bluuebunny/crossref_metadata_2025_split huggingface dataset:
SI-Hex: a new catalogue of instrumental seismicity for metropolitan France
Authors: Cara Michel , Cansi Yves , Schlupp Antoine , Arroucau Pierre , Béthoux Nicole , Beucler Eric , Bruno Stéphane , Calvet Marie , Chevrot Sébastien , Deboissy Alexandra , Delouis Bertrand , Denieul Marylin , Deschamps Anne , Doubre Cécile , Fréchet Julien , Godey Stéphanie , Golle Olivia , Grunberg Marc , Guilbert Jocelyn , Haugmard Méric , Jenatton Liliane , Lambotte Sophie , Leobal Delphine , Maron Christophe , Mendel Véronique , Merrer Sophie , Macquet Marie , Mignan Arnaud , Mocquet Antoine , Nicolas Marc , Perrot Julie , Potin Bertrand , Sanchez Olivier , Santoire Jean-Paul , Sèbe Olivier , Sylvander Matthieu , Thouvenot François , Van Der Woerd Jérôme , Van Der Woerd Katia 
Published: January 2015

AbstractThe aim of the SI-Hex project (acronym for « Sismicité Instrumentale de l’Hexagone ») is to provide a catalogue of seismicity for metropolitan France and the French marine economic zone for the period 1962–2009 by taking into account the contributions of the various seismological networks and observatories from France and its neighbouring countries. The project has been launched jointly by the Bureau Central Sismologique Français (CNRS-University/BCSF) and the Laboratoire de Détection et de Géophysique (CEA-DAM/LDG). One of the main motivations of the project is to provide the end user with the best possible information on location and magnitude of each earthquake. So far, due to the various procedures in use in the observatories, the different locations and magnitudes of earthquakes located in the SI-Hex zone were presenting large discrepancies. In the 2014 version of the catalogue, 1D localizations of hypocentres performed with a unique computational scheme and covering the whole 1962–2009 period constitute the backbone of the catalogue (SI-Hex solutions). When available, they are replaced by more precise localizations made at LDG or, for recent times, by the regional observatories within: 1) the French Alps, 2) the southernmost Alps and the Mediterranean domain including Corsica, 3) the Pyrenees, and 4) the Armorican massif. Moment magnitudes Mw are systematically reported in the SI-Hex catalogue. They are computed from coda-wave analysis of the LDG records for most Mw&gt;3.4 events, and are converted from local magnitudes ML for smaller magnitude events. Finally, special attention is paid to the question of discrimination between natural and artificial seismic events in order to produce a catalogue for direct use in seismic hazard analysis and seismotectonic investigations. The SI-Hex catalogue is accessible on the web site www.franceseisme.fr and contains 38,027 earthquake hypocentres, together with their seismic moment magnitudes Mw.
Taxonomy and paleoecology of Albian Madiela Formation gastropods, Gabonese coastal basin: N’Toum quarry section
Authors: Musavu Moussavou Benjamin , Mabicka Obame Rolf 
Published: January 2015

AbstractThe taxonomy and paleoecology of the Albian gastropods from the N’Toum quarry geological section (N’Toum locality) are here discussed. Three genera including four species are identified: Ampullina sp., Tylostoma pallaryi (Peron & Fourtau), Lithomphalus sp. A and Lithomphalus sp. B. Three morphotypes are identified as Aporrhaidae gen. et sp. indet., Gast. gen. et sp. indet. 1 and Gast. gen. et sp. indet. 2. The genus Lithomphalus as the rest of gastropods assemblage are reported for the first time in the Gabonese coastal basin. The gastropod fauna from the N’Toum quarry section is marine. Its composition suggests soft to firm substrate. The depositional environment is considered as within the shallow photic zone with probably high amounts of organic debris in the substrate.
Accounting Errors in Nonprofit Organizations
Authors: Burks Jeffrey J. 
Published: January 2015

