bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effects of Information Disaggregation and Financial Statement Interactivity on Judgments and Decisions of Nonprofessional Investors
Authors: Kelton Andrea Seaton , Murthy Uday S. 
Published: October 2015

ABSTRACT
Despite recent advances in Internet reporting technologies and calls for the increased reporting of disaggregated financial information, extant accounting research has not examined the potential positive and negative effects of providing disaggregated information using interactive web-based financial statements. In an experiment with nonprofessional investors, we investigate whether an Internet technology that provides investors control over the viewing of disaggregated financial information improves investment-related judgments and decisions and whether such effects depend on the utility of the disaggregation. In support of the notion that interactivity mitigates information overload, we find some evidence that the use of the drilldown capability is associated with a decrease in investors' perceived cognitive load. Results also show that investors using a drilldown capability are less susceptible to earnings fixation compared to investors viewing the disaggregation without the drilldown feature. However, we also find that in some circumstances financial statement disaggregation may not be beneficial to investors and that the resultant increase in cognitive load may outweigh any benefits of financial statement interactivity. These results have important and timely implications for standard setters considering whether to require increased disaggregation in financial statement reporting and companies seeking to enhance the usefulness of their web-based financial reports.
JEL Classifications: C91; G11; G18; M41.
Data Availability: Contact the authors.
Are Cost-Plus Defense Contracts (Justifiably) Out of Favor?
Authors: Wang Chong , San Miguel Joseph G. 
Published: October 2015

ABSTRACT
A common tenet is that the use of cost-plus contracts contributes to cost overruns in the context of Major Defense Acquisition Programs (MDAPs). Accordingly, policy-makers express a preference for fixed-price contracts as opposed to cost-plus contracts. While fixed-price contracts may be superior in certain scenarios, such scenarios are limited in the MDAP context. We document three potential unintended negative consequences of fixed-price contracts. We argue that the notion that fixed-price contracts are better than cost-plus contracts for limiting cost overruns is misleading.
JEL Classifications: G38; H57; M48.
A Case Study in the Net Reporting of Special Event Revenues and Costs
Authors: Neely Daniel G. , Tinkelman Daniel P. 
Published: October 2015

ABSTRACT
This article presents a case study of a well-known nonprofit organization, Susan G. Komen for the Cure, with a large and visible series of fundraising charity walks. The organization did not report or disclose the walks' gross revenues and fundraising expenses separately in its financial statements over a seven-year period. Instead, the organization recorded only its share of the net proceeds as contributions when the cash was received. This accounting treatment helped Komen meet the Better Business Bureau's standards for accountability and achieve a top rating from Charity Navigator.
Economic Consequences of Going Concern Audit Opinions in Nonprofit Charitable Organizations
Authors: Feng Nancy Chun 
Published: October 2015

ABSTRACT
This study examines the economic consequences of going concern audit reports (GCARs) in nonprofit charitable organizations (NPOs) using a sample of public charities that received initial GCARs between 1998 and 2003. I find that GCARs are negatively correlated with subsequent government grants. This evidence suggests either that the government utilizes GCARs as a screening criterion in its funding decisions or that affected NPOs voluntarily withdraw their grant applications. GCARs and subsequent contributions are also negatively correlated. There is no evidence of a significant correlation between a GCAR and the NPO's subsequent public support. The findings indicate detectable adverse economic consequences of GCARs in the nonprofit sector.
Data Availability: Data used in this study are from public sources.
The Relative Influence of Fund-Based and Government-Wide Financial Information on Municipal Bond Borrowing Costs
Authors: Reck Jacqueline L. , Wilson Earl R. 
Published: October 2015

ABSTRACT
Our study provides evidence of the association between accrual-based financial information provided by the GASB Statement No. 34 reporting model and new issue municipal bond borrowing costs. Given the controversy that surrounded the implementation of the GASB Statement No. 34 reporting model, questions that continue to be raised about the usefulness of the model, and recent calls for research on Statement No. 34 by the GASB, our study into the informativeness of the GASB Statement No. 34 model is timely and helpful in informing the GASB decision process. The findings of our study indicate that the Statement No. 34 model provides incremental information to the new issue market beyond that provided by the pre-Statement No. 34 model. Our results indicate that the Statement No. 34 model may allow creditors to better assess issuers' longer-term performance.
Does Audit Committee Monitoring Matter in the Government Sector? Evidence from Municipal Internal Control Quality
Authors: Rich Kevin T. , Zhang Jean X. 
Published: October 2015

