bluuebunny/crossref_metadata_2025_split huggingface dataset:
Busyness, Expertise, and Financial Reporting Quality of Audit Committee Chairs and Financial Experts
Authors: Tanyi Paul N. , Smith David B. 
Published: September 2014

SUMMARY
We investigate how the number of audit committee chair positions and other audit committee financial expertise positions held by the audit committee chairman and the audit committee financial experts affects their ability to oversee a company's financial reporting process. We argue that these two audit committee roles are vital to the functioning of the audit committee and that their over commitment affects audit committee oversight and the firm's financial reporting quality. We observe a significant negative association between financial reporting quality and the number of audit committee chair positions and other audit committee financial expertise positions held by the audit committee chairman. We also find a significant negative association between financial reporting quality and the number of audit committee chair positions and other audit committee financial expertise positions held by audit committee financial experts. Firms with busy audit committee chairs or busy financial experts have significantly higher levels of abnormal accruals, and are more likely to meet or beat earnings benchmarks, which is consistent with the busyness hypothesis. This adverse effect, nonetheless, does not extend to nonaudit committee chairs and nonaudit committee financial experts. We interpret these results to indicate that the busyness of the audit committee chair and financial expert weakens the monitoring and oversight role that audit committees play in the financial reporting process.
Privacy Auditing Standards
Authors: Toy Alan , Hay David C. 
Published: September 2014

SUMMARY
Privacy audits are an area of auditing practice that are becoming increasingly relevant to audit firms as well as to regulators such as privacy commissioners. Privacy audit reports can be a resource for consumers and groups representing them. However, there is limited consistency between the standards applied in privacy audits when compared across different auditors and across different jurisdictions. Inconsistency of standards reduces international comparability of privacy audits, thereby lowering their potential value to the entities subject to audit, and to users of the reports. We suggest a set of fundamental principles for privacy audits drawn from recent proposals for legislative and/or policy reform by leading official bodies in the U.S. and the European Union. We apply this framework to 30 privacy audit reports issued in five countries. The results show that few conform to the proposed fundamental principles. This inconsistency limits their value and effectiveness.
Determinants and Consequences of Transfer Pricing Autonomy: An Empirical Investigation
Authors: Chen Clara Xiaoling , Chen Shimin , Pan Fei , Wang Yue 
Published: September 2014

ABSTRACT
Top management of a multidivisional firm needs to strike a balance between providing transfer pricing autonomy to divisional managers and retaining some level of control to prevent dysfunctional behavior. Little empirical evidence exists on how top management makes this trade-off. Drawing on agency theory, we predict that transfer pricing autonomy is influenced by intermediate product standardization, foreign investment, tax rate difference, and the weight on firm-level performance measures in the divisional manager's performance evaluation. We also predict that the extent of mismatch between transfer pricing autonomy and organizational characteristics leads to lower perceived fairness and perceived transfer pricing effectiveness by divisional managers. Using data collected from a cross-sectional survey of 210 divisional managers, we find results consistent with our predictions.
Protective immunity of a modified-live cyprinid herpesvirus 3 vaccine in koi (Cyprinus carpio koi) 13 months after vaccination
Authors: O'Connor Matthew R. , Farver Thomas B. , Malm Kirsten V. , Yun Susan C. , Marty Gary D. , Salonius Kira , Dishon Arnon , Weber E. P. Scott 
Published: September 2014

Abstract
Objective—To evaluate the long-term protective immunity of a cyprinid herpesvirus 3 (CyHV3) vaccine in naïve koi (Cyprinus carpio koi).
Animals—72 koi.
Procedures—Vaccinated koi (n = 36) and unvaccinated control koi (36) were challenge exposed to a wild-type CyHV3 strain (KHVp8 F98-50) 13 months after vaccination.
Results—The CyHV3 vaccine provided substantial protective immunity against challenge exposure. The proportional mortality rate was less in vaccinated koi (13/36 [36%]) than in unvaccinated koi (36/36 [100%]). For koi that died during the experiment, mean survival time was significantly greater in vaccinated than in unvaccinated fish (17 vs 10 days).
Conclusions and Clinical Relevance—The CyHV3 vaccine provided substantial protective immunity against challenge exposure with CyHV3 13 months after vaccination. This provided evidence that koi can be vaccinated annually with the CyHV3 vaccine to significantly reduce mortality and morbidity rates associated with CyHV3 infection.
Expression of epidermal growth factor receptor and human epidermal growth factor receptor 2 in periocular squamous cell carcinomas of horses
Authors: Hendrix Diane V. H. , Newkirk Kim M. 
Published: September 2014

