bluuebunny/crossref_metadata_2025_split huggingface dataset:
Auditor Fees and Auditor Independence—Evidence from Going Concern Reporting Decisions in Germany
Authors: Ratzinger-Sakel Nicole V. S. 
Published: June 2013

SUMMARY
This study examines the potential for non-audit services to impair auditor independence using going concern modifications as a proxy for audit quality. While prior research has focused primarily on Anglo-Saxon environments, this study focuses on Germany because of the country's unique reporting attributes and lower litigation risk when compared to Anglo-Saxon settings. Based on a sample of financially stressed manufacturing companies during the period 2005–2009, the results do not suggest that German auditors are less independent when the level of non-audit fees is high. However, there is some evidence that Big 4 audit firms are less likely than their non-Big 4 counterparts to issue a going concern emphasis-of-matter paragraph for engagements characterized by both relatively high levels of non-audit fees and financial stress.
REDEEM: A Pragmatic Trial to Reduce Diabetes Distress
Authors: Fisher Lawrence , Hessler Danielle , Glasgow Russell E. , Arean Patricia A. , Masharani Umesh , Naranjo Diana , Strycker Lisa A. 
Published: June 2013

OBJECTIVE
To compare three interventions to reduce diabetes distress (DD) and improve self-management among non–clinically depressed adults with type 2 diabetes mellitus (T2DM).

RESEARCH DESIGN AND METHODS
In REDEEM, 392 adults with T2DM and DD were randomized to computer-assisted self-management (CASM), CASM plus DD-specific problem solving (CAPS), or a computer-administered minimal supportive intervention. Primary outcomes were Diabetes Distress Scale (DDS) total, the Emotional Burden (EB) and Regimen Distress (RD) DDS subscales, and diet, exercise, and medication adherence.

RESULTS
Significant and clinically meaningful reductions in DD (DDS, EB, and RD) and self-management behaviors occurred in all three conditions (P &lt; 0.001), with no significant between-group differences. There was, however, a significant group × baseline distress interaction (P &lt; 0.02), in which patients with high baseline RD in the CAPS condition displayed significantly larger RD reductions than those in the other two conditions. RD generated the most distress and displayed the greatest distress reduction as a result of intervention. The pace of DD reduction varied by patient age: older patients demonstrated significant reductions in DD early in the intervention, whereas younger adults displayed similar reductions later. Reductions in DD were accompanied by significant improvements in healthy eating, physical activity, and medication adherence, although not by change in HbA1c.

CONCLUSIONS
DD is malleable and highly responsive to intervention. Interventions that enhance self-management also reduce DD significantly, but DD-specific interventions may be necessary for patients with high initial levels of DD. Future research should identify the minimal, most cost-effective interventions to reduce DD and improve self-management.
Inflammation and Cognitive Dysfunction in Type 2 Diabetic Carotid Endarterectomy Patients
Authors: Heyer Eric J. , Mergeche Joanna L. , Bruce Samuel S. , Connolly E. Sander 
Published: June 2013

OBJECTIVE
Type 2 diabetic patients have a high incidence of cerebrovascular disease, elevated inflammation, and high risk of developing cognitive dysfunction following carotid endarterectomy (CEA). To elucidate the relationship between inflammation and the risk of cognitive dysfunction in type 2 diabetic patients, we aim to determine whether elevated levels of systemic inflammatory markers are associated with cognitive dysfunction 1 day after CEA.

RESEARCH DESIGN AND METHODS
One hundred fifteen type 2 diabetic CEA patients and 156 reference surgical patients were recruited with written informed consent in this single-center cohort study. All patients were evaluated with an extensive battery of neuropsychometric tests. Preoperative monocyte counts, HbA1c, C-reactive protein (CRP), intercellular adhesion molecule 1, and matrix metalloproteinase 9 activity levels were obtained.

RESULTS
In a multivariate logistic regression model constructed to identify predictors of cognitive dysfunction in type 2 diabetic CEA patients, each unit of monocyte counts (odds ratio [OR] 1.76 [95% CI 1.17–2.93]; P = 0.005) and CRP (OR 1.17 [1.10–1.29]; P &lt; 0.001) was significantly associated with higher odds of developing cognitive dysfunction 1 day after CEA in type 2 diabetic patients.