SYNOPSIS
This study examines the accounting errors committed by public charities as revealed by searching for disclosures of their corrections in auditor reports, financial statements, and footnotes. A sample of 5,511 audited financial statements, predominantly from the years 2006 to 2010, was obtained from GuideStar, a data provider for nonprofits. Public charities report errors at a rate that is 60 percent higher than that of publicly traded corporations, and almost twice as high as that of similar-sized corporations. The errors are commonly errors of omission (i.e., failing to recognize items). The error rate has a strong positive association with internal control deficiencies and a strong negative association with Big 4 and second-tier auditors. Regressions are unable to detect a significant association between the error rate and organization size, type, or portion of the budget devoted to administrative activities. The error corrections often have low visibility in the financial reports issued by public charities; although they are reported in the footnotes of the audited financial statements, they often are not mentioned in auditor reports and in IRS Form 990s. The study improves our understanding of the accounting challenges faced by nonprofits, and may enhance nonprofit financial reporting by helping nonprofit managers and auditors understand the common circumstances and types of errors, and thus what activities to monitor more closely. The study also contributes to the academic literature by comparing the errors of nonprofits to those of corporations, by examining the outcomes of audits conducted by large as well as small auditors, and by advancing our understanding of discrepancies between audited and unaudited financial reports.
Data Availability: Data are available from sources identified in the paper.
Does Disclosure of Conflict of Interest Increase or Decrease Bias?
Authors: Jamal Karim , Marshall Erin , Tan Hun-Tong 
Published: January 2015

SUMMARY
Corporate governance reforms and the threat-safeguard approach to auditor independence regulations are motivated by the assumption that disclosure by an agent (e.g., auditor) of a potential conflict of interest reduces bias in professional judgment. In this study, we conduct an experiment using experienced professional valuators to investigate the validity of this assumption. We find that where the nature of the conflict is aligned with the interests of the current client, disclosure of a conflict of interest actually increases bias in participants' valuation estimates in favor of the current client. However, when there is an incentive to act against the interest of the current client, the valuator signals his/her duty to the current client by moving valuations in favor of (and not against) the current client. In this case, disclosure has no incremental effect in reducing or exacerbating bias.
Thoughts on Competency Integration in Accounting Education
Authors: Lawson Raef A. , Blocher Edward J. , Brewer Peter C. , Morris Jan Taylor , Stocks Kevin D. , Sorensen James E. , Stout David E. , Wouters Marc J. F. 
Published: January 2015

ABSTRACT
The paper follows up on Lawson et al. (2014), which reported on the work of a joint task force sponsored by the Management Accounting Section (MAS) of the American Accounting Association (AAA) and the Institute of Management Accountants (IMA) charged with the responsibility of developing curricular recommendations for accounting education. The current paper extends the discussion by examining possibilities for integrating foundational competencies and broad management competencies into the accounting curriculum, and for integrating across various accounting competencies. The paper provides a detailed example to illustrate its recommendations. The paper also discusses two implementation challenges related to curriculum integration and offers some thoughts for productively responding to them. Finally, the paper includes three appendices that contain an additional example and list additional resources for instructors to support curricular-integration initiatives in accounting.
Multinationality, Tax Havens, Intangible Assets, and Transfer Pricing Aggressiveness: An Empirical Analysis
Authors: Taylor Grantley , Richardson Grant , Lanis Roman 
Published: January 2015

ABSTRACT
This study examines the individual and joint effects of multinationality, tax havens, and intangible assets on transfer pricing aggressiveness. Based on a hand-collected sample of 286 publicly listed U.S. multinational firms over the 2006–2012 period (2,002 firm-year observations), the regression results indicate that multinationality, tax haven utilization, and intangible assets are significantly positively associated with transfer pricing aggressiveness. The regression results also show that firms magnify their international transfer pricing aggressiveness through the joint effects of intangible assets, multinationality, and tax havens. Overall, the empirical findings demonstrate that the utilization of tax havens and the level of intangible assets are economically important factors that assist firms in obtaining tax benefits through transfer pricing aggressiveness.
Data Availability: All data are available from public sources identified in the paper.
Related-Party Transactions and Audit Fees: Evidence from China
Authors: Habib Ahsan , Jiang Haiyan , Zhou Donghua 
Published: January 2015