Abstract
Objective—To determine whether epidermal growth factor receptor (EGFR) and human epidermal growth factor receptor 2 (HER2) are expressed in periocular squamous cell carcinomas (SCCs) of horses.
Sample—Biopsy specimens of SCCs from 46 horses.
Procedures—Pathology records were searched retrospectively for biopsy specimens of periocular SCCs obtained from horses. Slides of the specimens were reviewed histologically to confirm the SCC diagnosis and stained for EGFR and HER2 by immunohistochemical methods. For both EGFR and HER2, the immunohistochemical staining intensity and percentage of stain-positive cells on the slides were determined.
Results—43 of 46 (93%) SCCs were immunoreactive for EGFR. The median score for EGFR staining intensity was 4 (range, 2 to 12), and the median number of mitotic figures was 8 mitotic figures/10 hpfs (range, 0 to 34 mitotic figures/10 hpfs). Mitotic index was not correlated with the percentage of EGFR stain–positive cells or staining intensity. Of the 43 EGFR-immunoreactive SCCs, 38 had stain present primarily in the cytoplasm and 5 had stain equally distributed between the cytoplasm and cell membranes. Thirty-five of 46 (76%) SCCs were immunoreactive for HER2. Mitotic index was not correlated with the percentage of HER2 stain–positive cells or staining intensity. Of the 35 HER2-immunoreactive SCCs, the stain was present primarily in the cytoplasm and 7 had stain equally distributed between the cytoplasm and cell membranes.
Conclusions and Clinical Relevance—Results indicated that most periocular SCCs of horses expressed EGFR and HER2, which suggested that equine periocular SCCs might respond to treatment with EGFR inhibitors.
In vitro effect of multiple hydrogen peroxide gas plasma sterilizations on the rate of closure of ameroid constrictors
Authors: Thompson Elizabeth M. , Towle Millard Heather A. , Moore George E. , Guptill Lynn 
Published: September 2014

Abstract
Objective—To evaluate the effect of multiple hydrogen peroxide gas plasma (HPGP) sterilizations on the rate of closure of ameroid constrictors.
Sample—Thirty-six 5.0-mm ameroid constrictors.
Procedures—Ameroid constrictors were randomly allocated to 6 groups. Each group underwent 1, 2, 3, 4, 5, or 6 HPGP sterilizations. Ameroid constrictors were then incubated for 35 days in canine plasma and digitally imaged at predetermined times during incubation. One individual, who was unaware of the group to which each ameroid constrictor was assigned, measured the lumen area of the constrictor on each digital image. Mean lumen area was compared among groups.
Results—No ameroid constrictors were completely closed after 35 days of incubation in canine plasma. Mean lumen area after incubation did not differ among constrictors that underwent 1, 2, and 3 sterilizations. Constrictors that underwent 4 sterilizations were closed significantly more than were those that underwent 1, 2, or 3 sterilizations. Mean lumen area after incubation did not differ significantly between constrictors that underwent 5 and 6 sterilizations, although the final lumen areas for those constrictors were significantly smaller than those for constrictors that underwent 1, 2, 3, and 4 sterilizations.
Conclusions and Clinical Relevance—Ameroid constrictors that underwent 5 and 6 HPGP sterilizations had a 9% to 12% decrease in lumen area, compared with that of constrictors that underwent ≤ 4 plasma sterilizations, and the use of such constrictors could increase the risk of portal hypertension and secondary acquired shunting or decrease the risk of persistent shunting.
Harmony of Senses – 3D Documentaries of Herzog and Wenders
Authors: Turnacker Katalin 
Published: September 2014

