bluuebunny/crossref_metadata_2025_split huggingface dataset:
Auditor Industry Expertise and Cost of Equity
Authors: Krishnan Jagan , Li Chan , Wang Qian 
Published: May 2013

SYNOPSIS
We examine the association between auditor industry expertise and clients' cost of equity. Prior research suggests that industry experts are associated with higher earnings quality than non-experts. If such improved earnings quality were recognized by investors, we would expect it to be reflected in a lower cost of equity. Following recent research in this area, we distinguish between national-only, city-only, and joint city-national industry-expert auditors. Our results suggest that clients audited by city-only or joint city-national industry experts have a lower cost of equity. We also examine whether changing from non-expert (expert) to expert (non-expert) auditors result in a decrease (increase) in cost of equity. We find that when firms change from non-experts to city-only or joint city-national experts, their cost of equity is significantly decreased.
Using a Business Simulation to Enhance Accounting Education
Authors: Riley Richard A. (Dick) , Cadotte Ernest R. , Bonney Leff , MacGuire Christelle 
Published: May 2013

ABSTRACT
This paper presents a learning strategy that demonstrates how integrated business simulations can be used to enhance accounting education. The Pathways Commission report takes a broad view of the accountant's role in society and argues that accountants serve in a variety of capacities, including advising businesses, assisting management in understanding and monitoring operations, and facilitating the efficient and effective deployment of resources, among others. With experience, accountants have a competitive advantage over many business professionals because they embrace numbers and develop solutions to difficult problems for the benefit of their clients and the businesses they serve. Business simulations help accounting students refine that competence by leveraging their affinity for financial and non-financial numbers as well as their willingness to analyze problems in a structured fashion. Simulations also challenge students to work in unstructured situations, developing their tolerance for and appreciation of ambiguity. The learning strategy further demonstrates how the activities described can be used for course-embedded assessment. Student performance is documented by the business simulation and instructor via objective measures as well as rubrics, examples of which are included herein. The compiled data provide within-course and programmatic feedback that can be used to improve teaching and learning outcomes.
Compensatory partitioning of carbon budgets by the grass shrimp (Palaemonetes pugio) and implications for predator prey relationships
Authors: Stout Josh , Taghon Gary 
Published: May 2013

Abstract
Carbon utilization and allocation were examined between two populations of shrimp (Palaemonetes pugio) to determine the possible effects of living in an area of high anthropogenic impact. Carbon assimilation has been studied in P. pugio, but no study has looked at how assimilation might be influenced by contaminants. Anthropogenic effects on carbon assimilation in grass shrimp represent a major unmeasured impact on the carbon budget of multi-cellular organisms in estuaries and near shore environments. The influence of anthropogenic contamination on carbon assimilation has implications for predicting the environmental impact of contaminants, for models of estuarine function, and trophic transfer from the dominant macroscopic detritus processor to species of direct economic importance. Shrimp budgets were compared between two populations, one from a highly polluted marsh creek system in Northern New Jersey, and one from a clean reference site in Southern New Jersey. All components of the carbon budgets were measured directly including carbon allocated to reproduction. Carbon lost to respiration was lower in shrimp from the polluted system allowing them to have increased reproductive output. This is examined in the context of previous studies that show lowered predation by a piscine predator at the polluted site, resulting in a trophic cascade and changes in ecosystem function due to anthropogenic impacts.
Structure of the Physical Therapy Benefit in a Typical Blue Cross Blue Shield Preferred Provider Organization Plan Available in the Individual Insurance Market in 2011
Authors: Sandstrom Robert W. , Lehman Jedd , Hahn Lee , Ballard Andrew 
Published: May 2013