ABSTRACT
This paper investigates the effect of related-party transactions (RPTs) on audit fees in China. RPTs may violate the arm's-length assumption of regular market-based transactions, impairing the representational faithfulness and verifiability of accounting data and, as a consequence, increase clients' auditor-assessed business risk. The presence and magnitude of such transactions are therefore likely to increase audit fees. On the other hand, audit fees could be lower for firms with RPTs because auditors face less difficulty in verifying them, as opposed to third-party transactions. We first consider the effect of RPTs on audit fees, and document relatively high audit fees associated with RPTs. This lends support to the conjecture that RPTs are seen as increasing audit risk. We then extend this baseline case by considering the effects on audit fees of different classes of RPTs, of the different parties involved in RPTs and, finally, of the interaction between product-market competition and RPTs. We first document a negative (positive) association between RPTs involving sales and purchase of goods and services (RPTs related to intercorporate loans). We also find that audit fees are relatively high for RPTs involving loans and capital transfers when listed parents transact with their subsidiaries. Finally, we find that audit fees are relatively low for RPTs within competitive industries.
It's All about All of Us: The Rise of Narcissism and Its Implications for Management Control System Research
Authors: Young S. Mark , Du Fei , Dworkis Kelsey Kay , Olsen Kari Joseph 
Published: January 2015

ABSTRACT
While the construct of narcissism has existed for well over 100 years, it has become the most discussed personality disorder of recent times and has the potential to influence organizational culture and control systems. Although systematic research on narcissism has been conducted at the individual level, research on its effects within organizations is still in its nascent stages. Our objectives in this paper are threefold: (1) to present an overview of the narcissism construct and its causes, (2) to review how narcissistic employees behave differently in work settings compared to less narcissistic employees, and (3) to develop a framework for research from which we develop testable hypotheses about how increased levels of employee narcissism can affect the design and performance of management control systems.
Determinants of Adherence to Diabetes Medications: Findings From a Large Pharmacy Claims Database
Authors: Kirkman M. Sue , Rowan-Martin Megan T. , Levin Rebecca , Fonseca Vivian A. , Schmittdiel Julie A. , Herman William H. , Aubert Ronald E. 
Published: January 2015

OBJECTIVE
Adults with diabetes typically take multiple medications for hyperglycemia, diabetes-associated conditions, and other comorbidities. Medication adherence is associated with improved outcomes, including reduced health care costs, hospitalization, and mortality. We conducted a retrospective analysis of a large pharmacy claims database to examine patient, medication, and prescriber factors associated with adherence to antidiabetic medications.

RESEARCH DESIGN AND METHODS
We extracted data on a cohort of &gt;200,000 patients who were treated for diabetes with noninsulin medications in the second half of 2010 and had continuous prescription benefits eligibility through 2011. Adherence was defined as a medication possession ratio ≥0.8. We used a modified adherence measure that accounted for switching therapies. Logistic regression analysis was performed to determine factors independently associated with adherence.

RESULTS
Sixty-nine percent of patients were adherent. Adherence was independently associated with older age, male sex, higher education, higher income, use of mail order versus retail pharmacies, primary care versus nonendocrinology specialist prescribers, higher daily total pill burden, and lower out-of-pocket costs. Patients who were new to diabetes therapy were significantly less likely to be adherent.

CONCLUSIONS
Several demographic, clinical, and potentially modifiable system-level factors were associated with adherence to antidiabetic medications. Patients typically perceived to be healthy (those who are younger, new to diabetes, and on few other medications) may be at risk for nonadherence. For all patients, efforts to reduce out-of-pocket costs and encourage use of mail order pharmacies may result in higher adherence.
Corneal Confocal Microscopy Predicts 4-Year Incident Peripheral Neuropathy in Type 1 Diabetes
Authors: Pritchard Nicola , Edwards Katie , Russell Anthony W. , Perkins Bruce A. , Malik Rayaz A. , Efron Nathan 
Published: January 2015

OBJECTIVE
This study determined if deficits in corneal nerve fiber length (CNFL) assessed using corneal confocal microscopy (CCM) can predict future onset of diabetic peripheral neuropathy (DPN).

RESEARCH DESIGN AND METHODS
CNFL and a range of other baseline measures were compared between 90 nonneuropathic patients with type 1 diabetes who did or did not develop DPN after 4 years. The receiver operator characteristic (ROC) curve was used to determine the capability of single and combined measures of neuropathy to predict DPN.