Abstract
The two still active great artists of the new German cinema, Werner Herzog and Wim Wenders, presented their 3D documentaries on the 2011 Berlinale. This coincidence, not to be neglected in itself, is more than a mere experimentation with the new technology. Indeed, it much rather reveals the complexity of perceptions coming into action during the film experience and their relationship with the onlooker. It highlights the process in which the viewer involuntarily, thoughtlessly relates to their own sensory experience. Following their feature films grounded on the visuality of the cinema experience indicative of the German New Wave, the two directors now created a documentary which draws on the synthesis of various senses and a viewer’s position focusing on perception and interpretation. This paper proposes to analyze how the harmony of senses happens on various levels, from the application of visible, audible, tangible subject motifs and modes of expression asking for various forms of perception, and all the way to the directorial perspective focusing on the viewer’s engagement.
Local Sensorium, Local Cinema: György Pálfi’s Sensuous Body Politics
Authors: Kalmár György 
Published: September 2014

Abstract
György Pálfi’s Hukkle (2002) and Taxidermia (2006) establish markedly unique cinematic styles and richly sensorial life-worlds, which function in both films as counter-discourses opposing official history, hegemonic ideologies, and conventional patterns of (cinematic) understanding. In the present study I analyse the ways Pálfi’s films communicate through non-symbolic meaning, bodily discourses, and a heavy reliance on the multisensory evocation of the local sensorium (Marks) and the local habitus (Bourdieu) so as to create significance on the margins of established, hegemonic systems of meaning, cinema, ideology and identity.
Puistu esimese rinde võrastiku alguse kõrguse hindamine lennukilidari mõõdistusandmete järgi / A simple model to estimate forest canopy base height from airborne lidar data
Authors: Arumäe Tauri , Lang Mait 
Published: September 2014

Abstract
Airborne laser scanner (ALS) measurements from two test sites in Estonia were used to estimate forest canopy-base height (HVL). The ALS data was collected by Estonian Land Board using Leica ALS50-II scanner. The HVL was estimated by using mode value and standard deviation of the ALS pulse reflection position height distribution. The pulse reflections which had height less than 0.5 m over the estimated digital terrain model were excluded from the analysis. In situ measurements of canopy base height (HVA) were carried out in 20 mesotrophic Norway spruce and silver birch forest stands in Järvselja and in 45, mostly Scots pine dominant, mesotrophic forest stands in Aegviidu. Determination coefficients of linear regression between HVL and HVA for both test sites were over 0.8 and the residual standard errors of the models were less than two meters. The influence of forest understory vegetation to the estimation of HVL was tested by excluding the near-to-ground vegetation reflections which had height less than 1.5 m. The test results revealed no significant impact of forest understory to the HVL models. The cross validation showed that the HVL models were independent of test sites and tree species composition. The Järvselja data based HVL model had 1.3 m negative bias if applied to Aegviidu forests and the Aegviidu data based HVL model had 1.4 m positive bias if applied to Järvselja forests. In the Aegviidu test site, difference of HVL models of coniferous and deciduous stands was tested and the difference was found not to be significant
Long Term Trend Analysis in the Capital Market – The Case of Serbia
Authors: Radukić Snežana , Radović Milica 
Published: September 2014

Abstract
The paper explores the possibility of making investment decisions in emerging markets by using the trend analysis method on a particular example of the capital market in Serbia. The authors, starting from the common features of technical analysis, have analysed the common share index value in the capital market in Serbia, in the Belgrade Stock Exchange - Belexline from 1 March 2006 to 31 March 2009, by the usage of two moving averages method - Moving Average Convergence Divergence (MACD): an intermediate term of 50 days and a long-term one of 100 days. The above mentioned moving averages identify the establishment of a trend, the cessation of the existing one, a change and an establishment of the new one.
The capital market in Serbia had two distinctive long-term trends within the above mentioned observed period of time. The method of two moving averages in combination with the MACD indicator analysis gave quite reliable signals of weakening and change of the long-term trend direction. Analysis of the long-term trend has not been considered for the period from 2009 to date because the market during this period was illiquid with little trading volume, while some stocks that are entered in the Belexline are not more subject of trade.
Challenges to the Implementation of a New Framework for Safeguarding Financial Stability
Authors: Vlahović Ana 
Published: September 2014

