bluuebunny/crossref_metadata_2025_split huggingface dataset:
Reporting Regulatory Environments and Earnings Management: U.S. and Non-U.S. Firms Using U.S. GAAP or IFRS
Authors: Evans Mark E. , Houston Richard W. , Peters Michael F. , Pratt Jamie H. 
Published: December 2014

ABSTRACT
Based on data collected from 616 experienced financial officers who use U.S. GAAP or IFRS and are domiciled in the U.S., Europe, or Asia, we examine how reporting standards (U.S. GAAP versus IFRS) and domicile (U.S. versus non-U.S.) affect earnings management (real versus accrual). U.S. firms using U.S. GAAP rely more heavily on real methods than non-U.S. firms that use either IFRS or U.S. GAAP and U.S. firms using IFRS. U.S. firms using U.S. GAAP operate in an environment that encourages real over accruals methods; specifically, U.S. GAAP facilitates detection of earnings management, and enforcement is more effective in the U.S. Further, the likelihood and amount of earnings management do not differ across conditions, suggesting that firms using less accruals earnings management tend to fully compensate by increasing real methods. So stronger reporting environments do not necessarily reduce total earnings management, but instead encourage substitution of real for accruals methods.
Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements
Authors: Abernathy John , Hackenbrack Karl E. , Joe Jennifer R. , Pevzner Mikhail , Wu Yi-Jing 
Published: December 2014

SUMMARY
Recently, the Public Companies Accounting Oversight Board (PCAOB) solicited public comments on its Staff Consultation Paper Auditing Accounting Estimates and Fair Value Measurements. This commentary summarizes the contributors' views on the various questions asked in the PCAOB Staff Consultation Paper. Our comments submitted to the PCAOB appear below.
Data Availability: The invitation to comment (which invited comments through November 4, 2014), with links to the consultation paper, is available at: http://pcaobus.org/Standards/Pages/SCP _ Accounting _ Estimates _ Fair_Value.aspx
Computer Controlled System for the Magnetron Sputtering Deposition of the Metallic Multilayers
Authors: Marszałek Konstanty , Stępień Jacek , Mania Ryszard 
Published: December 2014

Abstract
Deposition of the metallic multilayers is a part
of the scientific program on the chemical reaction leading to
intermetallic compound formation. This reaction is known as self
propagation high temperature synthesis (SHS). The key problem
in this investigation is to produce the metallic multilayer system
with good repeatability of thin films thicknesses. Thin should
be thin, parallel and with low volume of intermixing region
between components. Computer control system for the pulsed
(mid frequency MF) magnetron sputtering equipment dedicated
for metallic multilayers deposition is presented in this paper. The
rotation velocity of the sample holder and the gas inlet through
membrane valves are the main parameters controlled by the
system. Parameters of the magnetron gun power supply, sample
temperature and technological gas pressure are registered. The
process cards which define all process parameters are collected
for each dedicated process type. All cards are collected in a
process cards library which permits for full automatization of
all operations. Software was written in a graphical LabVIEW
environment.
40 Jahre Umweltmonitoring im Einflussgebiet einer Kehrichtverbrennungsanlage
Authors: Marti Jakob , Bertini Rico , Günthardt-Goerg Madeleine S. 
Published: December 2014

40 years of environmental monitoring in the area of influence of a waste incineration plant
The waste incineration plant (WIP) of Niederurnen (canton of Glarus, Switzerland) was opened at the end of 1973. It is situated in a plain at the foot of a mountain slope covered with beech trees. In the context of the licensing procedure, the local community requested a monitoring program to document the effects the plant would have on the environment. As a consequence, starting in 1971, three examples of sampling were carried out before the WIP came into operation at the end of 1973 and a monitoring program on the basis of the analysis of chloride, heavy metals and other elements in the leaves of mature beech trees was started. At 22 sites around the plant, leaves were harvested annually over a period of 40 years. Initially, the plant system had only simple flue-gas cleaning. Following Swiss air pollution control legislation, the cleaning system was improved in several steps. These improvements resulted in marked decreases in the concentrations of foliar chloride and zinc. Foliar chloride (and zinc) concentration may be considered as a good bioindicator for the environmental effects of a WIP.
<i>Persicaria lankeshanensis</i> (Polygonaceae: Persicarieae), A new species from Guangdong, China
Authors: Liang Tong-Jun , Li Bo 
Published: December 2014