CONCLUSIONS
Type 2 diabetic patients with elevated levels of preoperative systemic inflammatory markers exhibit more cognitive dysfunction 1 day after CEA. These observations have implications for the preoperative medical management of this high-risk group of surgical patients undergoing carotid revascularization with CEA.
Selection of variables in Discrete Discriminant Analysis
Authors: Marques Anabela , Sousa Ferreira Ana , Cardoso Margarida G.M.S. 
Published: June 2013

Summary In Discrete Discriminant Analysis one often has to deal with dimensionality problems. In fact, even a moderate number of explanatory variables leads to an enormous number of possible states (outcomes) when compared to the number of objects under study, as occurs particularly in the social sciences, humanities and health-related elds. As a consequence, classi cation or discriminant models may exhibit poor performance due to the large number of parameters to be estimated. In the present paper, we discuss variable selection techniques which aim to address the issue of dimensionality. We speci cally perform classi cation using a combined model approach. In this setting, variable selection is particularly pertinent, enabling the handling of degrees of freedom and reducing computational cost.
Clustering of Symbolic Data based on Affinity Coefficient: Application to a Real Data Set
Authors: Sousa Áurea , Bacelar-Nicolau Helena , Nicolau Fernando C. , Silva Osvaldo 
Published: June 2013

SUMMARY In this paper, we illustrate an application of Ascendant Hierarchical Cluster Analysis (AHCA) to complex data taken from the literature (interval data), based on the standardized weighted generalized affinity coefficient, by the method of Wald and Wolfowitz. The probabilistic aggregation criteria used belong to a parametric family of methods under the probabilistic approach of AHCA, named VL methodology. Finally, we compare the results achieved using our approach with those obtained by other authors.
Analysis of the relationship between coefficients of relatedness and molecular similarity of parental forms with respect to the heterosis effect in maize
Authors: Tomkowiak Agnieszka , Broda Zbigniew , Moliński Krzysztof , Molińska-Glura Marta , Adamczyk Józef 
Published: June 2013

SUMMARY Within the last twenty years studies have been conducted at many research centers with the aim of dividing breeding materials into heterotic groups based on molecular markers. Molecular techniques make it possible to study the genetic purity of inbred lines, determine their genetic variability and classify breeding materials for which no information is available on their origin. This study aims to investigate relationships between coefficients of relatedness (pedigree analysis) and molecular similarity estimated on the basis of AFLP and RAPD molecular markers, between parental forms of F1 maize hybrids. Determination of these relationships will make it possible to establish a hierarchy of importance for applied methods concerning selection of parental components for heterotic crossings based on the degree of relatedness and genetic similarity. As a result of the experiment it was shown that in the case of incomplete pedigree information, in the selection of parental components for crossings we may use information concerning molecular similarity determined using AFLP markers and the Jaccard index, which to the least degree differentiates matrices of AFLP and RAPD molecular similarity.
Interior Penalty Discontinuous Approximations of Elliptic Problems
Authors: Lazarov Raytcho D. , Tomov Stanimire Z. , Vassilevski Panayot S. 
Published: June 2013

AbstractThis paper studies an interior penalty discontinuous approximation of
elliptic problems on nonmatching grids. Error analysis, interface domain decomposition
type preconditioners, as well as numerical results illustrating both discretization errors
and condition number estimates of the problem and reduced forms of it are presented.
Supraconvergence of a Finite Difference Scheme for Elliptic Boundary Value Problems of the Third Kind in Fractional Order Sobolev Spaces
Authors: Emmrich E. , Grigorieff R.D. 
Published: June 2013

AbstractIn this paper, we study the convergence of the finite difference discretization
of a second order elliptic equation with variable coefficients subject to general
boundary conditions. We prove that the scheme exhibits the phenomenon of supraconvergence
on nonuniform grids, i.e., although the truncation error is in general of
the first order alone, one has second order convergence. All error
estimates are strictly local.
Another result of the paper is a close relationship between finite difference scheme
and linear finite element methods combined with a special kind of quadrature. As
a consequence, the results of the paper can be viewed as the introduction of a fully
discrete finite element method for which the gradient is superclose. A numerical example is given.
Development of the Tau Method for the Numerical Solution of Two-dimensional Linear Volterra Integro-differential Equations
Authors: Tari A. , Rahimi M. Y. , Shahmorad S. , Talati F. 
Published: June 2013

