or length. The accuracy of these methods has not been validated in Aboriginal and Torres Strait Islander children from remote communities. The objective of this study was to determine how well these paediatric emergency weight estimation methods predict weight for this group of children.MethodA retrospective descriptive study using the measured weights and heights of Aboriginal and Torres Strait Islander children from remote locations across the Northern Territory (NT) was used. The weight estimation methods chosen to evaluate were the APLS, ‘Best Guess’, Luscombe and Nelson's formulae, Argall's modification, the Broselow® and Sandell® tapes, and the World Health Organization standard reference growth charts. Adjusted R‐squared values for each method are reported, and agreement was measured in terms of mean percentage error (MPE).ResultsA total of 2102 children were included. The length‐based methods performed the best. The Broselow Tape had the highest adjusted R‐squared value at 0.8886 in all age groups. The APLS, Luscombe and Argall's methods were the worst performing methods. The Broselow® Tape was also the best performing in terms of accuracy and precision, with an MPE of −0.35% (95% CI −0.82–0.1).ConclusionOur data support the use of the Broselow® Tape as the recommended method when estimating weight in an emergency for remote Aboriginal and Torres Strait Islander children in the NT for the 0–5 year age group.
Simultaneous Purification of Limonin, Nomilin and Isoobacunoic Acid from Pomelo Fruit (Citrus grandis) Segment Membrane
Authors: Xiang Yu , Cao Jinping , Luo Fenglei , Wang Dengliang , Chen Wei , Li Xian , Sun Chongde , Chen Kunsong 
Published: September 2014

AbstractA method was established for purification of limonin, nomilin, and isoobacunoic acid simultaneously from segment membranes of pomelo (Citrus Grandis). This method includes 3 steps, removing most impurities by macroporous resin HZ‐816, isolating limonin by High Speed Counter Current Chromatography (HSCCC), and isolating nomilin and isoobacunoic acid by semi‐preparative HPLC. Naringin was partially purified as a by‐product of this process using Sephadex LH‐20. All limonoids purified through this method reached 95% purity. The purified limonin, nomilin and isoobacunoic acid were identified according to the retention time of the standard substances using HPLC and characteristic fragment ions of LC‐MS/MS.
Preparation of Margarines from Organogels of Sunflower Wax and Vegetable Oils
Authors: Hwang Hong‐Sik , Singh Mukti , Winkler‐Moser Jill K. , Bakota Erica L. , Liu Sean X. 
Published: September 2014

AbstractIt was previously reported that sunflower wax (SW) had high potential as an organogelator for soybean oil–based margarine and spread products. In this study, 12 other vegetable oils were evaluated in a margarine formulation to test feasibility of utilization of SW as an alternative to solid fats in margarine and spread products containing these oils. The minimum quantity of SW required to form a gel with these oils ranged from 0.3% to 1.0% (wt.). Organogels were prepared from the vegetable oils with 3%, 5% and 7% SW and were tested for firmness as well as melting behaviors using differential scanning calorimetry. These organogels were also incorporated into a margarine formulation. All of the vegetable oil organogels produced relatively firm margarines. The margarines prepared from organogels containing 3% (wt.) SW had greater firmness than commercial spreads, whereas margarines made from 7% SW were softer than commercial stick margarines. However, dropping points of the margarine samples were higher than those of commercial spread and margarine products. Margarine firmness was modestly inversely correlated with the amount of polar compounds in the oils and did not correlate with fatty acid compositions. This study demonstrates the feasibility of using a number of healthy vegetable oils rich in polyunsaturated fatty acids to make healthy margarine and spread products by utilizing SW as an organogelator.
Meta‐barcoded evaluation of the ISO standard 11063 DNA extraction procedure to characterize soil bacterial and fungal community diversity and composition
Authors: Terrat Sebastien , Plassart Pierre , Bourgeois Emilie , Ferreira Stéphanie , Dequiedt Samuel , Adele‐Dit‐De‐Renseville Nathalie , Lemanceau Philippe , Bispo Antonio , Chabbi Abad , Maron Pierre‐Alain , Ranjard Lionel 
Published: September 2014

