bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tax waiver year effect on earnings management practices in Malaysia
Authors: Hashim Jafni , Nizal Haniff Mohd , Kamal Abdul Rahman Ibrahim 
Published: September 2012

PurposeThe purpose of this paper is to address the question of whether Malaysian public listed companies manage their earnings in response to changes in tax polices. The context of this study is the tax waiver year of 1999 which came about from the introduction of the Self Assessment System (SAS) by the Inland Revenue Board of Malaysia (IRBM) in the year 2000. If companies are to minimize tax liabilities, then the tax waiver year of 1999 may provide a substantial incentive for these companies to manage earnings in 1999.Design/methodology/approachThe modified Jones Model (adjusted) is used to obtain the discretionary current accruals which represent earnings management. It is hypothesized that there is a significant positive discretionary current accrual (income increasing earnings management) in the tax waiver year of 1999.FindingsThe results indicate that that there is a negative relationship between earnings management and the effect of the tax waiver year of 1999. These results suggest that the magnitude of discretionary current accrual is not related to the tax waiver year in a way that is consistent with tax‐motivated income shifting behavior. Instead companies tend to manipulate earnings downwards during severe economic downturn. This is in line with Healy's bonus maximization hypothesis.Research limitations/implicationsThe test sample is limited to public listed companies only and some companies are excluded due to insufficient data. Therefore, the results cannot be a representation of Malaysian companies' practices.Originality/valueThe findings of this paper contribute to the sparse literature on tax‐induced earnings management practices in Malaysia. The findings could be of value to the IRBM in designing and improving on the plans for future tax‐based incentive schemes.
Some reflections on the breadth and depth of the field of humanitarian logistics and supply chain management
Authors: Tatham Peter 
Published: September 2012

PurposeThe purpose of this paper is to reflect on current research in the field of humanitarian logistics and supply chain management (SCM).Design/methodology/approachThe paper serves as the editorial for this issue of JHLSCM.FindingsThe paper stresses the importance of the role of publications such as JHLSCM to help to bridge the gap between the theoretician and the practitioner, and between the profit and non‐profit sectors. In this way, knowledge and experience from all of these sources can be combined to deliver a more efficient and effective logistic response to natural disasters and complex emergencies.Originality/valueThe paper provides an overview of some of the key challenges in the field of humanitarian logistics and SCM.
Hired‐labor demand on Chinese household farms
Authors: Rada Nicholas E. , Wang Chenggang , Qin Lijian 
Published: September 2012

PurposeThe present article presents a first‐look into the hired‐labor market in Chinese household farms using data from a national household survey conducted by the Research Center for the Rural Economy (RCRE) at China's Ministry of Agriculture. More specifically, the purpose of this paper is to evaluate the scale and dispersion of China's farm‐household hired laborers among 15 commodities, and test whether market factors influence labor‐hiring decisions – an expectation of a well‐functioning labor market. This research contributes to the literature concerned with the labor constraints facing Chinese household farms, especially those producing seasonal commodities.Design/methodology/approachAn econometric approach is employed to assess whether Chinese farms that hire labor are responding to market factors using two repeated cross‐sections (2006, 2007) of household survey data collected by the Research Center for Rural Economy at China's Ministry of Agriculture.FindingsThe paper finds hired labor use on very small‐scale farms is surprisingly prevalent, in contrast to previously published data. The regression results suggest that labor hiring by Chinese farm households, irrespective of farm size, responds strongly to market signals and resource constraints – more labor will be hired when the wage is lower, when output is higher, and among families with fewer family members available to farm work. And the response is particularly robust for wheat, rice, and maize, whose prices are predominant determinants of the food price index.Research limitations/implicationsThis paper is limited in its time‐series dimension and data availability. Despite those limitations, the results hold implications for further understanding China's nascent labor market and the level to which market factors have impacted rural farm households.Originality/valueFocusing on the as‐of‐yet unstudied market for hired labor on Chinese household farms, the present article makes a contribution by showing that hiring of labor in Chinese agriculture is much more prevalent than previously thought. It suggests that Chinese farm‐households are responding to certain labor‐market factors and that the household response does not weaken as the largest farms are omitted from the model, suggesting that even small farms are heeding market signals.
Evaluating the constraints affecting land access among urban crop farmers in metropolitan Lagos
Authors: Odudu Christopher O. , Omirin Modupe M. 
Published: September 2012

