bluuebunny/crossref_metadata_2025_split huggingface dataset:
A metamorphosis of the traditional accountant
Authors: Van Akkeren Jeanette , Buckby Sherrena , MacKenzie Kim 
Published: August 2013

PurposeThe aim of the study is to identify the latest trends in accounting forensic work in Australia by examining how accounting firms that specialise in forensic services meet the needs of their clients, and to inform universities on the appropriate curricula to ensure the knowledge and skills of future graduates meet industry expectations.Design/methodology/approachThe methodological approach taken in this study was exploratory, and qualitative semi‐structured interviews were the primary data collection instrument used.FindingsFindings from 32 interviews with Australian practising forensic professionals suggest that these services are broad and complex. Opinions differ widely on the best way forward for this area of the accounting profession. Both work‐based and personal attributes required by practising forensic professionals together with the wide range of complex services offered in Australia are presented in a posited model, providing a unique contribution to international forensic accounting literature. Forensic services firms require strong work‐based skills such as oral and written communication skills, technology and analytical skills, in addition to an accounting qualification, as part of their under‐graduate or post‐graduate degrees.Practical implicationsPerceptions were also that graduates require strong interpersonal skills, enthusiasm, intelligence and the ability to work independently and although this has been reported in the literature previously, findings from this study suggest there is still a deficiency in forensic accounting graduates skill set, particularly in relation to oral and written communication. The lack of an Australian‐based forensic accounting certification was also raised.Originality/valueBoth work‐based skills and personal attributes are presented in a posited model of the Australian forensic accountant, providing a unique contribution to international forensic accounting literature.
Insights on strategic management practices in Nepal
Authors: Krishna Shrestha Binod , Ram Gnyawali Devi 
Published: August 2013

PurposeThe purpose of this paper is to examine how managers in Nepalese business organizations and non‐profit non‐government organizations understand and practice strategic management and to what extent such understanding and practices differ from those in western countries.Design/methodology/approachIn‐depth case studies of eight business organizations and non‐government organizations (NGOs) were prepared based on multiple data collection such as interviews and review of reports and the cases were analyzed to identify several themes for discussion of similarities and differences in the views and practices of strategic management.FindingsManagers in Nepal have developed some shared understanding of key aspects of strategic management and practice some important aspects of strategic management; much remains to be done in order for them to develop a clear strategic focus so that they could develop their abilities to compete with global players and to create competitive advantages.Research limitations/implicationsThis study suggested several avenues for future research for more systematic and data‐driven studies on the roles of international exposure on managers, international partners, national culture and other macro environmental conditions on strategic management practices in Nepal and South Asia.Practical implicationsThe research findings are useful for managers of business organizations and non‐government organizations to develop their strategies for superior performance in South Asian countries characterized by volatile business environment and resource constraints.Social implicationsNGOs which work for social development need to improve their strategic management practices with more rigorous and resilient strategic implementation in Nepal.Originality/valueThis research is unique in the context of Nepal and will be useful in similar contexts. The findings contribute to understanding the strategic management practices in a unique culture.
Economic growth and energy consumption nexus in Pakistan
Authors: Ahmed Waqas , Zaman Khalid , Taj Sadaf , Rustam Rabiah , Waseem Muhammad , Shabir Muhammad 
Published: August 2013

PurposeThis study aims to examine the relationship between electricity consumption per capita (ELEC) and real per capita income (Y), as the direction of causation of this relationship remains controversial in the existing literature. It also seeks to explore the relationship between energy consumption per capita (ENC) and real per capita income, over a 34‐year period (between 1975 and 2009).Design/methodology/approachThe study uses Johansen cointegration technique to determine the short‐ and long‐run relationship between the variables. The authors also utilize Granger causality test to determine the causal relationship between the selected variables.FindingsThe study provides evidence of bi‐directional causality between the electricity consumption per capita and real per capita income on one hand; and energy consumption per capita and real per capita income on the other hand as the direction of causality has significant policy implications.Research limitations/implicationsThis study does not include all dimensions of the energy growth, but is limited to the three variables which the authors consider to be critical to economic development, including energy consumption, electricity consumption and economic growth.Originality/valueThe study uses a sophisticated econometric technique with additional tests of forecasting framework to examine the effect of energy demand on economic growth over a period of the next ten years, i.e. 2010‐2019, in the context of Pakistan. The impulse response describes the reaction of the system as a function of independent variable that parameterizes the dynamic behavior of the system.
Finite element method based absolute pressure sensitivity optimized membrane type double cavity vacuum sealed piezoresistive sensor
Authors: Kumar Rathore Pradeep , Varshney Pratyush , Prasad Sunil , Panwar B.S. 
Published: August 2013