BackgroundThe Affordable Care Act of 2010 establishes American Health Benefit Exchanges. The benefit design of insurance plans in state health insurance exchanges will be based on the structure of existing small-employer–sponsored plans.ObjectiveThe purpose of this study was to describe the structure of the physical therapy benefit in a typical Blue Cross Blue Shield (BCBS) preferred provider organization (PPO) health insurance plan available in the individual insurance market in 2011.DesignA cross-sectional survey design was used.MethodsThe physical therapy benefit within 39 BCBS PPO plans in 2011 was studied for a standard consumer with a standard budget. First, whether physical therapy was a benefit in the plan was determined. If so, then the structure of the benefit was described in terms of whether the physical therapy benefit was a stand-alone benefit or part of a combined-discipline benefit and whether a visit or financial limit was placed on the physical therapy benefit.ResultsPhysical therapy was included in all BCBS plans that were studied. Ninety-three percent of plans combined physical therapy with other disciplines. Two thirds of plans placed a limit on the number of visits covered.LimitationsThe results of the study are limited to 1 standard consumer, 1 association of insurance companies, 1 form of insurance (a PPO), and 1 PPO plan in each of the 39 states that were studied.ConclusionsPhysical therapy is a covered benefit in a typical BCBS PPO health insurance plan. Physical therapy most often is combined with other therapy disciplines, and the number of covered visits is limited in two thirds of plans.
Implementation of Shared Decision Making in Physical Therapy: Observed Level of Involvement and Patient Preference
Authors: Dierckx Katreine , Deveugele Myriam , Roosen Philip , Devisch Ignaas 
Published: May 2013

BackgroundShared decision making (SDM) reduces the asymmetrical power between the therapist and the patient. Patient involvement improves patient satisfaction, adherence, and health outcomes and is a prerequisite for good clinical practice. The opportunities for using SDM in physical therapy have been previously considered.ObjectiveThe objective of this study was to examine the status of SDM in physical therapy, patients’ preferred levels of involvement, and the agreement between therapist perception and patient preferred level of involvement.DesignThis was an observational study of real consultations in physical therapy.MethodsIn total, 237 consultations, undertaken by 13 physical therapists, were audiorecorded, and 210 records were analyzed using the Observing Patient Involvement (OPTION) instrument. Before the consultation, the patient and therapist completed the Control Preference Scale (CPS). Multilevel analysis was used to study the association between individual variables and the level of SDM. Agreement on preferences was calculated using kappa coefficients.ResultsThe mean OPTION score was 5.2 (SD=6.8), out of a total score of 100. Female therapists achieved a higher OPTION score (b=−0.86, P=0.01). In total, 36.7% of the patients wanted to share decisions, and 36.2% preferred to give their opinion before delegating the decisions. In the majority of cases, therapists believed that they had to decide. The kappa coefficient for agreement was poor at .062 (95% confidence interval=−.018 to .144).LimitationsOnly 13 out of 125 therapists who were personally contacted agreed to participate.ConclusionShared decision making was not applied; although patients preferred to share decisions or at least provide their opinion about the treatment, physical therapists did not often recognize this factor. The participating physical therapists were more likely to make decisions in the best interest of their patients; that is, these therapists tended to apply a paternalistic approach rather than involving the patient.
Risk factor analysis of the development of new neurological deficits following supplementary motor area resection
Authors: Kim Young-Hoon , Kim Chi Heon , Kim June Sic , Lee Sang Kun , Han Jung Ho , Kim Chae-Yong , Chung Chun Kee 
Published: May 2013

Object
Supplementary motor area (SMA) resection often induces postoperative contralateral hemiparesis or speech disturbance. This study was performed to assess the neurological impairments that often follow SMA resection and to assess the risk factors associated with these postoperative deficits.

Methods
The records for patients who had undergone SMA resection for pharmacologically intractable epilepsy between 1994 and 2010 were gleaned from an epilepsy surgery database and retrospectively reviewed in this study.

Results
Forty-three patients with pharmacologically intractable epilepsy underwent SMA resection with intraoperative cortical stimulation and mapping while under awake anesthesia. The mean patient age was 31.7 years (range 15–63 years), and the mean duration and frequency of seizures were 10.4 years (range 0.1–30 years) and 14.6 per month (range 0.1–150 per month), respectively. Pathological examination of the brain revealed cortical dysplasia in 18 patients (41.9%), tumors in 16 patients (37.2%), and other lesions in 9 patients (20.9%). The mean duration of the follow-up period was 84.0 months (range 24–169 months). After SMA resection, 23 patients (53.5%) experienced neurological deficits. Three patients (7.0%) experienced permanent deficits, and 20 (46.5%) experienced symptoms that were transient. All permanent deficits involved contralateral weakness, whereas the transient symptoms patients experienced were varied, including contralateral weaknesses in 15, apraxia in 1, sensory disturbances in 1, and dysphasia in 6. Thirteen patients recovered completely within 1 month. Univariate analysis revealed that resection of the SMA proper, a shorter lifetime seizure history (< 10 years), and resection of the cingulate gyrus in addition to the SMA were associated with the development of neurological deficits (p = 0.078, 0.069, and 0.023, respectively). Cingulate gyrus resection was the only risk factor identified on multivariate analysis (p = 0.027, OR 6.530, 95% CI 1.234–34.562).

