bluuebunny/crossref_metadata_2025_split huggingface dataset:
Safety climate, safety behaviors and line-of-duty injuries in the fire service
Authors: D. Smith Todd , M. DeJoy David 
Published: April 2014

Purpose– The purpose of this paper is to test an initial model of safety climate for firefighting. Relationships between safety climate, safety behaviors and firefighter injuries were examined.Design/methodology/approach– Data were collected from 398 professional firefighters in the southeastern USA. Structural equation modeling, using a zero-inflated Poisson regression method, was used to complete the analyses.Findings– Safety climate, as a higher order factor, was comprised of four factors including management commitment to safety, supervisor support for safety, safety programs/policies and safety communication. Both safety compliance behaviors and safety participation behaviors were significantly, positively associated with safety climate. Both behaviors were deemed protective and were associated with reductions in injury. Safety climate relations to injury were interesting, but somewhat ambiguous. Safety climate significantly predicted membership in the “always zero” injury group. For those not in the “always zero” group, the relationship between safety climate and injury was positive, which was not completely surprising as direct relationships between safety climate and injury have been insignificant and opposite to predictions in studies using retrospective data and may be attributed to reverse causation.Originality/value– This novel study illustrates the importance of both organizational and work unit factors in helping shape safety climate perceptions among firefighters. The results also support the safety climate – behavior – injury model and show that a positive safety climate encourages safer behaviors among firefighters. Lastly, the findings confirm that both safety compliance behaviors and safety participation behaviors are important to reducing individual firefighter injury experience.
Can a spatial index of heat-related vulnerability predict emergency service demand in Australian capital cities?
Authors: Elizabeth Loughnan Margaret , J. Tapper Nigel , Phan Thu , A. McInnes Judith 
Published: April 2014

Purpose
– The purpose of this paper is to demonstrate a spatial model of population vulnerability (VI) capable of identifying areas of high emergency service demand (ESD) during extreme heat events (EHE).

Design/methodology/approach
– An index of population vulnerability to EHE was developed from a literature review. Threshold temperatures for EHE were defined using local temperatures, and indicators of increased morbidity. Spearman correlations determined the strength of the relationship between the VI and morbidity during EHE. The VI was mapped providing a visual guide of risk during EHE. Future changes in population vulnerability based on future population projections (2020-2030) were mapped.

Findings
– The VI can be used to explain the spatial distribution of ESD during EHE. Mapping future changes in population density/demography indicated several areas currently showing high risk will continue to show increased risk.

Research limitations/implications
– The limitations include using outdoor temperatures to determine health-related thresholds. Due to data restrictions three different measures of morbidity were used and aggregated to postal areas.

Practical implications
– Identifying areas of increased service demand during EHE allows the development of proactive as-well-as reactive responses to heat. The model uses readily available data, is replicable in larger urban areas.

Social implications
– The model allows emergency service providers to work with high risk communities to build resilience to heat exposure and subsequently save lives.

Originality/value
– To the authors’ knowledge this triangulated approach using heat thresholds, ESD and projected changes in risk in a spatial framework has not been presented to date.
Depreciation rules and small business longevity
Authors: Bruce Don , Deskins John , Gurley-Calvez Tami 
Published: April 2014

Purpose
– When a small business purchases a capital asset, its cost for tax purposes is spread over the useful life of the asset through the process of depreciation. It has become common in the USA for policy makers to enhance depreciation rules in an effort to increase business investment in a less-costly manner than across-the-board marginal tax rate cuts. Indeed, short-term depreciation policies are often billed by policy makers as a way to save America's small businesses. However, little is known about the actual effects of depreciation policies on small business activity. This paper aims to discuss these issues.

Design/methodology/approach
– In this initial attempt to test the political claims regarding the importance of depreciation rules, the paper uses a 12-year panel of tax returns for Schedule C sole proprietors to empirically examine whether more generous depreciation policies influence small business activity at the extensive margin. Specifically, the paper estimates a series of multivariate models to explain sole proprietors’ decisions to remain in business as functions of their financial, demographic, and tax situations, including measures of the present discounted value (PDV) of a stream of tax deductions for depreciated capital under various rule structures.

Findings
– Throughout the analysis, the authors are unable to find evidence that favorable depreciation rules lead to greater rates of entrepreneurial longevity among Schedule C sole proprietors.