Abstract
There is probably no single economic concept that has attracted more attention and intrigued scientific and professional circles than financial stability. For over a decade now that have been efforts to establish the starting point in explaining this condition or characteristic of the financial system since some find that the key to defining financial stability lies in stability and others argue in favour of the opposite, instability. Unfortunately, no agreement has been reached on a universal definition that would be widely accepted at the international level. Consequently, this gave rise to open discussions on systemic risk, creating a framework for preserving financial stability, and the role of central banks in this process. This article analyses the results achieved in the development of a theoretical concept of financial stability and its practical implementation. A consensus has been reached on the necessity of removing rigid barriers between macro and prudential policies and on the necessity of their coordinated actions. The primary objectives of monetary and fiscal stability have been shifted towards preserving financial stability. The isolated macroprudential principle rightfully got the epithet of an archaic approach. Coordinated micro and macroprudential policies have definitely prevailed and become reality in many countries, including Montenegro. Created institutional frameworks for safeguarding financial stability at all levels - national, Pan-European and global - represent a challenge for further comparative studies.
A Fast and Simple Online Synchronous Context Free Grammar Extractor
Authors: Paul Baltescu , Phil Blunsom 
Published: September 2014

Abstract
Hierarchical phrase-based machine translation systems rely on the synchronous context free grammar formalism to learn and use translation rules containing gaps. The grammars learned by such systems become unmanageably large even for medium sized parallel corpora. The traditional approach of preprocessing the training data and loading all possible translation rules into memory does not scale well for hierarchical phrase-based systems. Online grammar extractors address this problem by constructing memory efficient data structures on top of the source sideof the parallel data (often based on suffix arrays), which are usedto efficiently match phrases in the corpus and to extract translation rules on the fly during decoding. This paper describes an open source implementation of an online synchronous context free grammar extractor. Our approach builds on the work of Lopez (2008a) and introduces a new technique for extending the lists of phrase matches for phrases containing gaps that reduces the extraction time by a factor of 4. Our extractor is available as part of the cdec toolkit1 (Dyer et al., 2010).
A method for generating large datasets of organ geometries for radiotherapy treatment planning studies
Authors: Hu Nan , Cerviño Laura , Segars Paul , Lewis John , Shan Jinlu , Jiang Steve , Zheng Xiaolin , Wang Ge 
Published: September 2014

Abstract
Background. With the rapidly increasing application of adaptive radiotherapy, large datasets of organ geometries based on the patient’s anatomy are desired to support clinical application or research work, such as image segmentation, re-planning, and organ deformation analysis. Sometimes only limited datasets are available in clinical practice. In this study, we propose a new method to generate large datasets of organ geometries to be utilized in adaptive radiotherapy.
Methods. Given a training dataset of organ shapes derived from daily cone-beam CT, we align them into a common coordinate frame and select one of the training surfaces as reference surface. A statistical shape model of organs was constructed, based on the establishment of point correspondence between surfaces and non-uniform rational B-spline (NURBS) representation. A principal component analysis is performed on the sampled surface points to capture the major variation modes of each organ.
Results. A set of principal components and their respective coefficients, which represent organ surface deformation, were obtained, and a statistical analysis of the coefficients was performed. New sets of statistically equivalent coefficients can be constructed and assigned to the principal components, resulting in a larger geometry dataset for the patient’s organs.
Conclusions. These generated organ geometries are realistic and statistically representative
Mullahingamise sesoonne dünaamika kuusikute aegreas / Seasonal dynamics of soil respiration in a chronosequence of the Norway spruce stands
Authors: Kukumägi Mai , Uri Veiko , Kull Olevi 
Published: September 2014