Conclusions
Resection of the cingulate gyrus in addition to the SMA was significantly associated with the development of postoperative neurological impairment.
Upper facet joint en bloc resection for the treatment of thoracic myelopathy caused by ossification of the ligamentum flavum
Authors: Yang Zhong , Xue Yuan , Dai Qin , Zhang Chao , Zhou H. Fang , Pan J. Feng , Sheng Dan 
Published: May 2013

Object
The authors introduce a novel technique to treat thoracic myelopathy caused by ossification of the ligamentum flavum (OLF): upper facet joint en bloc resection. This surgical procedure avoids surgery to the most heavily compressed cord surface, contact with the cord, and cord injury. The epidural venous plexus bleeding point can be directly seen and easily controlled during the decompression.

Methods
Between January 2007 and January 2009, thoracic myelopathy caused by OLF was diagnosed in 38 patients using plain radiography, CT, and MRI, and diagnoses were confirmed by postoperative pathological examination. All upper facet joint en bloc resection procedures were performed in 2 steps. First, the bony structures above the upper facet joint surfaces were resected and the upper facet joints were isolated. Second, en bloc resection of the upper facet joint was performed by dissection of the junction between the pedicle and upper facet joint. Intraoperative neurological monitoring was performed in all cases. The modified Japanese Orthopaedic Association (mJOA) scoring system was used to assess neurological status. The degree of postoperative expansion of the spinal cord was calculated on axial MR images. The pre- and postdecompression Cobb angle was applied to assess the magnitude of local kyphosis.

Results
Of the 38 cases of OLF, 6 were single level, 12 were double level, and 20 were multilevel. Of the 92 ossified segments in this study, 23 (25.0%) were located in the upper thoracic spine (T1–4), 13 (14.1%) were located in the midthoracic spine (T5–8), and 56 (60.9%) were located in the lower thoracic spine (T9–L1). The mean intraoperative blood loss was 340 ± 54 ml. The neurological status improved during follow-up (mean 46.1 months) from a preoperative mean mJOA score of 5.39 ± 1.52 to 8.97 ± 1.22 points (t = 18.39, p < 0.05). The neurological function recovery rate ranged from 28.6% to 100%. The mean increase in pre- and postoperative kyphosis of the involved vertebrae was only 1.3° ± 1.6°. The increase in the cross-sectional area of the dural sac at the level of maximum compression suggested that decompression was complete.

Conclusions
Upper facet joint en bloc resection is effective and may be a reasonable alternative treatment choice for thoracic myelopathy caused by OLF.
L'éducateur et son efficacité
Authors: Thouvenot Camille 
Published: May 2013

A mechanical scene :
To think currently of the efficiency of the instructor in terms of techniques and according to the diagrams of mechanical causality, as tends to be the case in evaluative research is to deprive oneself of a more fondamental access to the understanding of the phenomene. There are heuristic limits, a remnant resists this model.
A symbolic scene
This remnant necessitates a new way of looking at things, a readjustment of definitions, a reorganisation of the scene : envisage efficiency in its symbolic form, formulate educational practice in terms of rites, link the dialogue with the intention.
A magic scene
Structural and functional homologies between the anthropological field of magic and that of specialised education make it possible to bring to the fore the functioning principles of the field of specialised education and to envisage a model of intelligibility of teaching and educative practice.
L'insertion : une intégration au rabais
Authors: L'Haridon Francis 
Published: May 2013