PurposeUrban crop farming as a variant of urban agriculture is a rising phenomenon in food and income generation especially in the developing countries. It is useful in fresh food supplies, recycling of urban wastes and poverty alleviation. However, as an informal activity, the greatest challenge it faces is accessibility to land. This tends to undermine the numerous contributions it can make to a city's development in terms of social, economic and environmental developments particularly its influence on climate change, fresh air supply and healthy living of the teaming urban population. There is therefore an urgent need to examine the potentials and risks associated with urban crop farming in order to identify factors that can enhance its productivity and economic viability by improving practitioners’ access to land. The purpose of the paper is to do this.Design/methodology/approachThe study therefore conceptualized that land accessibility among urban crop farmers can be predicted from identified constraint variables. Respondents in some locations where urban crop farming was found to be thriving well within the Lagos Metropolis were randomly selected and administered with structured questionnaires.FindingsThe data collected were analyzed using factor (principal component) analysis which enabled the construction of a constraints analysis equation or regression equation.Originality/valueThe study identified five constraints affecting land accessibility among urban crop farmers with the most critical factors being affordability and security of tenure.
16S rRNA survey revealed complex bacterial communities and evidence of bacterial interference on human adenoids
Authors: Ren Tiantian , Glatt Dominique Ulrike , Nguyen Tam Nhu , Allen Emma Kaitlynn , Early Stephen V. , Sale Michele , Winther Birgit , Wu Martin 
Published: September 2012

SummaryAdenoid microbiota plays an important role in the development of various infectious and non‐infectious diseases of the upper airways, such as otitis media, adenotonsillitis, rhinosinusitis and adenoid hypertrophy. Studies have suggested that adenoids could act as a potential reservoir of opportunistic pathogens. However, previous bacterial surveys of adenoids were mainly culture based and therefore might only provide an incomplete and potentially biased assessment of the microbial diversity. To develop an in‐depth and comprehensive understanding of the adenoid microbial communities and test the ‘pathogen reservoir hypothesis’, we carried out a 16S rRNA based, culture‐independent survey of bacterial communities on 67 human adenoids removed by surgery. Our survey revealed highly diverse adenoid bacterial communities distinct from those of other body habitats. Despite large interpersonal variations, adenoid microbiota shared a core set of taxa and can be classified into at least five major types based on its bacterial species composition. Our results support the ‘pathogen reservoir hypothesis’ as we found common pathogens of otitis media to be both prevalent and abundant. Co‐occurrence analyses revealed evidence consistent with the bacterial interference theory in that multiple common pathogens showed ‘non‐coexistence’ relationships with non‐pathogenic members of the commensal microflora.
Highways versus pipelines: contributions of two fungal transport mechanisms to efficient bioremediation
Authors: Banitz Thomas , Johst Karin , Wick Lukas Y. , Schamfuß Susan , Harms Hauke , Frank Karin 
Published: September 2012

SummaryBased on experimental studies, two different fungus‐mediated transport mechanisms have been suggested to facilitate the bacterial degradation of organic soil pollutants: bacteria may use liquid films around fungal hyphae for quick dispersal (‘fungal highways’), and fungi may take up and translocate pollutants through their mycelial network (‘fungal pipelines’). Both mechanisms are anticipated to enhance the bioavailability of pollutants to degrading bacteria. Using a microbial simulation model, we therefore investigated their respective efficiency in increasing biodegradation performance. We analysed networks that act either as bacterial dispersal vectors or as pollutant translocation vectors or as a combination of both. Our results suggest that each mechanism can improve biodegradation performance. The degree of improvement, however, varies distinctly depending on the environmental conditions, and is even negligible under certain conditions. Mycelial networks acting as ‘highways’ allow bacteria to overcome motility restrictions and reach remote areas, whereas networks acting as ‘pipelines’ may initiate degradation by bringing remote pollutants to bacteria. As a consequence, highest biodegradation improvements often emerge from the combination of both mechanisms. We conclude that ‘fungal highways’ as well as ‘fungal pipelines’ should be considered for developing novel bioremediation strategies based on fungus‐mediated transport in soils.
Closed‐loop double‐vasopressor automated system to treat hypotension during spinal anaesthesia for caesarean section: a preliminary study
Authors: Sia A. T. H. , Tan H. S. , Sng B. L. 
Published: September 2012

SummaryHypotension occurs in most caesarean sections under spinal anaesthesia, necessitating vasopressor administration. However, the optimal dosing regimen remains unclear. We have developed a novel vasopressor delivery system that automatically administers phenylephrine or ephedrine based on continuous non‐invasive blood pressure monitoring. This prospective cohort study recruited 55 healthy women under standardised spinal anaesthesia with 2.2 ml hyperbaric bupivacaine 0.5%, 15 μg fentanyl and 100 μg morphine. A 50‐μg phenylephrine bolus was given at 1‐min intervals when systolic blood pressure fell below 90% of baseline, and a 4‐mg ephedrine bolus was given when hypotension developed with bradycardia (heart rate <60 beats.min−1). Systolic blood pressure was within 20% of baseline in 88% of all measurements. Six patients (11%) had one or more measurements above 120% of baseline (1% of all measurements), whereas 36 (65%) had at least one reading below 80% of baseline (11% of total measurements). The system maintained systolic blood pressure at a mean (SD) of −9.1 (7.0)% below baseline, with 5.4 (2.5)% fluctuation. Two patients (4%) experienced pre‐delivery nausea. All 5‐min Apgar scores were 9.
Foredeep palaeobathymetry and subsidence trends during advancing then retreating subduction: the Northern Apennine case (Oligocene‐Miocene, Italy)
Authors: Di Giulio A. , Mancin N. , Martelli L. , Sani F. 
Published: September 2012