AbstractIn this paper, we consider a general form of two-dimensional linear
Volterra integro-differential equations(TDLVIDE) of the second order with some sup-
plementary conditions and develop the operational Tau method with standard base for
obtaining a numerical solution.
On the Recovery of Continuous Functions from Noisy Fourier Coefficients
Authors: Sharipov Kosnazar 
Published: June 2013

AbstractWe consider the classical ill-posed problem of the recovery of
continuous functions from noisy Fourier coefficients. For the classes
of functions given in terms of generalized smoothness, we present
a priori and a posteriori regularization parameter choice realizing
an order-optimal error bound.
Native selenium as a byproduct of microbial oxidation of distorted pyrite crystals: the first occurrence in the Carpathians
Authors: Szełęg Eligiusz , Janeczek Janusz , Metelski Paweł 
Published: June 2013

Abstract
Acicular crystals of native selenium up to 30 μm long occur together with barite on the surface of goethite partial pseudomorphs after millimeter-sized pseudotetragonal-prismatic pyrite crystals in calcite veins that cross-cut Senonian sandstones of the Silesian Nappe in the western Polish Outer Carpathians. Native selenium originated from selenium apparently released during bacteria-induced oxidation of pyrite at neutral or near-neutral pH conditions. Oxidizing bacteria preferentially colonized {100} faces of pyrite relative {111} faces.
Gallium and germanium geochemistry during magmatic fractionation and post-magmatic alteration in different types of granitoids: a case study from the Bohemian Massif (Czech Republic)
Authors: Breiter Karel , Gardenová Nina , Kanický Viktor , Vaculovič Tomáš 
Published: June 2013

Abstract
Contents of Ga and Ge in granites, rhyolites, orthogneisses and greisens of different geochemical types from the Bohemian Massif were studied using inductively coupled plasma mass spectrometry analysis of typical whole-rock samples. The contents of both elements generally increase during fractionation of granitic melts: Ga from 16 to 77 ppm and Ge from 1 to 5 ppm. The differences in Ge and Ga contents between strongly peraluminous (S-type) and slightly peraluminous (A-type) granites were negligible. The elemental ratios of Si/1000Ge and Al/1000Ga significantly decreased during magmatic fraction: from ca. 320 to 62 and from 4.6 to 1.2, respectively. During greisenization, Ge is enriched and hosted in newly formed hydrothermal topaz, while Ga is dispersed into fluid. The graph Al/Ga vs. Y/Ho seems to be useful tool for geochemical interpretation of highly evolved granitoids.
The Influence of Honey Bee (Apis Mellifera) Drone Age on Volume of Semen and Viability of Spermatozoa
Authors: Czekońska Krystyna , Chuda-Mickiewicz Bożena , Chorbiński Paweł 
Published: June 2013

Summary
A comparison was done of the volume of semen and viability of spermatozoa collected from drones at ages 15, 20, 25 and 30 days. The drones originated from different queens and were reared in different environments. Semen volume was determined by measuring the filled length of a capillary. Percentages of live and dead spermatozoa were determined by SYBR-14/propidium iodide fluorescence staining and flow cytometry. The volume of semen collected from drones ranged from 0.5 to 1.3 μL. The mean volume of semen significantly decreased with drone age. Sperm viability increased significantly with drone age.
Effect of Barley and Buckwheat Grain Processing on the Development and Feeding of the Confused Flour Beetle
Authors: Kordan Bożena , Gabryś Beata 
Published: June 2013