Purpose
– The purpose of this paper is to use finite element method for optimizing the membrane type double cavity vacuum sealed structure for the best achievable sensitivity in a piezoresistive absolute pressure sensor and its validation using a standard complementary metal oxide semiconductor (CMOS) process.

Design/methodology/approach
– A double cavity vacuum sealed piezoresistive absolute pressure sensor has been simulated and optimized for its performance and an analytical model describing the behaviour of the sensor has been described. The 1×1 mm sensor chip has two membrane type 100×30×1.7 μm diaphragms consisting of composite layers of plasma enhanced chemical vapour deposition (PECVD) of silicon nitride (Si3N4) and silicon dioxide (SiO2) each hanging over 21 μm deep rectangular cavity. Potassium hydroxide (KOH) based anisotropic etching of single crystal silicon using front side lateral etching technology is used for the fabrication of the sensor. The electrical readout circuitry uses 318 Ω boron diffused low pressure vapour chemical vapour deposition (LPCVD) of polysilicon resistors arranged in the Wheatstone half bridge configuration. The sensing structure is simulated and optimized using COMSOL Multiphysics.

Findings
– Front-side lateral etching technology has been successfully used for the fabrication of double cavity absolute pressure sensor. A good agreement with the fabricated device for the chosen location of the piezoresistors through simulation has been predicted. The measured pressure sensitivity of two tested pressure sensors is 12.63 and 12.46 mV/MPa, and simulated pressure sensitivity is found to be 12.9 mV/MPa for pressure range of 0 to 0.5 MPa. The location of the piezoresistor has also been optimized using the simulation tools for enhancing the sensor sensitivity to 62.14 mV/MPa. The pressure sensitivity is further enhanced to 92 mV/MPa by increasing the width of the diaphragm to 35 μm.

Originality/value
– The simulated and measured pressure sensitivities of the double cavity pressure sensor are in close agreement. Sevenfold enhancement in the pressure sensitivity of the optimized sensing structure has been observed. The proposed front-side lateral etching technology can be adopted for making membrane type diaphragms hanging over vacuum sealed micro-cavities for high sensitivity pressure sensing applications.
Study and analysis on a new optical detection design method for photoelectric detection target
Authors: Li Hanshan , Lei Zhiyong 
Published: August 2013

Purpose
– The purpose of this paper is to improve photoelectric detection target (PDT) optical detection performance and detection view, by analyzing its influence factors and putting forward a new method to design its optical detection system.

Design/methodology/approach
– Using rectangle linked photoelectric detector, with low noise and high response, to design optical detection system and gain faint projectile image information; bringing forward a deviating focusing technique to eliminate detection blind area of photoelectric detector; and designing adjustable slit diaphragm to weaken background light influence.

Findings
– The results of experimentation in shooting range show that the new PDT has improved detection sensitivity and performance.

Originality/value
– The paper presents a new design method in photoelectric detection target (PDT) optical detection system, which can provide a new method to design fire across measurement system and gain accurate projectile's coordinates data in the shooting range.
Integrated suburban neighbourhood adaptation due to climate change
Authors: Smith Ian , Williams Katie , Hopkins Diane , Joynt Jennifer , Payne Catherine , Gupta Rajat 
Published: August 2013