ABSTRACT
We investigate whether the presence of municipal audit committees is associated with internal control quality in the municipal setting. The evidence shows that only 20 percent of municipalities in our sample voluntarily maintained an audit committee during the sample period of 2001 through 2004. Our results highlight that municipalities with audit committees are associated with fewer internal control problems, which in turn suggests these cities should be less likely to experience future significant financial reporting failures. These results persist in specifications that use econometric procedures to address concerns about self-selection. Overall, our findings suggest that audit committee presence plays an important role in municipal financial oversight.
Effect of Adhesive Cementation Strategies on the Bonding of Y-TZP to Human Dentin
Authors: Alves MLL , Campos F , Bergoli CD , Bottino MA , Özcan M , Souza ROA 
Published: October 2015

SUMMARY
This study evaluated the effects of different adhesive strategies on the adhesion of zirconia to dentin using conventional and self-adhesive cements and their corresponding adhesive resins. The occlusal parts of human molars (N=80) were sectioned, exposing the dentin. The teeth and zirconia cylinders (N=80) (diameter=3.4 mm; height=4 mm) were randomly divided into eight groups according to the factors “surface conditioning” and “cement type” (n=10 per group). One conventional cement (CC: RelyX ARC, 3M ESPE) and one self-adhesive cement (SA: RelyX U200, 3M ESPE) and their corresponding adhesive resin (for CC, Adper Single Bond Plus; for SA, Scotchbond Universal Adhesive-SU) were applied on dentin. Zirconia specimens were conditioned either using chairside (CJ: CoJet, 30 μm, 2.5 bar, four seconds), laboratory silica coating (RC: Rocatec, 110 μm, 2.5 bar, four seconds), or universal primer (Single Bond Universal-UP). Nonconditioned groups for both cements acted as the control (C). Specimens were stored in water (37°C, 30 days) and subjected to shear bond strength (SBS) testing (1 mm/min). Data (MPa) were analyzed using two-way analysis of variance and a Tukey test (α=0.05). While surface conditioning significantly affected the SBS values (p=0.0001) (C&lt;RC=CJ=UP), cement type did not (p=0.148) (CC=SA). The interaction terms were significant (p=0.014). Failure types were predominantly adhesive. Air-abrasion and the use of the universal primer improved the bond strength of zirconia to dentin compared to the control group, regardless of the type of resin cement used.
Postpollination discrimination between self and outcross pollen covaries with the mating system of a self‐compatible flowering plant
Authors: Cruzan Mitchell B. , Barrett Spencer C. H. 
Published: October 2015

PREMISE OF THE STUDY:Variation in the mating system of hermaphroditic plant populations is determined by interactions between genetic and environmental factors operating via both pre‐ and postmating processes. Models predicting the maintenance of intermediate outcrossing rates in animal‐pollinated plants often assume that the mating system is primarily controlled by floral morphology and pollinator availability, but rarely has the influence of postpollination processes on variation in outcrossing been examined.METHODS:We investigated the influence of stylar discrimination between illegitimate and legitimate pollen‐tube growth and the pollen‐load capacity of stigmas on mating‐system variation in the annual, tristylous species Eichhornia paniculata using controlled crosses and genetic markers. This species exhibits an exceptionally broad range of outcrossing rates in natural populations.KEY RESULTS:There was significant variation among populations in the pollen‐load capacity of stigmas and the ability of styles to discriminate between illegitimate vs. legitimate pollen. There was strong correspondence between stylar‐discrimination ability and variation in outcrossing rate among populations and style morphs. The combination of stigmatic pollen‐load capacity and stylar discrimination explained more than 80% of the variation in outcrossing rates among populations.CONCLUSIONS:The finding that stigmatic pollen‐load capacity and stylar‐discrimination ability contributed significantly to explaining the wide range of outcrossing rates in E. paniculata suggests that postpollination mechanisms play an important role in governing mating patterns in this species. The difference in levels of stylar discrimination between outcrossing and selfing populations may reflect a trade‐off between selection for increased outcrossing and greater reproductive assurance.
Patterns of among‐ and within‐species variation in heterospecific pollen receipt: The importance of ecological generalization
Authors: Arceo‐Gómez Gerardo , Abdala‐Roberts Luis , Jankowiak Anneka , Kohler Clare , Meindl George A. , Navarro‐Fernández Carmen M. , Parra‐Tabla Víctor , Ashman Tia‐Lynn , Alonso Conchita 
Published: October 2015