SummaryThis study was designed to assess the influence of three soil DNA extraction procedures, namely the International Organization for Standardization (ISO‐11063, GnS‐GII and modified ISO procedure (ISOm), on the taxonomic diversity and composition of soil bacterial and fungal communities. The efficacy of each soil DNA extraction method was assessed on five soils, differing in their physico‐chemical characteristics and land use. A meta‐barcoded pyrosequencing approach targeting 16S and 18S rRNA genes was applied to characterize soil microbial communities. We first observed that the GnS‐GII introduced some heterogeneity in bacterial composition between replicates. Then, although no major difference was observed between extraction procedures for soil bacterial diversity, we saw that the number of fungal genera could be underestimated by the ISO‐11063. In particular, this procedure underestimated the detection in several soils of the genera Cryptococcus, Pseudallescheria, Hypocrea and Plectosphaerella, which are of ecological interest. Based on these results, we recommend using the ISOm method for studies focusing on both the bacterial and fungal communities. Indeed, the ISOm procedure provides a better evaluation of bacterial and fungal communities and is limited to the modification of the mechanical lysis step of the existing ISO‐11063 standard.
The State of Human Rights
Authors: Gearty Conor 
Published: September 2014

AbstractThe term ‘human rights’ succeeds by the breadth of its application: across law, politics and culture. It functions effectively in the fields of international, regional and domestic law, while also being an important player in the world of international relations. And while doing all this, it finds time too to stand for something above politics and law, the force of goodness in the world, the importance of each individual (no matter how weak) within every polity (no matter how strong). How has the idea of human rights achieved this level of influence? What are its main challenges today? What sort of future lies in store for such universal entitlements? This article offers a broad review of the origins of human rights, their current effectiveness and the likely directions open to the subject in the years ahead. Its themes are drawn from the range of disciplines that make human rights possible. Against the odds the author finds in the resilience of human rights reasons for hope for a better future, one in which the good work done by the term greatly exceeds the damage of which – as history and current practice well shows – it is also immensely capable.
Maxent is not a presence–absence method: a comment on Thibaud et al.
Authors: Guillera‐Arroita Gurutzeta , Lahoz‐Monfort José J. , Elith Jane 
Published: September 2014

Summary

Thibaud et al. (Methods in Ecology and Evolution 2014) present a framework for simulating species and evaluating the relative effects of factors affecting the predictions from species distribution models (SDMs). They demonstrate their approach by generating presence–absence data sets for different simulated species and analysing them using four modelling methods: three presence–absence methods and Maxent, which is a presence‐background modelling tool. One of their results is striking: that their use of Maxent performs well in estimating occupancy probabilities and even outperforms the other methods on small sample sizes. This result is of concern to us, because it suggests that Maxent directly offers a useful alternative for modelling presence–absence data, which may prompt widespread adoption of this use of Maxent. In this paper, we explore why this would be a mistake.

We draw on the theory underlying how the Maxent model operates and on simulations to discover: (i) why Maxent appears to fare as well as it does in their evaluation and (ii) why the best‐suited presence–absence method for data analysis (the generating model; a GLM) does not perform as well as we would expect.

We demonstrate that (i) the good performance observed for Maxent is largely a coincidence; the simulated species match well the arbitrary default parameter that Maxent applies to map its relative output into a 0–1 scale, but errors are much larger for other species we simulate; (ii) the performance of the GLM is poorer than expected because Thibaud et al. do not use model selection and fit a model that is too complex for the amount of data available.

Maxent is a presence‐background method and only provides estimates of relative suitability regardless of how the background sample is specified. When presence–absence data are available, one can transform Maxent's relative estimates into estimates of occupancy probability, and we provide methods to do so. However, this requires the user to post‐process Maxent's output. Proper PA methods such as GLMs can perform well under small sample sizes, provided care is taken during modelling to avoid overfitting. We demonstrate an effective method using regularisation with the R package glmnet.
PyRate: a new program to estimate speciation and extinction rates from incomplete fossil data
Authors: Silvestro Daniele , Salamin Nicolas , Schnitzler Jan 
Published: September 2014

Summary

Despite the advancement of phylogenetic methods to estimate speciation and extinction rates, their power can be limited under variable rates, in particular for clades with high extinction rates and small number of extant species. Fossil data can provide a powerful alternative source of information to investigate diversification processes.

Here, we present PyRate, a computer program to estimate speciation and extinction rates and their temporal dynamics from fossil occurrence data. The rates are inferred in a Bayesian framework and are comparable to those estimated from phylogenetic trees.

We describe how PyRate can be used to explore different models of diversification. In addition to the diversification rates, it provides estimates of the parameters of the preservation process (fossilization and sampling) and the times of speciation and extinction of each species in the data set. Moreover, we develop a new birth–death model to correlate the variation of speciation/extinction rates with changes of a continuous trait.