RESULTS
DPN developed in 16 participants (18%) after 4 years. Factors predictive of 4-year incident DPN were lower CNFL (P = 0.041); longer duration of diabetes (P = 0.002); higher triglycerides (P = 0.023); retinopathy (higher on the Early Treatment of Diabetic Retinopathy Study scale) (P = 0.008); nephropathy (higher albumin-to-creatinine ratio) (P = 0.001); higher neuropathy disability score (P = 0.037); lower cold sensation (P = 0.001) and cold pain (P = 0.027) thresholds; higher warm sensation (P = 0.008), warm pain (P = 0.024), and vibration (P = 0.003) thresholds; impaired monofilament response (P = 0.003); and slower peroneal (P = 0.013) and sural (P = 0.002) nerve conduction velocity. CCM could predict the 4-year incident DPN with 63% sensitivity and 74% specificity for a CNFL threshold cutoff of 14.1 mm/mm2 (area under ROC curve = 0.66, P = 0.041). Combining neuropathy measures did not improve predictive capability.

CONCLUSIONS
DPN can be predicted by various demographic, metabolic, and conventional neuropathy measures. The ability of CCM to predict DPN broadens the already impressive diagnostic capabilities of this novel ophthalmic marker.
Effectiveness of Different Mechanical Methods on Dentin Caries Removal: Micro-CT and Digital Image Evaluation
Authors: Ferraz C , Freire AR , Mendonça JS , Fernandes CAO , Cardona JC , Yamauti M 
Published: January 2015

SUMMARY

Purpose
To determine the caries removal effectiveness (CRE) and minimal invasive potential (MIP) of caries excavation methods using digital imaging and microtomography analyses.

Methods
Twelve human molars with occlusal caries lesions in dentin were randomly divided into three groups (carbide bur, exacavator, and polymer bur). They were sectioned mesiodistally, and standardized digital and computed microtomography x-ray (micro-CT) images were taken from each section before and after caries excavation. On each image, initial carious dentin (IC), prepared cavity (PC), and residual caries (RC) were defined according to visual criteria using ImageJ software. CRE was determined based on the RC/IC ratio, whereas MIP was determined by the PC/IC ratio. Data were analyzed using one-way analysis of variance and Student t-test or with Kruskal-Wallis and Student-Newman-Keuls test. The level of significance was set at 0.05.

Results
For both digital image and micro-CT analysis, the carbide bur showed higher CRE values than the excavator (p=0.0063 and p=0.0263, respectively) and the polymer bur (p=0.0028 and p=0.0005, respectively). The latter two presented similar results (p&gt;0.05). Regarding MIP, for the digital image analysis, the polymer bur was different from the carbide bur (p=0.0030) but was not different from that of the excavator (p=0.1240). For micro-CT analysis, the MIP values of all the groups were significantly different, and the polymer bur was the most conservative method (p&lt;0.05).

Conclusions
The carbide bur was the most effective method for caries removal but was not completely conservative. The polymer bur and excavator presented low invasive potential but were not able to remove all of the carious dentin.
Evaluation of Cytotoxicity of Dentin Desensitizing Products
Authors: Eyüboğlu GB , Yeşilyurt C , Ertürk M 
Published: January 2015