Abstract
The consequences of pearling and cutting (barley Hordeum vulgare L.), and roasting and cutting (buckwheat Fagopyrum esculentum Möench) on the development and food consumption of the confused flour beetle Tribolium confusum Duv. were studied. The factors affecting the increase in the T. confusum population, and food consumption effectiveness (the proportion of wasted food in the whole amount of the used product) were different in barley and buckwheat. The best barley product for T. confusum was the flour. The population number, the proportion of imagines, and the effectiveness of food consumption were relatively high for cut groats, compared to whole barley. The toughness of the whole groats was most likely the cause of the lowest suitability of this product for the confused flour beetle. Neither the size of the cut groats nor the pearling of barley had any effect on T. confusum development and food consumption effectiveness. The best buckwheat product for T. confusum was the whole hulled non-processed groats. In these groats, the total population number, the proportion of imagines, and the effectiveness of food consumption were relatively high compared to cut groats. The total population number was the lowest in the steamed groats. The decrease in nutrients and B vitamins due to the removal of the embryo and aleurone layer during the breaking process of buckwheat, was possibly the main factor affecting T. confusum development and food consumption in buckwheat.
Automatic Calibration of Stereoscopic Cameras in an Electronic Travel Aid for the Blind
Authors: Peczyński Paweł , Ostrowski Bartosz 
Published: June 2013

Abstract
The article describes a technique developed for identification of extrinsic parameters of a stereovision camera system for the purpose of image rectification without the use of reference calibration objects. The goal of the presented algorithm is the determination of the mutual position of cameras, under the assumption that they can be modeled by pinhole cameras, are separated by a fixed distance and are moving through a stationary scene. The developed method was verified experimentally on image sequences of a scene with a known structure.
Measures to reduce the residual field and field gradient inside a magnetically shielded room by a factor of more than 10
Authors: Voigt Jens , Knappe-Grüneberg Silvia , Schnabel Allard , Körber Rainer , Burghoff Martin 
Published: June 2013

Abstract
Very low residual magnetic field and field gradients are essential for a number of high resolution fundamental physical experiments and for further improvement of very sensitive magnetic measurement devices. The scope ranges from spin precession experiments, e.g. with 3He or neutrons, to biomagnetic measurements, like magnetoencephalograms, and to low field MR spectroscopy. One method of reducing environmental magnetic noise is to use a magnetically shielded room (MSR). Here, measures are demonstrated to improve residual field and field gradient inside a common MSR by a factor of more than 10 by a specific degaussing procedure, material selection of prefabricated parts and active shielding. The process is independent of the shielding factor and works also properly for heavily shielded rooms.
A Current Decomposition-Based Method for Computationally Efficient Implementation of Power Resolution Meters in Non- Sinusoidal Single-Phase Systems
Authors: Balci Murat Erhan , Hocaoglu Mehmet Hakan 
Published: June 2013

Abstract
For non-sinusoidal single-phase systems, the classical apparent power has been divided into various components using different techniques. These power resolutions generally aim at to provide a tool for the accurate determination of the maximum power factor achievable with a passive compensator and to measure the load.s nonlinearity degree. This paper presents a current decomposition-based methodology that can be employed for computationally efficient implementation of the widely recognized non-sinusoidal power resolutions. The proposed measurement method and the original expressions of the power resolutions are comparatively evaluated by considering their computational complexity. The results show that the proposed method has a significant advantage in terms of computational efficiency for the simultaneous measurements of the powers when compared with the original expressions. Finally, in this paper, a PC-based power meter is developed using the proposed measurement method via the LabVIEW programme.
A 128-Channel High Precision Time Measurement Module
Authors: Kang Longfei , Zhao Lei , Zhou Jiawen , An Qi 
Published: June 2013

Abstract
In the external target experiment for heavy ion collisions in the HIRFL-CSR, Multi-Wire Drift Chambers are used to measure the drift time of charged particles to obtain the track information. This 128-channel high precision time measurement module is designed to perform the time digitization. The data transfer is based on a PXI interface to guarantee a high data rate. Test results show that a 100 ps resolution with a data transfer rate up to 40 MBps has been achieved; this module has also been proven to function well with the detector through a commissioning test.
A Multi-Band Integrated Virtual Calibration-Inversion Method for Open Path FTIR Spectrometry
Authors: Cięszczyk Sławomir 
Published: June 2013