PREMISE OF THE STUDY:Coflowering plants are at risk for receiving pollen from heterospecifics as well as conspecifics, yet evidence shows wide variation in the degree that heterospecific pollen transfer occurs. Evaluation of patterns and correlates of among‐ and within‐species variation in heterospecific pollen (HP) receipt is key to understanding its importance for floral evolution and species coexistence; however, the rarity of deeply sampled multispecies comparisons has precluded such an evaluation.METHODS:We evaluated patterns of among‐ and within‐species variation in HP load size and diversity in 19 species across three distinct plant communities. We assessed the importance of phenotypic specialization (floral phenotype), ecological specialization (contemporary visitor assemblage), and conspecific flower density as determinants of among‐species variation. We present hypotheses for different accrual patterns of HP within species based on the evenness and quality of floral visitors and evaluated these by characterizing the relationship between conspecific pollen (CP) and HP receipt.KEY RESULTS:We found that within‐species variation in HP receipt was greater than among‐species and among‐communities variation. Among species, ecological generalization emerged as the strongest driver of variation in HP receipt irrespective of phenotypic specialization. Within‐species variation in HP load size and diversity was predicted most often from two CP‐HP relationships (linear or exponentially decreasing), suggesting that two distinct types of plant–pollinator interactions prevail.CONCLUSIONS:Our results give important insights into the potential drivers of among‐ and within‐species variation in HP receipt. They also highlight the value of explorations of patterns at the intraspecific level, which can ultimately shed light on plant‐pollinator‐mediated selection in diverse plant communities.
Resolving basal lamiid phylogeny and the circumscription of Icacinaceae with a plastome‐scale data set
Authors: Stull Gregory W. , Duno de Stefano Rodrigo , Soltis Douglas E. , Soltis Pamela S. 
Published: October 2015

PREMISE OF THE STUDY:Major relationships within Lamiidae, an asterid clade with ∼40000 species, have largely eluded resolution despite two decades of intensive study. The phylogenetic positions of Icacinaceae and other early‐diverging lamiid clades (Garryales, Metteniusaceae, and Oncothecaceae) have been particularly problematic, hindering classification and impeding our understanding of early lamiid (and euasterid) character evolution.METHODS:To resolve basal lamiid phylogeny, we sequenced 50 plastid genomes using the Illumina sequencing platform and combined these with available asterid plastome sequence data for more comprehensive phylogenetic analyses.KEY RESULTS:Our analyses resolved basal lamiid relationships with strong support, including the circumscription and phylogenetic position of the enigmatic Icacinaceae. This greatly improved basal lamiid phylogeny offers insight into character evolution and facilitates an updated classification for this clade, which we present here, including phylogenetic definitions for 10 new or converted clade names. We also offer recommendations for applying this classification to the Angiosperm Phylogeny Group (APG) system, including the recognition of a reduced Icacinaceae, an expanded Metteniusaceae, and two orders new to APG: Icacinales (Icacinaceae + Oncothecaceae) and Metteniusales (Metteniusaceae).CONCLUSIONS:The lamiids possibly radiated from an ancestry of tropical trees with inconspicuous flowers and large, drupaceous fruits, given that these morphological characters are distributed across a grade of lineages (Icacinaceae, Oncothecaceae, Metteniusaceae) subtending the core lamiid clade (Boraginales, Gentianales, Lamiales, Solanales, Vahlia). Furthermore, the presence of similar morphological features among members of Aquifoliales suggests these characters might be ancestral for the Gentianidae (euasterids) as a whole.
Структура на пациенти лекувани во Единица за интензивна коронарна нега на Одделение за интерна медицина –ЈЗУ Општа болница Куманово во период од 2009-2013 година
Authors: Анчевски Томица 
Published: October 2015

