bluuebunny/crossref_metadata_2025_split huggingface dataset:
Auditor-provided non-audit services in listed and private family firms
Authors: Dobler Michael 
Published: April 2014

Purpose
– The aim of this paper is to provide evidence on the extent and the consequences of the provision of non-audit services (NAS) by statutory auditors to German family firms.

Design/methodology/approach
– The study analyzes hand collected fee data of 368 listed and private family firms in Germany. It employs univariate tests, ordinary least squares and two-stage least squares regressions to investigate potential threats to perceived auditor independence and knowledge spillovers between jointly provided NAS and audit services.

Findings
– Incumbent auditors are shown to be a significant source of various types of NAS to family firms. There is weak evidence on threats to perceived auditor independence and support for reciprocal knowledge spillovers between the services. While listed and private family firms do not differ in regard to the proportion of NAS fees, comparative findings suggest that key threats and benefits of jointly provided services are more prevalent among private than among listed family firms.

Research limitations/implications
– The study suffers from limited data availability and is restricted to the initial year of mandatory audit fee disclosure of private firms in Germany. Particularities of family firms and the German setting, as well as differential results for listed and private family firms, suggest fruitful avenues for future research.

Practical implications
– The study addresses the current issues in audit regulation. Regulatory bodies should consider that key threats and benefits of auditor-provided NAS decrease with stronger exogenous restrictions. Attempts to restrict jointly provided services in the EU suggest family firms to reconsider their reliance on auditors as a trusted source of NAS.

Originality/value
– This study is the first to provide evidence on the extent and consequences of auditor-provided NAS in family firms based on fee disclosure. It is also among the few studies that investigate private firms in a code law country and complements prior evidence from Germany that is restricted to listed firms. More generally, it contributes to limited evidence at the intersection of audit and family business research.
Quantifying recovery rates and resilience of seabed habitats impacted by bottom fishing
Authors: Lambert Gwladys I. , Jennings Simon , Kaiser Michel J. , Davies Thomas W. , Hiddink Jan G. 
Published: April 2014

Summary

The Ecosystem Approach to Fisheries requires that managers take account of the environmental impacts of fishing. Towed bottom‐fishing gears disturb seabed habitats and cause mortality of benthic invertebrates. Measurements of recovery rates of marine habitats after fishing disturbance can provide insight into spatial variations in resilience and may be used to assess the sustainability of these fishing impacts and inform the development of appropriate management strategies.

To measure recovery on real fishing grounds at fishery‐ and management‐relevant scales, we estimated the post‐disturbance recovery rates of epifaunal marine benthic communities on coarse and hard substrata across >4000 km² of seabed where the patchy distribution of bottom fishing in space and time creates a mosaic of habitat patches at different stages of recovery.

The history of fishing events at each location was described using satellite vessel monitoring system (VMS) data. Recovery rates were extrapolated from the relationship between time since the last fishing event and abundance of epifaunal benthic invertebrates with life‐history traits that are expected to make them sensitive to fishing.

Recovery of abundance of all species and functional groups (medium to medium‐large size, medium to long life span, suspension feeding, high body flexibility and low mobility species) was estimated to take <1 to >10 years, depending on the group, with faster recovery in areas with faster tidal currents.

The recovery of large species was faster when conspecifics were abundant within a radius of 6 km, suggesting an important role for maintaining local sources of recruits to repopulate impacted areas.

Synthesis and applications. We used a new method to estimate the recovery rate of benthic communities and to describe spatial differences in sensitivity to fishing. Bottom fishing in areas that recover quickly will minimize overall impacts, while leaving unfished patches of seabed will enhance recovery rates in fished areas. We conclude that management plans which limit bottom trawls and dredge fisheries to more resilient areas and maintain unfished patches within these areas will minimize the collective impacts of a given amount of fishing effort on seabed habitats.
The dispersion and detection patterns of mtDNA‐assigned red fox Vulpes vulpes scats in Tasmania are anomalous
Authors: Marks Clive A , Obendorf David , Pereira Filipe , Edwards Ivo , Hall Graham P 
Published: April 2014

Summary

Models used for resource allocation in eradication programmes must be based on replicated data of known quality and have proven predictive accuracy, or they may provide a false indication of species presence and/or distribution. In the absence of data corroborating the presence of extant foxes Vulpes vulpes in Tasmania, a habitat‐specific model based upon mtDNA data (Sarre et al. 2012. Journal Applied Ecology, 50, 459–468) implied that foxes were widespread. Overall, 61 of 9940 (0·6%) surveyed scats were assigned as mtDNA fox positive by the fox eradication programme (FEP).