AbstractThe Northern Apennines provide an example of long‐term deep‐water sedimentation in an underfilled pro‐foreland basin first linked to an advancing orogenic wedge and then to a retreating subduction zone during slab rollback. New palaeobathymetric and geohistory analyses of turbidite systems that accumulated in the foredeep during the Oligocene‐Miocene are used to unravel the basin subsidence history during this geodynamic change, and to investigate how it interplayed with sediment supply and basin tectonics in controlling foredeep filling. The results show an estimated ca. 2 km decrease in palaeowater depth at ca. 17 Ma. Moreover, a change in basin subsidence is documented during Langhian time, with an average decompacted subsidence rate, during individual depocentre life, that increased from <0.3 to 0.4–0.6 mm y−1, together with the appearance of a syndepositional backstripped subsidence bracketed between 0.1 and 0.2 mm y−1. This change prevented the basin from complete filling during late Miocene and is interpreted as the foredeep response to initial rollback of the downgoing Adriatic slab. Thus, the Northern Apennine system provides an example of a pro‐foreland basin that experienced both a slow‐ and high‐subsidence regime as a consequence of the advancing then retreating evolution of the collisional system.
Ex vivo antimicrobial efficacy of the EndoVac® system plus photodynamic therapy associated with calcium hydroxide against intracanal Enterococcus faecalis
Authors: Miranda R. G. , Santos E. B. , Souto R. M. , Gusman H. , Colombo A. P. V. 
Published: September 2012

AbstractAimTo evaluate the ex vivo efficacy of the EndoVac® system and photodynamic treatment (PDT) as adjuncts to chemomechanical debridement associated with calcium hydroxide (CaOH2) in reducing the levels of intracanal Enterococcus faecalis.MethodologyOne hundred and twenty‐five sterile premolar teeth were conventionally accessed, prepared and then contaminated with E. faecalis (ATCC 29212) for 30 days. Teeth were randomly divided into 4 groups: Control (chemomechanical debridement with conventional irrigation); Endovac (chemomechanical debridement with EndoVac® system); PDT (chemomechanical debridement with conventional irrigation and PDT) and Endovac+PDT (chemomechanical debridement with EndoVac® and PDT). The irrigants used in all groups were 5.25% sodium hypochlorite and 17% EDTA. After treatment, an intracanal dressing (CaOH2) was applied in all canals for 7 days. Samples were obtained before (T1) and after the therapeutic procedures (T2) and, after intracanal medication (T3), plated onto BHI media and incubated (37 °C, 48 h) to determine the colony‐forming units (CFU mL−1).ResultsThe overall mean cell counts (CFU mL−1) of E. faecalis were high at the initial contamination (T1). A significant reduction (P < 0.05) of E. faecalis mean counts was observed in all groups from baseline (T1) to both post‐therapy samplings (T2 and T3); no differences amongst the groups were detected. No significant change in bacterial counts from T2 to T3 was detected.ConclusionThe adjunctive use of the EndoVac® system and the photodynamic treatment, in combination or not, was as effective as the conventional chemomechanical debridement associated with CaOH2 on reducing the counts of intracanal E. faecalis.
Traumatic dental injury with treatment needs negatively affects the quality of life of Brazilian schoolchildren
Authors: Damé‐Teixeira Nailê , Alves Luana S. , Ardenghi Thiago M. , Susin Cristiano , Maltz Marisa 
Published: September 2012