Persicaria lankeshanensis, a new species of Polygonaceae from the Lankeshan Nature Reserve, Guangdong province of China, is described and illustrated. Persicaria lankeshanensis is similar to P. taquetii but differs from the latter by having stems, leaves, and ocreae densely pubescent, pedicels shorter than bracts, smaller flowers and achenes, and achenes opaque and minutely granular-striate. A comparison of achenes, pollen and abaxial leaf epidermis between the two species is provided.DOI: http://dx.doi.org/10.3329/bjpt.v21i2.21353Bangladesh J. Plant Taxon. 21(2): 147-152, 2014 (December)
Cutting Edge: Epigenetic Regulation of Foxp3 Defines a Stable Population of CD4+ Regulatory T Cells in Tumors from Mice and Humans
Authors: Waight Jeremy D. , Takai Shinji , Marelli Bo , Qin Guozhong , Hance Kenneth W. , Zhang Dong , Tighe Robert , Lan Yan , Lo Kin-Ming , Sabzevari Helen , Hofmeister Robert , Wilson Nicholas S. 
Published: December 2014

Abstract
CD4+ regulatory T cells (Tregs) are critical for maintaining self-tolerance and function to prevent autoimmune disease. High densities of intratumoral Tregs are generally associated with poor patient prognosis, a correlation attributed to their broad immune-suppressive features. Two major populations of Tregs have been defined, thymically derived natural Tregs (nTregs) and peripherally induced Tregs (iTregs). However, the relative contribution of nTregs versus iTregs to the intratumoral Treg compartment remains controversial. Demarcating the proportion of nTregs versus iTregs has important implications in the design of therapeutic strategies to overcome their antagonistic effects on antitumor immune responses. We used epigenetic, phenotypic, and functional parameters to evaluate the composition of nTregs versus iTregs isolated from mouse tumor models and primary human tumors. Our findings failed to find evidence for extensive intratumoral iTreg induction. Rather, we identified a population of Foxp3-stable nTregs in tumors from mice and humans.
On s-semipermutable or s-quasinormally Embedded Subgroups of Finite Groups
Authors: Kong Qingjun , Guo Xiuyun 
Published: December 2014

AbstractSuppose that G is a finite group and H is a subgroup of G. H is said to be s-semipermutable in G if HGp = GpH for any Sylow p-subgroup Gp of G with (p, |H|) = 1; H is said to be s-quasinormally embedded in G if for each prime p dividing the order of H, a Sylow p-subgroup of H is also a Sylow p-subgroup of some s-quasinormal subgroup of G. In every non-cyclic Sylow subgroup P of G we fix some subgroup D satisfying 1 < |D| < |P| and study the structure of G under the assumption that every subgroup H of P with |H| = |D| is either s-semipermutable or s-quasinormally embedded in G. Some recent results are generalized and unified.
A Short Note on the Continuous Rokhlin Property and the Universal Coefficient Theorem in E-theory
Authors: Szabó Gábor 
Published: December 2014

AbstractLet G be a metrizable compact group, A a separable C*-algebra, and α:G → Aut(A) a strongly continuous action. Provided that α satisfies the continuous Rokhlin property, we show that the property of satisfying the UCT in E-theory passes from Ato the crossed product C*-algebra A⋊α G and the ûxed point algebra Aα. This extends a similar result by Gardella for KK-theory in the case of unital C*-algebras but with a shorter and less technical proof. For circle actions on separable unital C*-algebras with the continuous Rokhlin property, we establish a connection between the Etheory equivalence class of A and that of its fixed point algebra Aα.
Morphological characteristic of fruit, drupes and seeds genotypes of Ziziphus jujuba Mill.
Authors: Grygorieva Olga , Abrahamová Vlasta , Karnatovská Margarita , Bleha Roman , Brindza Ján 
Published: December 2014