ОСНОВА: Главната функција на коронарната единица е достапност на телеметрија или континуирано следење на срцевиот ритам и крвниот притисок преку електрокардиографија и мерење на крвиот притисок на интервали. Единицата за интензивна коронарна нега (ЕИКН) при Одделението за интерна медицина –Општа болница Куманово почна со работа од 1998 година.
ЦЕЛ:Да се прикаже бројот на пациентите кои биле на обсервација (до 24 часа) и хоспитализација (над 24 часа) во Единицата за интензивна коронарна нега, причините за обсервација и хоспитализација, нивниот третман, застапеност според полот, возраста како иисходот од обсервацијата и хоспитализација во периодот од 5 години (од 2009 до 2013 година).
МАТЕРИЈАЛ И МЕТОДИ:Во ретроспективната студијата без користени податоци од дневникот кој се води за пациентите во Единица за интензивна коронарна нега при Одделението за интерна медицина –Општа болница Куманово и истории за болеста од пациентите.
РЕЗУЛТАТИ:Вкупно беа анализирани 4677 пациенти во периодот од 2009 до 2013 година. Во тој период обсервирани 3668 пациенти, хоспитализирани 1009 пациенти, упатени на терциерна здравствена заштита (ЈЗУ Универзитетска клиника за кардиологија и останати клиники во Скопје) 278 пациенти и летално завршиле 277 пациенти.
ЗАКЛУЧОЦИ:Во најголем процент се застапени пациенти со атријален фибрилофлатер (од 16% до 26%), коронарна артериска болест, нестабилна и стабилна ангина пекторис (од 15% до 20%), малигни вредности на крвниот притисок (од 11 % до 17%), потоа пациенти со и пулмоналниот едем (од 6% до 16%). Според анализиранитеподатоци за работата на еикн можеме да заклучиме дека со отпочнувањето на работата на оваа единица значително се подобри лекувањето и излекувањето на критично болни пациенти со срцево страдање. Од студијата се извлекува да секоја година се зголемува бројот на пациенти кои се обсервирани и хоспитализирани во ЕИКН, како и бројот на пациенти кои бараат третман на терциерна здравствена заштита на клиники во Скопје.
La césarienne : plaidoyer pour un accompagnement
Authors: Bianchi Isabelle 
Published: October 2015

Le besoin d’accompagnement humain autour de la naissance est très fort. Concernant l’accouchement par césarienne, il est urgent de combattre les idées reçues en proposant aux couples une écoute, de l’information, un accompagnement avant, pendant et après la naissance. Dans certains cas, il s’agira aussi de redonner confiance aux mères en leur capacité à accoucher par voie basse. Association d’usagers, « Césarine » témoigne du vécu des femmes confrontées à la naissance par césarienne, qui ne trouvent pas toujours autour d’elles le soutien et l’information nécessaires.
Punitive Restoration: Rehabilitating Restorative Justice
Authors: Brooks Thom 
Published: October 2015

La justice restaurative représente une approche de plus en plus répandue en matière pénale pour les chercheurs universitaires et pour les responsables politiques et s’avère être une alternative efficace et efficiente aux sanctions pénales plus traditionnelles. L’argument de cet article est que la justice restaurative est excessivement limitée : d’une part, par son application circonscrite à certains types d’infracteurs et certaines catégories d’infractions et, d’autre part, du fait qu’elle est perçue comme trop laxiste par l’opinion publique. On considère que ce double problème peut être résolu en incluant une gamme plus punitive de sanctions pénales que j’appelle la restauration punitive. Celle-ci est susceptible d’élargir les possibilités d’application de la justice restaurative sans réduire le niveau de confiance publique et en favorisant l’inclusion de la justice restaurative dans le système de justice pénale.
The Conundrum of Economics: Uncompromising Empiricism alongside Blind Faith in the "Magic" of the "Invisible Hand"
Authors: Manokha Ivan 
Published: October 2015