BackgroundTraumatic dental injury (TDI) has been considered a significant problem in youth, not only because of its consequences to the craniofacial structures but also for its potential impact on the quality of life of affected individuals.AimThe aim of this study was to investigate the impact of TDI with treatment needs on the oral health–related quality of life (OHRQoL) of South Brazilian schoolchildren.DesignA cross‐sectional study was performed in Porto Alegre, Brazil, using a multistage probability sampling strategy. Of 1837 eligible 12‐year‐old schoolchildren attending public and private schools, 1528 were examined. OHRQoL was assessed by the Brazilian version of the Child Perceptions Questionnaire for 11‐to 14‐year‐old children (CPQ11–14) – 16‐item short form. Clinical examination was conducted to assess the presence of TDI in permanent incisors (Children's Dental Health Survey criteria), malocclusion, and dental caries. Parents/legal guardians answered questions on socioeconomic status. Statistical analyses were performed using Poisson regression models.ResultsThe overall CPQ11–14 score was not associated with TDI. In the functional limitations domain, individuals presenting TDIs with treatment needs experienced significantly higher mean CPQ11–14 than individuals with no TDI or without treatment needs (RR = 1.21; 95% CI = 1.05–1.39), after adjusting for malocclusion, dental caries, gender, and socioeconomic status. No other domains were associated with TDI.ConclusionsThis study revealed that TDI with treatment needs negatively affects the OHRQoL in this population of 12‐year‐old schoolchildren and that this impact is related to oral functions.
Prophylactic ranitidine treatment in critically ill children – a population pharmacokinetic study
Authors: Hawwa Ahmed F. , Westwood Paul M. , Collier Paul S. , Millership Jeffrey S. , Yakkundi Shirish , Thurley Gillian , Shields Mike D. , Nunn Anthony J. , Halliday Henry L. , McElnay James C. 
Published: September 2012

AimsTo characterize the population pharmacokinetics of ranitidine in critically ill children and to determine the influence of various clinical and demographic factors on its disposition.MethodsData were collected prospectively from 78 paediatric patients (n = 248 plasma samples) who received oral or intravenous ranitidine for prophylaxis against stress ulcers, gastrointestinal bleeding or the treatment of gastro‐oesophageal reflux. Plasma samples were analysed using high‐performance liquid chromatography, and the data were subjected to population pharmacokinetic analysis using nonlinear mixed‐effects modelling.ResultsA one‐compartment model best described the plasma concentration profile, with an exponential structure for interindividual errors and a proportional structure for intra‐individual error. After backward stepwise elimination, the final model showed a significant decrease in objective function value (−12.618; P < 0.001) compared with the weight‐corrected base model. Final parameter estimates for the population were 32.1 l h−1 for total clearance and 285 l for volume of distribution, both allometrically modelled for a 70 kg adult. Final estimates for absorption rate constant and bioavailability were 1.31 h−1 and 27.5%, respectively. No significant relationship was found between age and weight‐corrected ranitidine pharmacokinetic parameters in the final model, with the covariate for cardiac failure or surgery being shown to reduce clearance significantly by a factor of 0.46.ConclusionsCurrently, ranitidine dose recommendations are based on children's weights. However, our findings suggest that a dosing scheme that takes into consideration both weight and cardiac failure/surgery would be more appropriate in order to avoid administration of higher or more frequent doses than necessary.
Interval anisotropic parameter estimation from walkaway vertical seismic profiling data
Authors: Blias Emil 
Published: September 2012

ABSTRACTThis paper presents a new explicit method for the estimation of layered vertical transverse isotropic (VTI) anisotropic parameters from walkaway VSP data. This method is based on Dix‐type normal moveout (NMO) inversion. To estimate interval anisotropic parameters above a receiver array, the method uses time arrivals of surface‐related double‐reflected downgoing waves. A three‐term NMO approximation function is used to estimate NMO velocity and a non‐hyperbolic parameter. Assuming the vertical velocity is known from zero‐offset VSP data, Dix‐type inversion is applied to estimate the layered Thomsen anisotropic parameters ɛ, δ above the receivers array. Model results show reasonable accuracy for estimates through Dix‐type inversion. Results also show that in many cases we can neglect the influence of the velocity gradient on anisotropy estimates. First breaks are used to estimate anisotropic parameters within the walkaway receiver interval. Analytical uncertainty analysis is performed to NMO parameter estimates. Its conclusions are confirmed by modelling.
Environmental and individual drivers of animal movement patterns across a wide geographical gradient
Authors: Avgar Tal , Mosser Anna , Brown Glen S. , Fryxell John M. 
Published: September 2012

Summary

Within the rapidly developing field of movement ecology, much attention has been given to studying the movement of individuals within a subset of their population's occupied range. Our understanding of the effects of landscape heterogeneity on animal movement is still fairly limited as it requires studying the movement of multiple individuals across a variety of environmental conditions. Gaining deeper understanding of the environmental drivers of movement is a crucial component of predictive models of population spread and habitat selection and may help inform management and conservation.
In Ontario, woodland caribou (Rangifer tarandus caribou) occur along a wide geographical gradient ranging from the boreal forest to the Hudson Bay floodplains. We used high‐resolution GPS data, collected from 114 individuals across a 450 000 km2 area in northern Ontario, to link movement behaviour to underlying local environmental variables associated with habitat permeability, predation risk and forage availability.
We show that a great deal of observed variability in movement patterns across space and time can be attributed to local environmental conditions, with residual individual differences that may reflect spatial population structure.
We discuss our results in the context of current knowledge of movement and caribou ecology and highlight potential applications of our approach to the study of wide‐ranging animals.