The aim of this work is to discriminate 28 Ziziphus jujuba Mill. genotypes (ZJ-01 - ZJ-28) based on weight and morphological characteristics of fruit, stones and seeds. These genotypes maintained in a clone repository (Nova Kachovka, Ukraine) were chosen for investigation as potential species for cultivation and use in Slovakia. The fruits were collected at the period of their full maturity (October); their morphometric parameters were following: weight from 2.90 g (ZJ-13) to 28.99 g (ZJ-22), length from 20.73 mm (ZJ-08) to 44.84 mm (ZJ-04), and width from 16.64 mm (ZJ-13) to 38.87 mm (ZJ-22). Isolated stones were also analysed, and their weight was from 0.173 g (ZJ-07) to 0.731 g (ZJ-20), length from 12.84 mm (ZJ-08) to 28.67 mm (ZJ-04), and width from 5.06 mm (ZJ-07) to 9.74 mm (ZJ-01). The weight of the seeds was ranging from 20.00 mg (ZJ-25) to 69.11 mg (ZJ-12), length from 7.24 mm (ZJ-15) to 11.85 mm (ZJ-04), and width was from 3.86 mm (ZJ-05) to 6.84 mm (ZJ-12). Significant differences in the size, shape and color of fruits, stones and seeds were also identified. The pulp, seedless stones and seeds constitute 92.81% (ZJ-26) - 98.32% (ZJ-04), 1.36% (ZJ-04) - 6.27% (ZJ-20), and 0.25% (QA-24, QA-25) - 1.21% (ZJ-16) of the total fruits weight, respectively The shape index of the fruits was found in the range of 1.04 (ZJ-08) to 2.00 (ZJ-12 and ZJ-25). The shape indexes of stones and seeds were found ranging from 1.74 (ZJ-08) to 4.53 (ZJ-05) and from 1.32 (ZJ-23) to 2.74 (ZJ-04), respectively. The relative weight of pulp was determined in the range from 92.76% (ZJ-13) to 98.32% (ZJ-04) and the relative weight of seed was determined in the range of 0.25% (ZJ-24 and ZJ-25) to 1.16% (ZJ-26). The Chinese jujube genotypes of this study were grouped based on hierarchical clustering of the fruit, stone and seed characteristics.
Application of Immunohistochemistry in Thyroid Pathology
Authors: Liu Haiyan , Lin Fan 
Published: December 2014

ContextAccurate classification of follicular-patterned thyroid lesions is not always an easy task on routine surgical hematoxylin-eosin–stained or cytologic fine-needle aspiration specimens. The diagnostic challenges are partially due to differential diagnostic criteria that are often subtle and subjective. In the past decades, tremendous advances have been made in molecular gene profiling of tumors and diagnostic immunohistochemistry, aiding in diagnostic accuracy and proper patient management.ObjectiveTo evaluate the diagnostic utility of the most commonly studied immunomarkers in the field of thyroid pathology by review of the literature, using the database of indexed articles in PubMed (US National Library of Medicine) from 1976–2013.Data SourcesLiterature review, authors' research data, and personal practice experience.ConclusionsThe appropriate use of immunohistochemistry by applying a panel of immunomarkers and using a standardized technical and interpretational method may complement the morphologic assessment and aid in the accurate classification of difficult thyroid lesions.
Application of Immunohistochemistry in Gastrointestinal and Liver Neoplasms: New Markers and Evolving Practice
Authors: Chen Zongming Eric , Lin Fan 
Published: December 2014

ContextDiagnosis of primary gastrointestinal and liver neoplasms is usually straightforward. Immunohistochemistry is most helpful to differentiate metastatic carcinomas with morphologic similarity and to resolve tumors of unknown origin. Recently, several new markers highly sensitive and specific for primary liver and gastrointestinal tumors have been discovered. Their potential diagnostic application has not been widely appreciated by general practicing pathologists. In addition, a new trend in immunohistochemistry application has started, focusing on assessing predictive markers (such as human epidermal growth factor receptor 2) and mutation-specific markers (v-raf murine sarcoma viral oncogene homolog B V600E) to directly guide clinical management. Practicing pathologists need to be aware of and prepared for this evolving trend.ObjectivesTo summarize the usefulness of several recently discovered immunohistochemical markers in the study of gastrointestinal and liver tumors; to suggest the most current and effective immunohistochemical panels addressing common diagnostic challenges for these tumors; to share practical experience and useful tips for human epidermal growth factor receptor 2 testing in gastric and gastroesophageal junction adenocarcinoma and v-raf murine sarcoma viral oncogene homolog B V600E immunohistochemistry in colorectal carcinoma.Data SourcesSources include literature review, and authors' research data and practice experience. The cases illustrated are selected from the pathology archives of the Geisinger Medical Center (Danville, Pennsylvania).ConclusionsApplication of immunohistochemistry in gastrointestinal and liver tumors continues to evolve. New tumor-specific markers constantly emerge and help pathologists to further improve diagnostic accuracy. Assessment of predictive and prognostic markers by immunohistochemistry in routine pathologic diagnosis is a new trend and will greatly facilitate the advancement of personalized cancer therapy.
Review and Updates of Immunohistochemistry in Selected Salivary Gland and Head and Neck Tumors
Authors: Zhu Shaobo , Schuerch Conrad , Hunt Jennifer 
Published: December 2014