Abstract.
Soil respiration resulting from microbial and root respiration is a major component of the forest carbon cycle. The response of soil respiration to varying environmental factors (soil temperature and soil moisture) was studied in a Norway spruce chronosequence composed of four age classes (4, 27, 36, and 84 year old) on Gleyic Podzol. Soil respiration was measured monthly with closed dynamic chamber system, soil temperature and soil moisture were measured simultaneously. Mean soil respiration rate averaged over three years was 3.3 μmol CO2 m-2s-1, ranging from 0.6 to 5.4 μmol CO2 m-2s-1, with the maximum occurring in August and the minimum in December. Stand age had a significant effect on soil respiration: the highest respiration rate was found in 27-year-old stand. Over three years an exponential relationship between soil respiration and soil temperature accounted for 68-81% of the seasonal variation, Q10 (the factor by which the respiration rate differs for a temperature interval of 10 °C) for the individual stands ranged between 4.4 and 5.4. The influence of soil moisture content on soil respiration was weak and revealed in dry conditions only. The results of this study can be used to help understand and predict the effect of harvest on soil respiration and how the respiration might respond to changing climate conditions.
Feasibility study of quality plantation pulpwood breeding on fibre length, vessel element length and their ratio sought by within-tree variations in Eucalyptus trees
Authors: Ohshima Jyunichi , Yokota Shinso , Yoshizawa Nobuo , Ona Toshihiro 
Published: September 2014

Abstract
The relationship between fibre length and vessel element length was examined by their within-tree variations for breeding quality plantation pulpwood from the view points of pulp properties, that is, shorter vessel element and longer fibre are preferable. Because the genetic difference between trees may express the different ratio of fibre length to vessel element length. Within-tree variations in the trunk of fibre length and vessel element length were studied in Eucalyptus camaldulensis and E. globulus trees grown at the same site. Within-tree variations of both cell length properties in both species were generally high in the upper and outer parts of the trunk in both fibre and vessel. No large difference of tendency was observed between individuals and between species except in the axial variation between individuals of E. globulus for vessel element length by statistical analysis. The relationships between fibre length and vessel element length were significant in all trees although the rate of fibre length to vessel element length was significantly different both between individuals in each species and between species. From these, the breeding program is expected to select a tree possessing genetically longer fibre length (more elongation of cambial initial) indicating higher breaking length with shorter vessel element length (shorter cambial initial) indicating higher printability, regardless the difference in the within-tree variations
Spatial distribution of regeneration patches in old growth oriental beech forests in northern Iran
Authors: Karami Arash , Sefidi Kiomars , Feghhi Jahangir , Mohadjer Mohammad R. Marvie 
Published: September 2014

Abstract
Regeneration patches have key role in forest stand dynamic, new findings about the structural properties of patches can be useful in forest ecosystem management. We quantified the spatial and structural pattern of regeneration patches in old growth beech stands in a Gorazbon forest in the northern Iran. 461 patches were measured that covered 8.3% of total forest area. Patch size varied from 55 m2 to 2987 m2. The majority of the patches were small; 71.6% were less than the mean patch area of 1330 m2 and were belonged to sapling patches (N = 295), also 166 seedling patches were recorded. The results showed that the major distribution pattern of patches in different compartments was random and patchy. These results confirm this fact that human activity and natural disturbances should be providing a homogenous spatial distribution pattern of patches in the high spatial scale. However among different forest stand and compartments spatial pattern of patches change randomly, that can create the natural situation and near to nature structure in beech stands
Des modifications de la loi belge du 28 mai 2002 relative à l'euthanasie...
Authors: Jacquemin Dominique 
Published: September 2014

En Belgique comme en France il semble que la loi sur l’euthanasie ne soit plus satisfaisante. L’extension de la loi aux mineurs et aux personnes atteintes d’une affection cérébrale incurable à un stade avancé est sur le point de se faire. Il est nécessaire dans l’actuel contexte libéral d’examiner à nouveau plusieurs points : les types d’angoisse qui peuvent motiver une demande d’euthanasie, les notions de délai, de déclaration anticipée, d’inconscience irréversible, et les aspects financiers. Pour les mineurs, après avoir décrit le contenu de la proposition de loi, un recul critique s’avère indispensable, ne serait-ce que la capacité de discernement du mineur. Derrière ces nouvelles propositions de la loi se cachent de redoutables questions : quel statut pour la fragilité humaine ? Jusqu’où aller au nom de l’autonomie ? La médecine doit-t-elle répondre à tout ? Ou plutôt se comprendre comme médecine pascale ?