PurposeThis paper presents new research on the potential pathways for integrated adaptation that could make England's suburbs more resilient to future climate conditions. It focuses on the role of central government, local agencies and householders in making adaptations to the built and natural environment.Design/methodologyThis paper uses evidence from three facilitated workshops run with built environment and policy professionals associated with climate change adaptation in three cities in England: Oxford, Bristol and Stockport. The workshop contributions are presented in relation to the potential role that central government, local agencies and residents could play in adapting suburbs.FindingsCentral government, local agencies and householders form an interconnected network of agents responsible for adaptive action in suburbs. Professional and institutional stakeholders expect central government to take a lead and ensure planning policies and building regulations support effective adaptation. However, those local authorities and agencies that are expected to offer leadership locally do not have the resources to make adaptation happen on the ground. Overall, the stakeholders in this research believe that effective adaptation in suburbs may only happen once householders and government have experienced worsening climatic conditions. This could be a very costly stance in the long term.Originality/valueThis paper provides empirical evidence on how stakeholders engaged in suburban adaptation are making changes now, and on how they envisage change in the future. It reveals clearly the challenges involved in integrating mitigation and adaptation actions and highlight the complexities around implementation on the ground.
Langerhans cell histiocytosis: A retrospective analysis in a Korean tertiary hospital from 2003 to 2012
Authors: Kwon Soon Hyo , Choi Jae Woo , Kim Hyo Jin , Youn Sang Woong 
Published: August 2013

AbstractEpidemiological study of Langerhans cell histiocytosis (LCH) has been limited due to its rarity and multisystemic involvement. The aim of this study was to investigate the epidemiological features of LCH via the clinical data warehouse (CDW). Clinical data of 30 LCH patients from the all departments of a tertiary referral hospital between 2003 and 2012 were analyzed retrospectively by searching the CDW. The male‐to‐female ratio was 2.8:1. The age of onset ranged 7 days to 57 years with a median of 13 years. Of the patients, 36.7% presented initial symptoms before the age of 10 years. The involved organs at diagnosis were: bone (66.7%), skin (16.7%), lungs (13.3%) and lymph node (3.3%). For all of the 30 cases, there were 31 disease sites because of a single case of multisystemic disease involving both skin and bone. Of the 96.7% of patients with single‐system disease, 69.0% had bony involvement. This study elucidated the clinical features of LCH from all the departments of a tertiary hospital via the CDW, which suggests a potential role of the CDW as a new epidemiological approach for rare diseases.
2D common‐offset traveltime based diffraction enhancement and imaging
Authors: Asgedom Endrias G. , Gelius Leiv ‐J. , Tygel Martin 
Published: August 2013

ABSTRACTThe diffracted energy in a seismic recording contains key information about small‐scale inhomogeneities or discontinuities of the subsurface. Diffractions can therefore lead to high‐resolution imaging of subsurface structures associated with hydrocarbon traps. However, seismic diffracted signals are often much weaker than specular reflections and consequently require enhancement before they can be utilized. In this paper diffractions are enhanced relative to reflections based on two traveltime techniques, namely the modified common‐reflection‐surface approach, which uses the common‐reflection‐surface technique with some modification to tailor it for diffractions and the replacement‐media approach derived here for the purpose of a simplified parametrization of diffraction traveltimes. Both approaches are implemented in the common‐offset domain with the use of a finite‐offset central ray unlike the zero‐ or small‐offset diffraction enhancement techniques that use a zero‐offset central ray. The validity of the two moveout expressions is tested using velocity data taken from a smooth isotropic Marmousi model. A feasibility test was also carried out with respect to the new replacement‐media traveltime approximation addressing the various effects of signal‐to‐noise ratio, depth and lateral displacement of the diffractor location. Finally, diffraction enhancement and imaging was performed on 2D seismic data from the Jequitinhonha basin offshore Brazil. Diffractions were significantly enhanced and a high‐resolution image of the discontinuities of the subsurface was obtained.
Joint inversion of seismic traveltimes and magnetotelluric data with a directed structural constraint
Authors: Molodtsov Dmitry M. , Troyan Vladimir N. , Roslov Yuri V. , Zerilli Andrea 
Published: August 2013