L’objet de cet article est de rendre compte d’un paradoxe manifeste qui a, ces dernières années, caractérisé le champs des études économiques, en particulier celui des études macroéconomiques : d’un côté, l’accent très fort mis sur l’observation et l’expérimentation empiriques d’hypothèses portant sur les fondements de la méthode scientifique et les critères de validation du savoir ; de l’autre, l’utilisation prépondérante de la notion d’Adam Smith de « main invisible » et de la manière dont celle-ci exercerait sa « magie ». Cet article situe l’usage du concept de Smith par les économistes contemporains dans le contexte du développement historique de la pensée économique, et plus précisément celui de la transformation de l’économie politique en une économie « pure », vidée de toute référence à des questions non-économiques, et construites dans la lignée de la physique (newtonienne) classique. L’argument qui y est développé consiste à montrer que l’emploi massif du terme de « main invisible » s’explique par l’incapacité de la discipline, contrainte par sa propre définition de la scientificité, à théoriser de façon adéquate les processus structurels autrement que dans des termes méthodologiquement individualistes ou réductionnistes, déniant de ce fait tout statut ontologique légitime à des phénomènes nonobservables. Aussi la « main invisible » d’Adam Smith jouerait-elle le même rôle dans le champs de la macroéconomie que le deus ex machine du « commissaire-priseur » imaginaire de Walras dans celui de la microéconomie : il s’agit d’une tentative pour conforter l’affirmation selon laquelle les marché libres conduiront nécessairement à une distribution des ressources équilibrée et optimale, dans le sens donné par Vilfredo Pareto, ce que la discipline, familière des phénomènes sociaux et non pas naturels, est visiblement incapable de prouver scientifiquement.
The Structure of Fines in the Light of Political Competition
Authors: Langlais Éric , Obidzinski Marie 
Published: October 2015

Comment justifier que des infractions à la legislation sur l’environnement (protection des habitats naturels) ou aux lois antitrust (collusion) soient associées à des amendes fondées sur l’estimation des dommages, pendant que d’autres types d’infractions (défaut de permits ; cartels) sont punis per se ? Cet article analyse les déterminants des politiques publiques d’enforcement de la loi lorsque les citoyens votent pour le niveau des amendes et leur timing. Nous nous intéressons aux situations où il y désaccord entre les citoyens et les autorités publiques quand à l’évaluation du dommage social attendu qui résultent de certaines activités. Nous montrons qu’un équilibre avec enforcement fort (niveau de dissuasion élevé) émerge lorsque les citoyens anticipent un dommage social élevé. Inversement, un équilibre avec enforcement faible emerge lorsque les citoyens anticipent un dommage social peu important. De plus, les citoyens votent pour un régime de sanctions fondées sur les comportements (respectivement sur les dommages) observés lorsqu’ils anticipent un dommage social plus faible (respectivement plus élevé) que l’autorité publique.
Assessing Nociception by Fmri of the Human Spinal Cord: A Systematic Review
Authors: Kolesar Tiffany A. , Fiest Kirsten M. , Smith Stephen D. , Kornelsen Jennifer 
Published: October 2015

Objective To assess the use of fMRI of the spinal cord in measuring noxious stimulation. Methods The Scopus, Medline, EMBASE, and Web of Science databases were searched, along with the reference lists of included articles. Two independent reviewers screened abstracts, full-text articles, and extracted data. Original research was included if fMRI of the human spinal cord was used to measure responses to noxious stimulation. Results Of the 192 abstracts screened, 19 met the search criteria and were divided according to their focus: investigating pain responses ( n = 6), methodology ( n = 6), spinal cord injury ( n = 2), or cognition–pain interactions ( n = 5). All but one study appear to have observed activity in ipsilateral and dorsal gray matter regions in response to noxious stimuli, although contralateral or ventral activity was also widely observed. Conclusions Although nociception can be investigated using spinal fMRI, establishing reliability, standardizing methodology, and reporting of results will greatly advance this field.