Abstract
This paper addresses problems arising from in situ measurement of gas content and temperature. Such measurements can be considered indirect. Transmittance or natural radiation of a gas is measured directly. The latter method (spectral radiation measurement) is often called spectral remote sensing. Its primary uses are in astronomy and in the measurement of atmospheric composition. In industrial processes, in situ spectroscopic measurements in the plant are often made with an open path Fourier Transform Infrared (FTIR) spectrometer. The main difficulty in this approach is related to the calibration process, which often cannot be carried out in the manner used in the laboratory. Spectral information can be obtained from open path spectroscopic measurements using mathematical modeling, and by solving the inverse problem. Determination of gas content based on spectral measurements requires comparison of the measured and modeled spectra. This paper proposes a method for the simultaneous use of multiple lines to determine the gas content. The integrated absorptions of many spectral lines permits calculation of the average band absorption. An inverse model based on neural networks is used to determine gas content based on mid-infrared spectra at variable temperatures.
Kalman Filter Based Method for Fault Diagnosis of Analog Circuits
Authors: Li Xifeng , Xie Yongle , Bi Dongjie , Ao Yongcai 
Published: June 2013

Abstract
This paper presents a Kalman filter based method for diagnosing both parametric and catastrophic faults in analog circuits. Two major innovations are presented, i.e., the Kalman filter based technique, which can significantly improve the efficiency of diagnosing a fault through an iterative structure, and the Shannon entropy to mitigate the influence of component tolerance. Both these concepts help to achieve higher performance and lower testing cost while maintaining the circuit.s functionality. Our simulations demonstrate that using the Kalman filter based technique leads to good results of fault detection and fault location of analog circuits. Meanwhile, the parasitics, as a result of enhancing accessibility by adding test points, are reduced to minimum, that is, the data used for diagnosis is directly obtained from the system primary output pins in our method. The simulations also show that decision boundaries among faulty circuits have small variations over a wide range of noise-immunity requirements. In addition, experimental results show that the proposed method is superior to the test method based on the subband decomposition combined with coherence function, arisen recently.
Does Centralization Serve Efficiency ? De-Agencification in Hungary
Authors: Gellén Márton 
Published: June 2013

Abstract For a long time, Hungary has been known for its quick and promising development of stable democratic institutions that made it a reference country in the CEE region during the1990s and the early 2000s. However, a series of economic crises threw light on the efficiency defects of the operations of the Hungarian public administration emerging in the late 2000s. Thus a new series of structural and operational reforms was launched recently, inspired by the current stern economic times. These reform steps can be briefly characterized by the labels of concentration and centralization affecting the entire corpus of administration. In practical terms, Hungary makes an attempt to adapt to the current economic conditions via increasing efficiency and via more effective coordination while trying to conserve the achievements of the transition period. The article briefly introduces the major changes so far and offers a rationale to understand the motives of the reform. The article examines these questions based on empirical data and research
Where Boys, Girls and Children Come From
Authors: Hlebec Boris 
Published: June 2013

Abstract
The etymology of three very frequent English words child, girl and boy has been notoriously obscure because researchers have failed to pay attention to possible Slavic influence. This article is aimed at rectifying this major oversight by providing abundant evidence of both formal and semantic similarities between the English items and the corresponding Slavic ones and at establishing Scandinavian as an intermediary for girl and boy, no such connector being necessary for child.
The long-legged buzzard (Buteo rufinus) in Slovakia in the past and present
Authors: Danko Štefan 
Published: June 2013

Abstract
In the 1 9th century the long-legged buzzard bred in the Balkan Peninsula only in Greece. From the first half of the 20th century it began to expand to the north, and at the end of 201 2 the northern boundary of its breeding expansion in south-eastern Europe extended to central Hungary, south-western Romania, Romanian Dobruja, the southern half of Ukraine and along the western border of Kazakhstan. In the work are 232 faunistic data on the occurrence of the species on the territory of Slovakia from the year 1 870 to the end of 201 2. In the period from 1 911-1 950 only 7 cases were found here; from the period 1 951-2000 43 observations exist, and for the short period from 2001-201 2 there are as many as 1 80, of which 98 occurred in the year 201 2 alone. The text in particular evaluates the invasive occurrence of the species in 201 2 in Slovakia and its neighbouring countries (Austria, Czech Republic and Poland). Given this increasing trend in the frequency of occurrence of the long-legged buzzard in Slovakia, its breeding on the territory of Slovakia in the near future can be anticipated, though by the end of 201 2 this had not yet to be confirmed.