We investigated the spatiotemporal distribution of the 61 mtDNA‐assigned fox scats and modelled the probability of replicating scat detection in independent surveys using detection dogs based upon empirically derived probabilities of scat detection success obtained by the FEP using imported fox scats.

In a prior mainland study, fox genotypes were recurrently detected in a consecutive four‐day pool of scats. In Tasmania, only three contemporaneously collected scat pairs of unknown genotype were detected by the FEP within an area corresponding to a conservatively large mainland fox home range (639 ha) in a decade. Nearest neighbour pairs were widely spaced (mean = 7·0 km; circular area = 153 km2) and generated after a mean of 281 days.

The majority of assigned mtDNA positive scats were found in urban and peri‐urban environments corresponding to small mainland fox home ranges (30–45 ha) that imply higher scat density and more certain replication. Using the lowest empirically determined scat detection success for dogs, the failure to replicate fox scat detection on 34 of 36 occasions in a large (639 ha) home range is highly improbable (P = 0·00001) and suggestive of Type I error.

Synthesis and applications. Type I error, which may have various sources, should be considered when scat mtDNA data are few, accumulated over many years, uncorroborated by observations of extant specimens, inadequately replicated in independent surveys within an expected spatiotemporal scale and reported in geographically isolated environments unlikely to have been colonized.
The demography of free‐roaming dog populations and applications to disease and population control
Authors: Morters Michelle K. , McKinley Trevelyan J. , Restif Olivier , Conlan Andrew J. K. , Cleaveland Sarah , Hampson Katie , Whay Helen R. , Damriyasa I. Made , Wood James L. N. 
Published: April 2014

Summary

Understanding the demography of domestic dog populations is essential for effective disease control, particularly of canine‐mediated rabies. Demographic data are also needed to plan effective population management. However, no study has comprehensively evaluated the contribution of demographic processes (i.e. births, deaths and movement) to variations in dog population size or density, or determined the factors that regulate these processes, including human factors.

We report the results of a 3‐year cohort study of domestic dogs, which is the first to generate detailed data on the temporal variation of these demographic characteristics. The study was undertaken in two communities in each of Bali, Indonesia and Johannesburg, South Africa, in rabies‐endemic areas and where the majority of dogs were free‐roaming. None of the four communities had been engaged in any dog population management interventions by local authorities or animal welfare organizations. All identified dogs in the four communities were monitored individually throughout the study.

We observed either no population growth or a progressive decline in population size during the study period. There was no clear evidence that population size was regulated through environmental resource constraints. Rather, almost all of the identified dogs were owned and fed regularly by their owners, consistent with population size regulated by human demand. Finally, a substantial fraction of the dogs originated from outside the population, entirely through the translocation of dogs by people, rather than from local births. These findings demonstrate that previously reported growth of dog populations is not a general phenomenon and challenge the widely held view that free‐roaming dogs are unowned and form closed populations.

Synthesis and applications. These observations have broad implications for disease and population control. The accessibility of dogs for vaccination and evaluation through owners and the movement of dogs (some of them infected) by people will determine the viable options for disease control strategies. The impact of human factors on population dynamics will also influence the feasibility of annual vaccination campaigns to control rabies and population control through culling or sterilization. The complex relationship between dogs and people is critically important in the transmission and control of canine‐mediated rabies. For effective management, human factors must be considered in the development of disease and population control programmes.
Effects of entecavir on peripheral blood lymphocyte profiles in chronic hepatitis B patients with suboptimal responses to adefovir
Authors: Zhang Liwen , Wang Quan , Zhao Pingwei , Hu Xiaoli , Jiang Yanfang 
Published: April 2014