Originality/value
– Discrete choice results suggest that increases in the PDV of tax reductions from depreciation (e.g. depreciating the value earlier in the recovery period) might actually lead to higher probabilities of small business exit, while survival analysis finds no clear influence of depreciation on spells of small business activity.
How does the estate tax affect the number of firms?
Authors: A. Yakovlev Pavel , Davies Antony 
Published: April 2014

Purpose– The purpose of this paper is to estimate the effect of the combined (Federal and state) estate, inheritance, and gift (EIG) tax burden per decedent on the number of firms in the USA.Design/methodology/approach– Estimates are based on a longitudinal panel of 50 American states from 1988 to 2006.Findings– The paper finds that the growth in the EIG tax burden per decedent significantly reduces the growth in the number of firms, especially small firms. The higher dissolution rate among small firms can be attributed to the asymmetric liquidity effect, which limits the ability of small business owners to raise the funds needed to pay the estate tax without liquidating their estates.Practical implications– The estimates suggest that the reductions in EIG taxes, brought about by the passage of 2001 EGTRRA, have lead to a higher growth in the number of firms, ceteris paribus.Social implications– As of this writing, the future of the Federal estate tax looks uncertain. Policymakers should note that the estate tax lowers competition and economic growth, which hurts both the poor and the rich.Originality/value– This study is the first to examine the impact of the combined (Federal and state) EIG tax burden on the number of firms using state-level panel data.
SEC issues guidance on Rule 144A and Rule 506 offerings regarding general solicitation and general advertising and other aspects of the amended rules
Authors: Gelfond Stuart , Coleman Joshua , Ross Kaihli 
Published: April 2014

Purpose
– To explain the SEC's new Compliance and Disclosure Interpretations (“CDIs”) relating to the recently adopted amendments to Rule 144A and Rule 506, which permitted general solicitation and general advertising (“general solicitation”) in all Rule 144A offerings and select Regulation D offerings under Rule 506.

Design/methodology/approach
– The article summarizes amended rules and recently issued CDIs, while also explaining some of their implications.

Findings
– The new CDIs provide a number of helpful clarifications and confirmations on aspects of the amended rules relating to general solicitation, transitioning between different types of Rule 506 offerings and investor verification under Rule 506(c).

Originality/value
– Practical summary of recent SEC guidance with explanation from seasoned corporate securities attorneys.
SEC approves amendment to FINRA IPO allocation rule 5131, easing compliance for fund investors
Authors: S. Gittleman Charles , D. Sacks Russell , D. Morton Jennifer 
Published: April 2014

Purpose
– The purpose of the paper is to describe the recent amendments to FINRA's IPO Allocation Rule that were approved by the US Securities and Exchange Commission.

Design/methodology/approach
– The paper provides a description of the IPO Allocation Rule and its operation, followed by a description of the IPO Allocation Rule amendments recently amended.

Findings
– On November 27, 2013, the Securities and Exchange Commission approved a change to FINRA's IPO allocation rule 5131 (the “amendment”). The amendment allows a fund of funds or other collective investment account that is investing in an IPO to rely on a written representation from an unaffiliated private fund investor that does not look through to its beneficial owners, provided that such unaffiliated private fund is managed by an investment adviser, has assets greater than $50 million, and meets certain other indicia of independence that are described.

Originality/value
– The paper provides practical guidance from experienced regulatory lawyers regarding an amendment to an important rule governing IPO sales and allocation practices.
SEC targets investment adviser community
Authors: P. Bramnik Robert , M. Wolfe Mauro 
Published: April 2014

Purpose
– To draw attention to the US Securities and Exchange Commission's (SEC) disciplinary focus on the investment adviser community

Design/methodology/approach
– Describes six recent enforcement cases for disclosure, custody, supervisory, procedural, and other rule violations and compliance failures; explains changes in registered investment adviser (RIA) exemptions following enactment of the Dodd-Frank Act; discusses recent SEC announcements concerning inspections and examinations of RIAs.

Findings
– The SEC's recent announcements and enforcement actions signal that all advisers (both registered investment advisers and exempt reporting advisers) may want to pay particular attention to their compliance programs and supervisory procedures.

Originality/value
– Practical advice from experienced financial services lawyers.
SEC changes course: some companies must now admit wrongdoing
Authors: G. Schwab Gregory 
Published: April 2014

Purpose
– To educate the audience about a significant change in SEC enforcement policy

Design/methodology/approach
– Research was performed of SEC officials' recent public statements about the change in enforcement policy.

Findings
– The SEC has increased enforcement activity in recent years, and the commission will begin insisting on admissions of wrongdoing in future settlement negotiations.