Faced with rising unemployment, especially that of young people, the authorities are introducing new measures of inclusion. These however, are no more no less than the institutionalization of a second opportunity both of training and of accessing employment. To a certain extent this masks collective responsibility for the origins of unemployment or the failure of vocational training. It poses the problem of the sense in social and training investment required of participants in such programmes. How do trainees cope with this ambiguity ? The study of the professional identity of a few of them gives us some insight.
The very silence of management with regard to the significance and economics of the training offered to a varied public consequently provides trainers with a strange open stage on which to deploy their skills. The acquisitions of their own social history dictate the actions themselves. Professional practice based on the know-how of trainees ¡emerges. This tends to stand in direct opposition to the objective expectations of those in command who express their orders in quantitative terms. The professional identity of trainers is distinctly marked by the ambiguity of the founder Right of the measures of inclusion.
Éducation populaire et associations : l'exemple de "Peuple et Culture" de Haute-Savoie
Authors: Callé Philippe 
Published: May 2013

Par-delà le consensus largement répandu concernant la valeur "démocratique» ou le modèle égalitaire que représenterait le mouvement associatif, des chercheurs dans le domaine de la sociologie des associations ont mis en évidence l'importance de la sélection des élites et de l'institutionnalisation comme aboutissement d'une dynamique sociale à l'œuvre, et comme fonctions sociales tout à fait importantes.
L 'étude du mouvement Peuple et Culture de Haute-Savoie à la Libération conduit à se demander, si ces deux éléments n 'ont pas été, de manière paradoxale, au fondement de l'Éducation populaire à cette période charnière de notre histoire, donnant naissance à un modèle d'intervention sociale et culturelle original.
Le développement des loisirs de proximité
Authors: Flanet Véronique 
Published: May 2013

El desarrollo del ocio de proximidad.
Asistimos desde hace algunos años a un desplazamiento de las ayudas públicas a las vacaciones hacia el ocio de proximidad. Así, primero algunas ciudades y luego Ayuda Familiar han creado dispositivos que permitan a los jóvenes practicar el ocio en lo cotidiano. La iniciativa está a menudo marcada por una pre-ocupación pedagógica, pero ayudar económicamente a los jóvenes desfavorecidos no carece de revés ni contradicciones ; En efecto se ven jóvenes sumidos en unas prácticas masivas de consumisión o acoger esta ayuda como si de una obligación se tratase... Es la cuestión de la gratuidad total que vuelve a plantearse aquí. Sin embargo, a la vez, cabe preguntarse. ¿ No se sobrevaloran sus demandas cada vez más ?... Al fin y al cabo ¿ No desearían los jóvenes algo más contemplativo, unos vínculos con el adulto, en su tiempo de ocio ?...
Socio-analyse de la jeunesse colombienne
Authors: Kretzschmar Etienne 
Published: May 2013

Socio-analysis of Columbian youth.
From the outside the image of Columbia is frequently caricatural : violence, drug-trafficking, guerrilla warfare. And yet the hardships of social life are deeply entrenched in the entire history of the continent. Massive conversion to Christianity, the old fear of ethnic interbreeding, the convulsions of history have sustained a subjectivity crisis which affects, even in everyday life, the passage to modernity. Through a lack of efficient proceedings in cultural mediation, young people are becoming the major victims. Despite the democratic Forum achieved through the 1991 Constitution, an in-depth socio-cultural survey is necessary to enable a genuine involvement of young people in the development of Colombia.
Négociation et circulation de l’argent au sein de la famille
Authors: Busiaux Nathalie , Guenfoud Karima 
Published: May 2013

Negotiation and currency circulation within the family -
Even if it is obvious that students and car dealers employ different strategies to «make some easy dough», one cannot help wondering about the future of this money, of its circulation. This is where the central role of the family comes to the fore. Although in the two situations with which we are concerned money varies in terms of quantity, flow and provenance it nevertheless makes consumer spending possible and can be a source of prestige in public realms. And in private realms money remains a constant source of negotiation since it is a deciding factor in the changing roles and status of each of us.
Cité U : une intervention psychosociale
Authors: Weiss Danielle 
Published: May 2013

Una residencia universitaria en el corazón de una problemática institucional y social -
Problemas de marginación y pauperización creciente de la población de una de las más grandes residencias universitarias de la región parisina, Nanterre. Inventario, preconizaciones y realización del cambio a partir de la problemática planteada por el papel de las ciudades universitarias y la dificultad de las repuestas institucionales.
Jeunes, citoyenneté, Europe : quelques remarques à propos des représentations ordinaires de la citoyenneté en France
Authors: Duchesne Sophie 
Published: May 2013