SummaryThe aim of the present study was to assess the long‐term impact of entecavir (ETV) on T, B and natural killer (NK) cell immunity in patients with suboptimal responses to adefovir (SRA) chronic hepatitis B (CHB). Thirty SRA CHB patients and 20 age‐ and gender‐matched healthy controls (HC) completed at least 6 months of ETV treatment. Hepatitis B virus (HBV) DNA loads, alanine aminotransferase (ALT) and aspartate aminotransferase (AST) and the frequency of different subsets of T, B and NK cells in individual subjects were measured. There were smaller numbers of CD3–CD56+ and CD244+ NK cells, CD3+CD8+ T cells and cytokine‐secreting CD4+ T cells, but greater numbers of CD3+CD4+, CD4+CD25+Foxp3+, CD4+CD25+CD127low T cells and CD19+CD27+ B cells, detected in SRA patients. After switching to ETV monotherapy, the levels of HBV DNA and hepatitis B s antigen, as well as hepatitis B e antigen seropositivity, decreased gradually, accompanied by decreases in ALT and AST levels. Furthermore, the number of NK, CD8+ and cytokine‐secreting CD4+ T cells increased, whereas the number of CD4+, CD4+CD25+Foxp3+, CD4+CD25+CD127low T cells and CD19+CD27+ B cells decreased, in SRA CHB patients. The frequency of CD4+ interferon‐γ‐positive T cells was negatively associated with serum HBV DNA levels. Thus, treatment with ETV inhibits HBV replication, modulates T and NK cell immunity and improves liver function in SRA CHB patients.
The Better Sort: Nobility and Human Variety in Eighteenth‐Century Great Britain
Authors: Mc Inerney Timothy 
Published: April 2014

AbstractThe noble tradition of exclusive, linear bloodlines has been one of the most consistent and influential elements of race‐thinking in Western history, expressing human superiority in terms of genealogical purity, which must be perpetually protected from contamination with the blood of inferior stock. This article briefly reviews the different facets of noble blood in eighteenth‐century Britain – spiritual, political and medical – and considers how different discourses of hereditary privilege influenced the emergence of human taxonomies at this time.
Permian Fusuline Fauna from the Lower Part of the Lugu Formation in the Central Qiangtang Block and its Geological Implications
Authors: ZHANG Yichun , SHI Guangrong , SHEN Shuzhong , YUAN Dongxun 
Published: April 2014

Abstract:A Kubergandian (Kungurian) fusuline fauna from the lower part of the Lugu Formation in the Cuozheqiangma area, central Qiangtang Block is described. This fusuline fauna belongs to the Southern Transitional Zone in palaeobiogeography, and is characterised by the presence of the distinctive bi‐temperate genus Monodiexodina and many genera common in lower latitude Tethyan areas such as Parafusulina and Pseudodoliolina. The occurrence of Monodiexodina in the fauna confirms that the seamount‐type carbonates of the Lugu Formation did not originate from the Palaeotethys Ocean, but rather from a branch of the Neotethys Ocean after the rifting of the Qiangtang Block from the Tethys Himalaya area in the Artinskian.
Landslide Developmental Characteristics and Response to Climate Change since the Last Glacial in the Upper Reaches of the Yellow River, NE Tibetan Plateau
Authors: YIN Zhiqiang , QIN Xiaoguang , YIN Yueping , ZHAO Wuji , WEI Gang 
Published: April 2014

Abstract:The upper reaches of the Yellow River in northeastern Tibetan Plateau are geohazards areas. The evolution of the Yellow River, chronology of some landslides, and spatiotemporal distribution characteristics of super large scale and giant landslides within the region are summarized using paleoclimate evidence, and the relationship between the intensive landslide period and climatic changes since the Last Glacial period is analyzed. It is concluded that (1) Super large scale and giant landslides are distributed widely within the region, particularly in the Qunke‐Jianzha basin. (2) The chronological sequence of landslides is established by dating the slip zones of landslides and analyzing the relations between landslides and their overlying or underlying loess formations. Five landslide development periods are determined: 53–49 ka BP, 33–24 ka BP, 10–8 ka BP, 5–3.5 ka BP, and the present. (3) These correspond closely to warm and wet periods during the last 100,000 years, i.e., two weak paleosol development stages of Malan loess deposited during the last Glacial period in the Chinese loess Plateau, L1–4 and L1–2 that belong to the marine oxygen isotope stage 3, the last deglacial period, the Holocene Optimum, and the modern global warming period. (4) Landslide triggers may be closely linked to warm and wet periods related to rapid climatic transitions.
On the Geodynamic Mechanism of Episodic Uplift of the Tibetan Plateau during the Cenozoic Era
Authors: WANG Guocan , CAO Kai , WANG An , SHEN Tianyi , ZHANG Kexin , WANG Liquan 
Published: April 2014