SUMMARYObjectivesTo evaluate the cytotoxic effects of the dentin desensitizing products (DDPs) used in the treatment of dentin hypersensitivity on cultured human gingival and pulpal fibroblast cells.Methods and MaterialsThe cytotoxic effects of DDPs (Smart Protect, Systemp Desensitizer, Seal & Protect, Aqua-Prep F, Isodan, Gluma, BisBlock, D/Sense Crystal, UltraEZ, Colgate Sensitive Pro-Relief, Topex, and Clinpro White Varnish) on cultured human gingival- and pulp-derived fibroblast cells were evaluated using the 3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyltetrazolium bromide (MTT) test (Serva, Heidelberg, Germany) under two different conditions. In the first test, different dilutions of the DDPs were directly applied onto cultured gingival fibroblast cells, and in the second test, the products were applied onto different-thickness dentin discs (0.5 and 1 mm) placed above cell culture medium, which contained pulp fibroblast cells.ResultsAccording to the cytotoxicity evaluations of gingival fibroblast cells, the cytotoxicity of all of the DDPs was very high at 50% concentrations (p&lt;0.05). Colgate Sensitive Pro-Relief, Clinpro White Varnish, and Topex showed higher cytotoxicity than did the other products (p&lt;0.05), decreasing with further dilutions, and these products were found to be less cytotoxic to both types of cells (p&lt;0.05) than were the other products with further dilutions. The cytotoxicity to human gingival and pulpal fibroblast cells of Systemp Desensitizer, Aqua-Prep F, Isodan, and Gluma did not show any decrease with further dilutions, and these products were found to be more cytotoxic than the other products (p&lt;0.05).ConclusionsAccording to the findings of this study, Colgate Sensitive Pro-Relief, Topex, and Clinpro White Varnish were less cytotoxic than the other DDPs used in this study.
Conservative Restoration of Worn Mandibular Anterior Teeth Combining Gingival Repositioning and a Template Matricing Technique
Authors: St Germain HA , Jenkins JF 
Published: January 2015

SUMMARY
Conservative resin composite restoration of worn mandibular anterior teeth may offer an alternative option to full-coverage restorations for the patient. Assessment of the occlusal condition is critical because alterations in occlusal vertical dimension may not always be possible. By exposing additional coronal tooth structure, periodontal crown-lengthening procedures can serve to increase clinical crown height when adequate attached gingival tissue is present and supra-eruption has likely occurred. Fabrication of a custom template made from a diagnostic mock-up with proximal stainless steel matrices helps contribute to a predictable restorative result and improves chairside efficiency for the dental practice. By combining gingival crown lengthening, bonding of resin composite material, and selective occlusal adjustment; a short to medium-term, conservative option can be made available for the patient.
Experimental Demonstration Of The Fixed-Point Sparse Coding Performance
Authors: Jiang Jingfei , Hu Rongdong , Zhang Fei , Dou Yong 
Published: January 2015

Abstract
The Sparse Coding (SC) model has been proved to be among the best neural networks which are mainly used in unsupervised feature learning for many applications. Running a sparse coding algorithm is a time-consuming task due to its large scale and processing characteristics, which naturally leads to investigating FPGA acceleration. Fixed-point arithmetic can be used when implementing SC in FPGAs to reduce the execution time, but the implications for accuracy are not clear. Previous studies have focused only on accelerators using some fixed bitwidths on other neural networks models. Our work gives a comprehensive evaluation to demonstrate the bit-width effect on SCs, achieving the best performance and area efficiency. The method of data format conversion and the matrix blocking are the main factors considered according to the situation of hardware implementation. The simulation method of the simple truncation, the representation of the domain constraint and the matrix blocking with different parallelism were evaluated in this paper. The results have shown that the fixedpoint bit-width did have effect on the performance of SC. We must limit the representation domain of the data carefully and select an available bit-width according to the computation parallelism. The result has also shown that using a fixed-point arithmetic can guarantee the precision of the SC algorithm and get acceptable convergence speed.
Underwater Acoustic Sensor Networks Deployment Using Improved Self-Organize Map Algorithm
Authors: Hua Cheng Bing , Wei Zhao , Zi Nan Chang 
Published: January 2015

Abstract
The traditional Self-Organize Map (SOM) method is used for the arrangement of seabed nodes in this paper. If the distance between the nodes and the events is long, these nodes cannot be victory nodes and they will be abandoned, because they cannot move to the direction of events, and as a result they are not being fully utilized and are destroying the balance of energy consumption in the network. Aiming at this problem, this paper proposes an improved self-organize map algorithm with the introduction of the probability-selection mechanism in Gibbs sampling to select victory nodes, thus optimizing the selection strategy for victory nodes. The simulation results show that the Improved Self-Organize Map (ISOM) algorithm can balance the energy consumption in the network and prolong the network lifetime. Compared with the traditional self-organize map algorithm, the adopting of the improved self-organize map algorithm can make the event driven coverage rate increase about 3%.