Jovenes, ciudadan’a, Europa : Algunas observaciones acerca de las representaciones corrientes de la ciudadan’a en Francia -
El análisis de las representaciones "corrientes" de la ciudadan’a "a la francesa" deja aparecer una tension entre dos modelos, una ciudadan’a •por herencia” y una ciudadan’a "por escrúpulos" (más cercana a los jovenes). El primer modelo plantea Europa como una extension ineluctable de la nacion, el segundo piensa más en término de universalismo. Pero tanto el uno como el otro atestiguan de un distanciamiento creciente respecto a una aproximacion más pol’tica de la ciudadan’a.
Jeunesse Nordique - Jeunesse Méditerranéenne.
Authors: Lagrée Jean-Charles 
Published: May 2013

Nordic Youth -Mediterranean Youth -Young Europeans and Europe -
The idea of Europe is in the process of leaving the sphere of politician, of administrators, of experts to take to the streets. Young people have picked up on it, placing all their hopes for a better future in the advent of Europe. But the survey portrays important and significant differences between young people from Nordic countries and those living in Mediterranean countries, differences concerning both their modes of involvement in social life, their confidence in the Europeanisation process or their concept of citizenship. Here we come across the multi secular divisions on which Europe was built. The Catholic Europe of the South in conflict with the Protestantism which has spread throughout the North. This is the anthropological hypothesis. However, unequal economic development and a differentiated role of the protective State should also be invoked. Add to that the strength of national identity as a factor liable to affect the attitude of young people with regard to Europe.
Les objets des adolescents
Authors: Lesourd Serge 
Published: May 2013

Objects of adolescence -
After having distinguished three psychic functions of objects (reality objects, psychic objects and me objects) the author sets out to demonstrate the importance for the subject in question, i. e the adolescent, of real objects. Using examples (the fate of objects of delinquency, the importance of objects which make up the •look”, the pathos or success of objects created by the adolescent) he stresses the need to pay attention to the relation of the adolescent towards these various objects, for at a time when words become acts, it is through the use of such objects that the adolescent clearly expresses his innermost subjective position.
L’engagement bénévole d’étudiants dans une action d’aide scolaire au Secours Catholique
Authors: Lyet Philippe 
Published: May 2013

El compromiso benévolo de estudiantes en una accion de ayuda escolar en el "Secours catholique" -
En la mitad de la decada de los ochenta, muchos benévolos, entre los cuales jovenes estudiantes, irrumpen en las acciones de ayuda escolar mutua. Desmintiendo los comentarios sobre la falta de interés de los jovenes por una intervencion activa en los problemas de sociedad, este movimiento traduce una nueva forma de participacion c’vica. Uniendo altruismo y búsqueda de satisfaccion de los intereses de los voluntarios, compromiso colectivo y repliegue sobre unas esferas de accion "privadas", este voluntariado de nuevo tipo es revelador de una mutacion en curso de la accion colectiva. Este art’culo tiene como objetivo describir y dar sentido a esta dinámica inedita que, sin dejar de lado a los benévolos y militantes tradicionales, se trabaja más particularmente en las nuevas generaciones.
L’accès des jeunes Français à l’emploi. Quelques rappels
Authors: Galland Olivier 
Published: May 2013

Der Zugang der jungen Franzosen zur Beschäftigung -
Mit Hilfe der verglichenen Indikatoren von Ausbildungs-/ Qualifikations-/ Diplomniveaus und Beziehungen zur Beschäftigungberichtet der Autor über die Enwicklung der Bedingungen des Zuganges zur Beschäftigung der Jugendlichen in Frankreich und in einigen anderen Ländern des Europas der 15. Diplome und/ oder Berufsausbildung sind notwendige Bedingungen für den Zugang zur Beschäftigung geworden, selbst wenn nicht ausreichend, und die unqualifizierten und unausgebildeten Jugendlichen sind am meisten dem Ausschluss ausgesetzt. Angesichts dieser Situation erweisen sich mehrere Optionen, die entweder Unterstützungsprogramme für einen schnellen Zugang zur Beschäftigung bevorzugen können oder vorherige Ausbildungsprogramme.