Abstract:Multi‐stage uplift of the Tibetan Plateau during the Cenozoic implies a complex geodynamic process. In this paper, we review main geodynamic models for the uplift of the plateau, and, in particular, analyze the spatio‐temporal framework of the Cenozoic deformation structures, which are closely related to the deep geodynamic mechanism for the plateau uplift. From this perspective, significant change of the deformation regime over the Tibetan Plateau occurred by the middle‐late Miocene, while thrust and thrust‐folding system under NS compression was succeded by extension or stress‐relaxation. Meanwhile, a series of large‐scale strike‐slip faults commenced or was kinemtically reversed. Based on a systematic synthesis of the structure deformation, magmatism, geomorphological process and geophysical exploration, we propose a periodical model of alternating crustal compression and extension for episodic uplift of the Tibetan Plateau.
Significant reductions in mortality of threatened seabirds in a South African trawl fishery
Authors: Maree B. A. , Wanless R. M. , Fairweather T. P. , Sullivan B. J. , Yates O. 
Published: April 2014

AbstractGlobally, many thousands of seabirds are killed accidentally in demersal trawl fisheries through cable interactions and net entanglements. However, multi‐year datasets for estimating seabird–trawl interactions robustly are scarce. In 2004/2005, an estimated 15 500 (7000–26 000) seabirds were killed annually through cable strikes in the South African deep‐water hake trawl fishery; the majority were albatrosses. We reanalysed those data using fishing effort from vessel logbooks (previously unavailable). The new estimates are ∼40% lower across all taxa: ∼9300 birds in 2004, of which ∼7200 were albatrosses. We compare these figures to data from 2006 to 2010, when vessels used a single measure (bird‐scaring lines) to reduce seabird mortality. From 64 trips and 690 hours of observation, 41 seabirds were confirmed killed due to cable strikes, of which 22% were albatrosses. Fatal cable interactions occurred overwhelmingly when vessels discarded offal, with the highest rates (birds killed per hour of observation) in winter and during setting. Comparing rates shows that bird‐scaring lines alone resulted in 73–95% lower mortality in the winter/discard strata (all seabirds: 0.56 birds per hour before, 0.15 birds per hour after, P < 0.001; albatrosses: 0.44 birds per hour before, 0.02 birds per hour after, P < 0.001). Estimated total mortality [mean and 95% confidence intervals (CIs)] in this fishery in 2010 was 990 (556–1633) seabirds, including 83 (38–166) albatrosses, a reduction in mean albatross deaths of > 95%, reflecting both bird‐scaring line effectiveness (accounting for > 90%) and annual fishing effort reduced by 50% from 2004–2005 to 2010. Bird‐scaring lines cost < US$200 each in South Africa, a trivial expense per vessel for a measure that reduces fatal interactions with threatened seabirds so effectively. Our results provide a strong case for the mandatory adoption of bird‐scaring lines in trawl fisheries with high densities of scavenging seabirds.
The impact of alcohol on clinical outcomes in established psychosis: a longitudinal study
Authors: Barrowclough Christine , Eisner Emily , Bucci Sandra , Emsley Richard , Wykes Til 
Published: April 2014