Finally, we demonstrate the use of Bayes factors for model selection and show how the posterior estimates of a PyRate analysis can be used to generate calibration densities for Bayesian molecular clock analysis. PyRate is an open‐source command‐line Python program available at http://sourceforge.net/projects/pyrate/.
Maximizing the value of systematic reviews in ecology when data or resources are limited
Authors: Doerr Erik D. , Dorrough Josh , Davies Micah J. , Doerr Veronica A. J. , McIntyre Sue 
Published: September 2014

AbstractSystematic reviews provide a rigorous, repeatable and quantitative method for assessing and synthesizing all available empirical evidence to evaluate a specific research, management, or policy question. They are particularly well suited for evaluating the effectiveness of environmental management actions, and thus for underpinning evidence‐based adaptive natural resource management. However, their current utility may be limited in countries like Australia, where both the amount of research relative to land area and of well‐monitored, active land management for environmental purposes are relatively low. Based on our experience conducting two of the first ecological systematic reviews in Australia, we have developed a number of recommendations for conducting systematic reviews in situations where resources and/or primary research data are limited. We discuss potential modification or augmentation of most aspects of the systematic review process including selection of a review team, question formulation, search strategy, data analysis, and the communication of results, as well as the inherent tradeoffs between systematic thoroughness and available resources that are involved in these changes. We hope that our recommendations will encourage more ecologists to undertake systematic reviews even if primary research and resources to conduct the review appear to be limited, as even a modified systematic review can provide more defensible evidence‐based guidelines for management of natural resources.
Long‐acting recombinant factor IX Fc fusion protein (rFIXFc) for perioperative management of subjects with haemophilia B in the phase 3 B‐LONG study
Authors: Powell Jerry S. , Apte Shashikant , Chambost Hervé , Hermans Cedric , Jackson Shannon , Josephson Neil C. , Mahlangu Johnny N. , Ozelo Margareth C. , Peerlinck Kathelijne , Pasi John , Perry David , Ragni Margaret V. , Wang Xuefeng , Jiang Haiyan , Li Shuanglian , Cristiano Lynda M. , Innes Alison , Nugent Karen , Brennan Aoife , Luk Alvin , Allen Geoffrey , Pierce Glenn F. , Robinson Brian 
Published: September 2014

SummaryIn the phase 3 B‐LONG (Recombinant Factor IX Fc Fusion Protein [rFIXFc] in Subjects With Haemophilia B) study, rFIXFc demonstrated a prolonged half‐life compared with recombinant factor IX (rFIX), and safety and efficacy for prophylaxis and treatment of bleeding in subjects with moderately‐severe to severe haemophilia B. In this B‐LONG sub‐analysis, rFIXFc was evaluated for efficacy in subjects requiring major surgery. Dosing was investigator‐determined. Assessments included dosing, consumption, bleeding, transfusions and haemostatic response. A population pharmacokinetics model of rFIXFc was used to predict FIX activity. Twelve subjects underwent 14 major surgeries (including 11 orthopaedic surgeries); most subjects (11/12) received rFIXFc prophylaxis before surgery (range, ~2 weeks–12 months). Investigators/surgeons rated haemostatic responses as excellent (n = 13) or good (n = 1). In most surgeries (85·7%), haemostasis from the pre‐surgical dose until the end of surgery was maintained with a single rFIXFc infusion. Blood loss was consistent with similar surgeries in subjects without haemophilia. The strong correlation (R2 = 0·9586, P < 0·001) between observed and population pharmacokinetic model‐predicted FIX activity suggests surgery did not impact rFIXFc pharmacokinetics. No unique safety concerns or inhibitors were observed. In conclusion, rFIXFc was safe and efficacious, with prolonged dosing intervals and low consumption, when used perioperatively in haemophilia B. Surgery did not appear to alter rFIXFc pharmacokinetics.
Aberrant expression of aldehyde dehydrogenase 1A (ALDH1A) subfamily genes in acute lymphoblastic leukaemia is a common feature of T‐lineage tumours
Authors: Longville Brooke A. C. , Anderson Denise , Welch Mathew D. , Kees Ursula R. , Greene Wayne K. 
Published: September 2014