ContextImmunohistochemistry is a useful tool for diagnosing salivary gland and head and neck tumors.ObjectiveTo review immunohistochemical markers, which can aid in the diagnosis of selected salivary gland and head and neck tumors.Data SourcesLiterature review and authors' personal practice experience.ConclusionsSalivary gland and head and neck tumors include a large diverse group of tumors with complex and overlapping histologic features. Immunohistochemistry plays an important role in resolving the differential diagnosis of some salivary gland and head and neck tumors and can provide information for the prognosis of certain tumors.
An Update on the Application of Newly Described Immunohistochemical Markers in Soft Tissue Pathology
Authors: Lin George , Doyle Leona A. 
Published: December 2014

ContextDuring the last 5 to 10 years, significant progress has been made in the molecular characterization of soft tissue tumors, predominantly with the identification of recurrent translocations or amplification of certain genes in different tumor types. Alongside this, translational efforts have identified many novel and diagnostically useful immunohistochemical markers for many of these tumor types.ObjectiveThis article reviews a select group of recently described immunohistochemical markers of particular use in the evaluation of mesenchymal neoplasms; the underlying biology of the protein product, practical utility, and limitations of each marker are discussed in detail.Data SourcesLiterature review, authors' research data, and personal practice experience serve as sources.ConclusionsThere are many diagnostically useful immunohistochemical markers to help confirm the diagnosis of many different soft tissue tumor types, some of which have reduced the need for additional, and more costly, studies, such as fluorescence in situ hybridization. However, no one marker is 100% specific for a given tumor, and knowledge of potential pitfalls and overlap in patterns of staining among other tumor types is crucial to ensure the appropriate application of these markers in clinical practice.
Volcanic ash layer depth: Processes and mechanisms
Authors: Dacre H. F. , Grant A. L. M. , Harvey N. J. , Thomson D. J. , Webster H. N. , Marenco F. 
Published: December 2014

AbstractThe long duration of the 2010 Eyjafjallajökull eruption provided a unique opportunity to measure a widely dispersed volcanic ash cloud. Layers of volcanic ash were observed by the European Aerosol Research Lidar Network with a mean depth of 1.2 km and standard deviation of 0.9 km. In this paper we evaluate the ability of the Met Office's Numerical Atmospheric‐dispersion Modelling Environment (NAME) to simulate the observed ash layers and examine the processes controlling their depth. NAME simulates distal ash layer depths exceptionally well with a mean depth of 1.2 km and standard deviation of 0.7 km. The dominant process determining the depth of ash layers over Europe is the balance between the vertical wind shear (which acts to reduce the depth of the ash layers) and vertical turbulent mixing (which acts to deepen the layers). Interestingly, differential sedimentation of ash particles and the volcano vertical emission profile play relatively minor roles.
Imaging supershear rupture for the 2014 Mw 6.9 Northern Aegean earthquake by backprojection of strong motion waveforms
Authors: Evangelidis C. P. 
Published: December 2014

AbstractThe seismic source spatiotemporal evolution of the Mw 6.9 event on 24 May 2014 in Northern Aegean is imaged by backprojection of strong motion envelopes. The results indicate that the event ruptured on two different fault segments. In the first one, rupture propagated from the hypocenter westward for ∼20 km. In the second delayed segment to the east, rupture propagated eastward for ∼65 km with a supershear velocity (∼5.5 km/s). At the end of this rupture the largest stacking amplitudes are imaged, associated with possible stopping phases from the abrupt cessation of a fast slip. Low‐aftershock seismicity on the supershear segment implies a simple and linear fault geometry there. This is the third large event in the Northern Aegean Trough‐Northern Anatolian Fault zones that has ruptured with supershear speed. This characteristic should be taken into account in studying past events and estimating seismic hazard in this area.
Gravity wave momentum fluxes from MF and meteor radar measurements in the polar MLT region
Authors: Placke Manja , Hoffmann Peter , Latteck Ralph , Rapp Markus 
Published: December 2014