AbstractBackground and AimsAlcohol use disorders are common among people with psychosis and are associated with poorer prognoses. In psychosis patients, there are inconsistent findings regarding the link between alcohol disorders and clinical symptomatic outcomes. This study examined the relationships between alcohol consumption and specific clinical outcomes, including affective symptoms, in psychosis.MethodsParticipants were recruited from secondary care services in the United Kingdom. Two hundred and ten participants whose substance use met inclusion for an alcohol disorder were compared with other substance users (n = 117) on baseline demographic, clinical and substance use variables. The alcohol subgroup was assessed at three time‐points, with repeated measures of psychopathology and alcohol use over a 2‐year period. Generalized estimating equations (GEE) models were used to examine whether change in alcohol use was associated with change in clinical outcomes. We controlled for a wide range of potential confounds, including other substance use.ResultsA small but specific effect was evident for change in the quantity of alcohol consumed on change in depression (adjusted coefficient for 10 total units over 90 days: 0.0015, P = 0.047). Alcohol consumption was not associated with subsequent severity of psychotic symptoms (adjusted coefficient for Positive and Negative Syndrome Scale general for 10 average daily units 0.2492, P = 0.420) or severity of anxiety symptoms (adjusted coefficient for 10 average daily units 0.0534, P = 0.473).ConclusionsFor people with psychosis, the most detrimental effect of alcohol consumption appears to be its effect on mood. Some of this effect seems to be reversible, with drinking reduction associated with subsequent mood improvement.
Peanut allergens are rapidly transferred in human breast milk and can prevent sensitization in mice
Authors: Bernard H. , Ah‐Leung S. , Drumare M.‐F. , Feraudet‐Tarisse C. , Verhasselt V. , Wal J.‐M. , Créminon C. , Adel‐Patient K. 
Published: April 2014

AbstractBackgroundFood allergens have been evidenced in breast milk under physiological conditions, but the kinetic and the role of this passage in food allergies are still unclear. We then aimed to analyze the passage of peanut allergens in human breast milk and their allergenicity/immunomodulatory properties.MethodsHuman breast milk was collected from two non‐atopic peanut‐tolerant mothers before and at different time points after ingestion of 30 g of commercial roasted peanut. Ara h 6, Ara h 6 immune complexes, and the IgE binding capacity of breast milk samples were measured using specific immunoassays. Their allergenic functionality was then assessed using cell‐based assay. Finally, human breast milk obtained before or after peanut ingestion was administered intragastrically to BALB/c mice at different ages, and mice were further experimentally sensitized to peanut using cholera toxin.ResultsAra h 6 is detected as soon as 10 min after peanut ingestion, with peak values observed within the first hour after ingestion. The transfer is long‐lasting, small quantities of peanut allergens being detected over a 24‐h period. IgG–Ara h 6 and IgA–Ara h 6 immune complexes are evidenced, following a different kinetic of excretion than free allergens. Peanut allergens transferred in milk are IgE reactive and can induce an allergic reaction in vitro. However, administration of human breast milk to young mice, notably before weaning, does not lead to sensitization, but instead to partial oral tolerance.ConclusionThe low quantities of immunologically active allergens transferred through breast milk may prevent instead of priming allergic sensitization to peanut.
Diagnosis and treatment of bronchiolitis in Finnish and Swedish children's hospitals
Authors: Mecklin Minna , Hesselmar Bill , Qvist Erik , Wennergren Göran , Korppi Matti 
Published: April 2014

AbstractAimThere is no widely accepted consensus on the diagnosis and treatment of bronchiolitis. This study describes current practices in Finnish and Swedish hospitals.MethodsA questionnaire on the diagnosis and treatment of bronchiolitis in children below 2 years of age was sent to all Finnish and Swedish hospitals providing inpatient care for children. All 22 Finnish hospitals answered, covering 100% of the <12‐month‐old population and 21 of the 37 Swedish hospitals responded, covering 74%.ResultsThe mean upper age limit for bronchiolitis was 12.7 months in Finnish hospitals and 12.5 months in Swedish hospitals. In both, laboured breathing, chest retractions and fine crackles were highlighted as the main clinical findings, followed by prolonged expiration. The mean value for the lowest acceptable saturation in room air was 94% in Finnish hospitals and 93% in Swedish hospitals. The most important factors influencing hospitalisation were young age, desaturation and inability to take oral fluids. Finnish doctors preferred intravenous routes, and Swedish doctors preferred nasogastric tubes for supplementary feeding. The first‐line drug therapy was inhaled racemic adrenaline in Finland and inhaled levo‐adrenaline in Sweden.ConclusionThe diagnosis and treatment of bronchiolitis is fairly similar in Finnish and Swedish hospitals.