ABSTRACTWe introduce a new structural constraint for joint inversion with an application to regional scale seismic traveltimes and magnetotelluric data. We call the constraint ‘directed’ as it takes into account a priori information on the sign of cross‐correlation between the gradients of reconstructed parameters. With special treatment of singularities, arising from vanishing gradients and linearization, this constraint demonstrates some properties of an edge‐preserving stabilizer – it provides blocky models with coincident discontinuities. We develop an algorithm for 2D pixel‐based joint inversion, including the proposed structural constraint as a penalty term of the objective function; additional stabilizing terms are total variation of seismic slowness and Levenberg–Marquardt damping. The resulting regularized Gauss–Newton scheme is numerically stable and demonstrates relatively fast convergence both in data misfits and in the structural similarity measure. This is shown by a numerical study of the algorithm on a simplified regional model of the Earth's crust. The considered model has a blocky structure with a positive correlation between P‐wave velocity and electrical resistivity; it represents a faulted basement overlain by sediments embedding an allochthonous salt dome. The developed joint inversion improves both velocity and resistivity reconstruction relative to separate inversions. In comparison with the cross‐gradients constraint the considered structural constraint firstly fixes the sign of correlation between the gradients of the parameters, thus reducing uncertainty in the model recovery and secondly due to its stabilizing properties it limits the amount of additional regularization, which results in sharper reconstructed models.
‘We had to do what we thought was right at the time’: retrospective discourse on the 2009 H1N1 pandemic in the UK
Authors: Davis Mark , Flowers Paul , Stephenson Niamh 
Published: August 2013

AbstractFor a few weeks in 2009 it was not certain whether the world faced a lethal influenza pandemic. As it turned out, the H1N1 pandemic was less severe than anticipated, though the infection did affect groups not usually susceptible to influenza. The deep uncertainties of this pandemic moment were associated with immense practical, scientific and political challenges for public health agencies around the world. We examine these challenges by drawing on the sociology of uncertainty to analyse the accounts given by UK public health practitioners who managed local responses to the pandemic. We discuss the retrospective and mitigating discourse; ‘we had to do what we thought was right at the time’, used by interviewees to explain their experience of articulating plans for a severe pandemic influenza with one that turned out to be mild. We explore the importance of influenza's history and imagined future for pandemic management and, relatedly, how pandemic response and control plans disrupted the normal ways in which public health exercises its authority. We conclude by suggesting that difficulties in the management of pandemic influenza lie in its particular articulation of precautions, that is, securing a safe future against that which cannot be predicted.
Pelvic organ prolapse after subtotal and total hysterectomy: a long‐term follow‐up of an open randomised controlled multicentre study
Authors: Persson P , Brynhildsen J , Kjølhede P ,   Hysterectomy Multicentre Study Group in South‐East Sweden
Published: August 2013

ObjectiveTo analyse the development of pelvic organ prolapse (POP) after subtotal (SH) and total hysterectomy (TH) in the long‐term, and to assess patient‐reported symptoms regarding pelvic floor dysfunction (PFD).DesignLong‐term follow‐up study of a randomised controlled multicentre study.SettingSeven hospitals and one private clinic in the south‐east of Sweden.PopulationOf the 184 women who were eligible from the original trial, 151 (82%) responded to a postal questionnaire and 128 (70%) were clinically examined.MethodsPostal questionnaire using the short‐form version of the Pelvic Floor Distress Inventory (PFDI‐20) and clinical examination using the POP‐Q system. Multivariate analyses were used.Main outcome measuresPOP‐Q measurements and symptoms of PFD.ResultsFollow‐up time was a median of 11.3 years. Less than 3% had stage‐3 prolapse. No significant difference was found in the presence of stage‐2 or higher stage prolapse between the two hysterectomy groups (39% in SH versus 37% in TH; OR 1.28, 95% CI 0.59–2.80). Nor was there any significant difference in the quality‐of‐life measurement between the SH and TH groups [summary score PFDI‐20: median 93 (range 60–201) versus 87 (range 60–186); Fisher's protected least significant difference post hoc test, P = 0.78 ). None of the symptoms of PFD revealed statistically significant differences between the hysterectomy groups.ConclusionsThis long‐term follow‐up study of PFD showed basically no significant differences in subjective or objective measurements of POP, or in specific pelvic floor quality‐of‐life aspects after SH and TH. However, because of the low statistical power the results are inconclusive. Larger trials, and probably also a longer follow‐up period, are necessary.
Genomics of Compositae crops: reference transcriptome assemblies and evidence of hybridization with wild relatives
Authors: Hodgins Kathryn A. , Lai Zhao , Oliveira Luiz O. , Still David W. , Scascitelli Moira , Barker Michael S. , Kane Nolan C. , Dempewolf Hannes , Kozik Alex , Kesseli Richard V. , Burke John M. , Michelmore Richard W. , Rieseberg Loren H. 
Published: August 2013