AbstractAnnual cycles of horizontal winds and gravity wave (GW) momentum fluxes in the mesosphere/lower thermosphere (MLT) are presented for the medium frequency Doppler radar at Saura (SMF radar, located at 69°N, 16°E) for the first time. Four year mean wind and momentum flux fields for 2008 through 2011 clearly show the coupling and interactions between GWs and the mean flow especially in the summer months. GW breaking at mesopause heights results in momentum flux divergence and affects the wind field by forcing a reversal of the wind profile in summer. Height‐time cross sections for the individual years (2008 to 2011) illustrate the year‐to‐year variation of horizontal winds and the vertical fluxes of zonal and meridional momentum. They show similar annual patterns from year to year which are more consistent in the summer months than during winter and have maximum absolute values in 2009. Furthermore, the precise SMF radar measurements give an excellent possibility to evaluate momentum flux estimates from the colocated meteor radar at Andenes. Both radars have different capabilities, and different techniques are applied to derive momentum fluxes. They show comparable results for the 4 year mean annual cycles of horizontal winds and momentum fluxes especially in summer. This holds for both structure and magnitudes in the overlapping heights, where the SMF radar data provide a wider vertical coverage. The best agreement is found for the zonal components of both radars, whereas there are some larger discrepancies in the meridional components, especially in the vertical flux of meridional momentum.
Superthermal electron magnetosphere‐ionosphere coupling in the diffuse aurora in the presence of ECH waves
Authors: Khazanov G. V. , Tripathi A. K. , Singhal R. P. , Himwich E. W. , Glocer A. , Sibeck D. G. 
Published: December 2014

AbstractThere are two main theories for the origin of the diffuse auroral electron precipitation: first, pitch angle scattering by electrostatic electron cyclotron harmonic (ECH) waves, and second, by whistler mode waves. Precipitating electrons initially injected from the plasma sheet to the loss cone via wave‐particle interaction processes degrade in the atmosphere toward lower energies and produce secondary electrons via impact ionization of the neutral atmosphere. These secondary electrons can escape back to the magnetosphere, become trapped on closed magnetic field lines, and deposit their energy back to the inner magnetosphere. ECH and whistler mode waves can also move electrons in the opposite direction, from the loss cone into the trap zone, if the source of such electrons exists in conjugate ionospheres located at the same field lines as the trapped magnetospheric electron population. Such a situation exists in the simulation scenario of superthermal electron energy interplay in the region of diffuse aurora presented and discussed by Khazanov et al. (2014) and will be quantified in this paper by taking into account the interaction of secondary electrons with ECH waves.
Long‐duration geomagnetic storm effects on the D region of the ionosphere: Some case studies using VLF signal
Authors: Choudhury Abhijit , De Barin Kumar , Guha Anirban , Roy Rakesh 
Published: December 2014

AbstractThe present work investigates the effects of long‐duration geomagnetic storms on VLF signal during ionospheric sunrise time, commonly known as D Layer Preparation Time (DLPT) depth. The VLF signal at 19.8 kHz transmitted from Northwest Cape, Australia, and received at a low‐latitude station, Tripura, India, is used for the present analysis. The data for the analysis are selected from November 2008 to October 2011. In the active period of the geomagnetic storms, the average DLPT depth is found to have a negative correlation coefficient of 0.91 with geomagnetic Ap index. It is also found that with each 10 unit increase of Ap index, the DLPT depth (the day and night asymmetry level) changes by 1.25 dB. The results are supported with modeled International Reference Ionosphere (IRI) electron density data and DLPT depth at 71 km height for the three positions, namely, receiver position, signal hop position, and the transmitter position along the total Great Circle Path. It is found that the receiver position electron density is the main controlling factor for DLPT depth. The correlation between IRI electron density and DLPT depth increases from −0.13 at transmitter position to −0.33 at the first hop position, to −0.46 at the receiver position, respectively. The percentage change of post storm electron density, at 71 km height, is found to increase by more than 100% at the receiver position. The results are discussed on the basis of the electron density changes over the signal propagation path, mainly caused by the geomagnetic storms.