Practical implications
– Private litigants will seize on any admissions exacted by the SEC from corporate defendants. This could result in huge damage awards in private civil litigation.

Originality/value
– Explanation of the SEC's recent change in enforcement policy, specifically, how the SEC will demand certain corporate defendants admit to wrongdoing as part of any settlement with the commission.
Recent SEC enforcement actions put spotlight on prohibited short selling
Authors: Wink Stephen , Clark Christopher , Paulovic Stefan , Whipple Kathleen 
Published: April 2014

Purpose
– To highlight recent enforcement actions by the SEC demonstrating the agency's increased focus on violations of Rule 105 of Regulation M and to provide guidance on how to avoid becoming the target of such an SEC action.

Design/methodology/approach
– Describes the SEC's 23 recent enforcement actions against firms for violations of Rule 105, explains the conduct prohibited by Rule 105 as well as the exceptions to the Rule, and provides advice on how firms can avoid a Rule 105 related SEC enforcement action.

Findings
– In light of the SEC's recently announced zero-tolerance policy and the fact that Rule 105 does not require intent on the part of the short seller to engage in a prohibited transaction, firms should provide training to their employees regarding Rule 105, develop and implement policies and procedures to ensure compliance with Rule 105, and enforce those policies and procedures.

Originality/value
– Practical explanation and guidance by experienced financial services lawyers.
CFTC harmonization rules: CPOs of RICs benefit from “substituted compliance”
Authors: G. Frydman Daphne , A. Ramirez Raymond 
Published: April 2014

Purpose
– To explain regulatory developments and changes to compliance obligations for asset managers registered with the Commodity Futures Trading Commission (CFTC) as commodity pool operators of registered investment companies.

Design/methodology/approach
– Provides a general overview of new CFTC rules (Harmonization Rules) that afford relief to commodity pool operators of commodity pools that are registered as investment companies under the Investment Company Act of 1940; describes the specific CFTC disclosure, reporting and recordkeeping requirements that remain applicable to commodity pool operators that are also subject to Securities and Exchange Commission (SEC) regulation by virtue of operating commodity pools that are registered investment companies; discusses reliance on substituted compliance with applicable SEC requirements; outlines the method for claiming relief under the Harmonization Rules; provides guidance for CPOs of RICs that use controlled foreign corporations (CFCs).

Findings
– CPOs of RICs benefit from “substituted compliance” under the CFTC Harmonization Rules.

Practical implications
– Explains to investment advisers that have registered as CPOs of RICs the disclosure, reporting and recordkeeping obligations that apply to them, how to take advantage of compliance with SEC requirements in lieu of CFTC requirements, and how to claim relief with respect to certain CFTC compliance obligations.

Originality/value
– Practical explanation by experienced derivatives and securities lawyers.
Mark Cuban defense verdict highlights difficulty of proving “misappropriation” theory of insider trading
Authors: Green Jonathan , Miner Aaron 
Published: April 2014

Purpose
– To summarize and draw conclusions from the insider trading suit brought against well-known entrepreneur Mark Cuban in 2008.

Design/methodology/approach
– Summarizes the facts of the 2008 case, brought by the SEC against Cuban for allegedly misappropriating material, non-public information conveyed to him purportedly pursuant to a confidentiality agreement. Reviews the basics of the misappropriation theory of insider trading, and the basis of the jury verdict in Cuban's favor. Concludes by stressing that securities analysis and major investors should still remain cautious, and explains why.

Findings
– The Cuban verdict appears, at first glance, to be a substantial victory for securities analysts and major investors whose businesses depend on regular communications with corporate insiders or others who possess material non-public information. It demonstrates the challenges the SEC faces under existing law in establishing a relationship of trust and confidence between the recipient of alleged material, non-public information and the source of that information for purposes of proving misappropriation liability. Nevertheless, the Cuban judgment did not ultimately turn on the existence of such a relationship, and the contours of misappropriation liability remain unsettled. Accordingly, securities analysts, investors and any other entity or individual who receives information pursuant to a confidentiality agreement should remain cautious and refrain from acting on material, non-public information regardless of the circumstances.

Originality/value
– Practical explanation by experienced litigators.
The current state of library open source software research
Authors: Palmer Aaron , Choi Namjoo 
Published: April 2014

Purpose
– The purpose of this study is to assess the current state of research on open source software (OSS) in the library context.

Design/methodology/approach
– This study employs a descriptive literature review. It categorizes library OSS research according to a classification scheme developed for the study, and analyzes the research based on year published, publication outlet, type of software discussed, type of article, type of library, and article topic.