AbstractAlthough the Compositae harbours only two major food crops, sunflower and lettuce, many other species in this family are utilized by humans and have experienced various levels of domestication. Here, we have used next‐generation sequencing technology to develop 15 reference transcriptome assemblies for Compositae crops or their wild relatives. These data allow us to gain insight into the evolutionary and genomic consequences of plant domestication. Specifically, we performed Illumina sequencing of Cichorium endivia, Cichorium intybus, Echinacea angustifolia, Iva annua, Helianthus tuberosus, Dahlia hybrida, Leontodon taraxacoides and Glebionis segetum, as well 454 sequencing of Guizotia scabra, Stevia rebaudiana, Parthenium argentatum and Smallanthus sonchifolius. Illumina reads were assembled using Trinity, and 454 reads were assembled using MIRA and CAP3. We evaluated the coverage of the transcriptomes using BLASTX analysis of a set of ultra‐conserved orthologs (UCOs) and recovered most of these genes (88–98%). We found a correlation between contig length and read length for the 454 assemblies, and greater contig lengths for the 454 compared with the Illumina assemblies. This suggests that longer reads can aid in the assembly of more complete transcripts. Finally, we compared the divergence of orthologs at synonymous sites (Ks) between Compositae crops and their wild relatives and found greater divergence when the progenitors were self‐incompatible. We also found greater divergence between pairs of taxa that had some evidence of postzygotic isolation. For several more distantly related congeners, such as chicory and endive, we identified a signature of introgression in the distribution of Ks values.
‘Reduced malignancy as a mechanism for longevity in mice with adenylyl cyclase type 5 disruption’
Authors: De Lorenzo Mariana S. , Chen Wen , Baljinnyam Erdene , Carlini María J. , La Perle Krista , Bishop Sanford P. , Wagner Thomas E. , Rabson Arnold B. , Vatner Dorothy E. , Puricelli Lydia I. , Vatner Stephen F. 
Published: August 2013

SummaryDisruption of adenylyl cyclase type 5 (AC5) knockout (KO) is a novel model for longevity. Because malignancy is a major cause of death and reduced lifespan in mice, the goal of this investigation was to examine the role of AC5KO in protecting against cancer. There have been numerous discoveries in genetically engineered mice over the past several decades, but few have been translated to the bedside. One major reason is that it is difficult to alter a gene in patients, but rather a pharmacological approach is more appropriate. The current investigation employs a parallel construction to examine the extent to which inhibiting AC5, either in a genetic knockout (KO) or by a specific pharmacological inhibitor protects against cancer. This study is unique, not only because a combined genetic and pharmacological approach is rare, but also there are no prior studies on the extent to which AC5 affects cancer. We found that AC5KO delayed age‐related tumor incidence significantly, as well as protecting against mammary tumor development in AC5KO × MMTV‐HER‐2 neu mice, and B16F10 melanoma tumor growth, which can explain why AC5KO is a model of longevity. In addition, a Food and Drug Administration approved antiviral agent, adenine 9‐β‐D‐arabinofuranoside (Vidarabine or AraAde), which specifically inhibits AC5, reduces LP07 lung and B16F10 melanoma tumor growth in syngeneic mice. Thus, inhibition of AC5 is a previously unreported mechanism for prevention of cancers associated with aging and that can be targeted by an available pharmacologic inhibitor, with potential consequent extension of lifespan.