SummaryThe class 1A aldehyde dehydrogenase (ALDH1A) subfamily of genes encode enzymes that function at the apex of the retinoic acid (RA) signalling pathway. We detected aberrant expression of ALDH1A genes, particularly ALDH1A2, in a majority (72%) of primary paediatric T cell acute lymphoblastic leukaemia (T‐ALL) specimens. ALDH1A expression was almost exclusive to T‐lineage, but not B‐lineage, ALL. To determine whether ALDH1A expression may have relevance to T‐ALL cell growth and survival, the effect of inhibiting ALDH1A function was measured on a panel of human ALL cell lines. This revealed that T‐ALL proliferation had a higher sensitivity to modulation of ALDH1A activity and RA signalling as compared to ALL cell lines of B‐lineage. Consistent with these findings, the genes most highly correlated with ALDH1A2 expression were involved in cell proliferation and apoptosis. Evidence that such genes may be targets of regulation via RA signalling initiated by ALDH1A activity was provided by the TNFRSF10B gene, encoding the apoptotic death receptor TNFRSF10B (also termed TRAIL‐R2), which negatively correlated with ALDH1A2 and showed elevated transcription following treatment of T‐ALL cell lines with the ALDH1A inhibitor citral (3,7‐dimethyl‐2,6‐octadienal). These data indicate that ALDH1A expression is a common event in T‐ALL and supports a role for these enzymes in the pathobiology of this disease.
Interaction effects in the theory of planned behaviour: Predicting fruit and vegetable consumption in three prospective cohorts
Authors: Kothe Emily J. , Mullan Barbara A. 
Published: September 2014

ObjectiveThe theory of planned behaviour (TPB) has been criticized for not including interactions between major constructs thought to underlie behaviour. This study investigated the application of the TPB to the prediction of fruit and vegetable consumption across three prospective cohorts. The primary aim of the study was to investigate whether interactions between major constructs in the theory would increase the ability of the model to predict intention to consume fruit and vegetables (i.e., attitude × perceived behavioural control [PBC], subjective norm × PBC, subjective norm × attitude) and self‐reported fruit and vegetable intake (i.e., PBC × intention).DesignSecondary data analysis from three cohorts: One predictive study (cohort 1) and two intervention studies (cohorts 2 and 3).MethodParticipants completed a TPB measure at baseline and a measure of fruit and vegetable intake at 1 week (cohort 1; n = 90) or 1 month (cohorts 2 and 3; n = 296).ResultsAttitude moderated the impact of PBC on intention. PBC moderated the impact of intention on behaviour at 1 week but not 1 month.ConclusionThe variance accounted for by the interactions was small. However, the presence of interactions between constructs within the TPB demonstrates a need to consider interactions between variables within the TPB in both theoretical and applied research using the model.
Statement of contribution

What is already known on this subject?

Previous studies have shown significant interactions between theory of planned behaviour (TPB) constructs.

Interactions with the TPB have not been studied in food choice behaviour.

What does this study add?

The study revealed significant interactions between TPB variables.

Attitude moderates the relationship between perceived behavioural control (PBC) and intention.

Intention moderates the relationship between PBC and behaviour at 1 week but not 1 month.
Which infants with eczema are at risk of food allergy? Results from a population‐based cohort
Authors: Martin P. E. , Eckert J. K. , Koplin J. J. , Lowe A. J. , Gurrin L. C. , Dharmage S. C. , Vuillermin P. , Tang M. L. K. , Ponsonby A.‐L. , Matheson M. , Hill D. J. , Allen K. J. ,   for the HealthNuts Study Investigators
Published: September 2014

SummaryBackgroundThe relationship between early onset eczema and food allergy among infants has never been examined in a population‐based sample using the gold standard for diagnosis, oral food challenge.ObjectiveWe characterised the risk of challenge‐proven food allergy among infants with eczema in the general population.MethodsOne‐year‐old infants (n = 4453 meeting criteria for this analysis) were assessed for history of eczema, received a nurse‐administered eczema examination and underwent skin prick testing to peanut, egg and sesame. Those with a detectable wheal to one of the test foods underwent an oral food challenge irrespective of wheal size. The risk of food allergy, stratified by eczema severity and age of onset, was estimated using multivariate logistic regression with population sampling weights.ResultsOne in five infants with eczema were allergic to peanut, egg white or sesame, compared to one in twenty‐five infants without eczema (OR 6.2, 95% CI 4.9, 7.9, P < 0.001). The prevalence of peanut allergy was low in the absence of eczema (0.7% 95% CI 0.4, 1.1). Infants with eczema were 11.0 times more likely to develop peanut allergy (95% CI 6.6, 18.6) and 5.8 times more likely to develop egg allergy (95% CI 4.6, 7.4) by 12 months than infants without eczema. 50.8% of infants (95% CI 42.8, 58.9) with early eczema onset (<3 months) who required doctor‐prescribed topical corticosteroid treatment developed challenge‐proven food allergy.Conclusion and Clinical RelevanceEczema, across the clinical severity spectrum in infancy, is a strong risk factor for IgE‐mediated food allergy. Infants with eczema were six times more likely to have egg allergy and 11 times more likely to have peanut allergy by 12 months than infants without eczema. Our data suggest that a heightened awareness of food allergy risk among healthcare practitioners treating infants with eczema, especially if early onset and severe, is warranted.