Findings
– The authors found significant research attention devoted to open source repository applications, online public access catalog (OPAC) software, and integrated library systems (ILS). The majority of article types employed were case studies and discussion pieces. When articles were focused on a specific library, it was dominantly an academic library. Article topics centered around OSS adoption, development, provision of foundational or introductory information, and OSS performance.

Originality/value
– The authors are not aware of any other study that surveys and synthesizes the literature on OSS in the library context. Not only does this study provide a reference source and classification scheme for those conducting future research in this area to utilize, but it also identifies areas in this field that have received the most research attention, as well as areas that could benefit from future studies. This study will prove helpful to scholars looking for directions to take their research.
Digital image access: an exploration of the best practices of online resources
Authors: Menard Elaine , Smithglass Margaret 
Published: April 2014

Purpose
– The purpose of this paper is to present the results of the first phase of a research project that aims to develop a bilingual interface for the retrieval of digital images. The main objective of this extensive exploration was to identify the characteristics and functionalities of existing search interfaces and similar tools available for image retrieval.

Design/methodology/approach
– An examination of 159 resources that offer image retrieval was carried out. First, general search functionalities offered by content-based image retrieval systems and text-based systems are described. Second, image retrieval in a multilingual context is explored. Finally, the search functionalities provided by four types of organisations (libraries, museums, image search engines and stock photography databases) are investigated.

Findings
– The analysis of functionalities offered by online image resources revealed a very high degree of consistency within the types of resources examined. The resources found to be the most navigable and interesting to use were those built with standardised vocabularies combined with a clear, compact and efficient user interface. The analysis also highlights that many search engines are equipped with multiple language support features. A translation device, however, is implemented in only a few search engines.

Originality/value
– The examination of best practices for image retrieval and the analysis of the real users' expectations, which will be obtained in the next phase of the research project, constitute the foundation upon which the search interface model that the authors propose to develop is based. It also provides valuable suggestions and guidelines for search engine researchers, designers and developers.
Using data island method for creating metadata records with indexability and visibility of tag names in web search engines
Authors: Mahdi Taheri Sayyed , Hariri Nadjla , Rahmatollah Fattahi Sayyed 
Published: April 2014

Purpose
– The aim of this research was to examine the use of the data island method for creating metadata records based on DCXML, MARCXML, and MODS with indexability and visibility of element tag names in web search engines.

Design/methodology/approach
– A total of 600 metadata records were developed in two groups (300 HTML-based records in an experimental group with special structure embedded in the < pre> tag of HTML based on the data island method, and 300 XML-based records as the control group with the normal structure). These records were analyzed through an experimental approach. The records of these two groups were published on two independent websites, and were submitted to Google and Bing search engines.

Findings
– Findings show that all the tag names of the metadata records created based on the data island method relating to the experimental group indexed by Google and Bing were visible in the search results. But the tag names in the control group's metadata records were not indexed by the search engines. Accordingly it is possible to index and retrieve the metadata records by their tag name in the search engines. But the records of the control group are accessible by the element values only. The research suggests some patterns to the metadata creators and the end users for better indexing and retrieval.

Originality/value
– The research used the data island method for creating the metadata records, and deals with the indexability and visibility of the metadata element tag names for the first time.
Image retrieval behaviours: users are leading the way to a new bilingual search interface
Authors: Menard Elaine , Khashman Nouf 
Published: April 2014

Purpose– This paper aims to present the results of the second stage of a research project aiming to develop a bilingual interface for the retrieval of digital images. The main objective of this phase was to investigate the roles and usefulness of search characteristics and functionalities for image retrieval in a bilingual context.Design/methodology/approach– A bilingual (English and French) questionnaire containing closed and open questions was developed and administered to two groups of participants: 20 English-speaking and 20 French-speaking respondents. The quantitative data was analysed according to statistical methods while the content of the open-ended questions was analysed and coded to identify emergent themes.Findings– This study shows that the image search process still presents difficulties and frustration from the image searchers' point-of-view. The findings established that keyword search remains the main method compared with the use of predefined categories or searching with a similar image or a drawing. They emphasised the importance of several functionalities as an integral part of the image search process and revealed the importance of being able to search for images with words extracted from more than one language.Originality/value– The main contribution of this exploratory study is to provide an understanding of how real users search for images. Combined with the exploration of best practices for image retrieval, the analysis of real image searchers' behaviours provides the foundation for the initial organisation of the search interface model we will develop in the ultimate stage of the research project.