bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do Financial Restatements Lead to Auditor Changes?
Authors: Mande Vivek , Son Myungsoo 
Published: December 2012

SUMMARY:
This paper examines whether financial restatements are associated with subsequent auditor changes. A financial restatement represents a breakdown in a company's financial reporting, but, importantly, also of its audit. We argue that in response to pressure from capital markets, restating firms will dismiss their auditors to increase audit quality and restore reputational capital lost when the restatements are announced to the investing public. Using a large sample of restatements and auditor changes we find that, consistent with our hypothesis, the likelihood of auditor-client realignments increases after firms announce restatements. As expected, we also find that the positive association between restatements and auditor turnovers is more pronounced when restatements are more severe and the quality of corporate governance is high. Finally, we find that stock market returns surrounding auditor changes increase as the severity of restatements increases. The last result supports the idea that stock markets have a positive view of auditor changes following restatements.
Data Availability: Data are publicly available from sources identified in the paper.
Structural properties of transparent Ti-V oxide semiconductor thin films
Authors: Sieradzka Karolina , Kaczmarek Danuta , Morgiel Jerzy , Domaradzki Jaroslaw , Prociow Eugeniusz , Adamiak Bogdan 
Published: December 2012

Abstract
Transparent oxide semiconducting thin films based on mixed Ti-V oxides were prepared using a modified reactive magnetron sputtering method. Based on structural investigations performed with the help of x-ray diffraction and transmission electron microscopy analysis, two distinct regions in the prepared thin film have been observed: a nanocrystalline TiO2-V2O3-V2O5 mixed composition, and a thin layer consisting of amorphous phase and nanocystalline TiO2 phase deposited directly at the substrate. Optical measurements show excellent transmission in the visible spectral range of 73%, on average. Resistivity of the thin film was found at the order of 105 Ω cm at room temperature. The preparation of mixed Ti-V oxides provides a combination of high transparency and semiconducting properties.
Study of interface reactions between Ti/Al/Ni/Au metallization and AlGaN/GaN heterostructures
Authors: Macherzyński Wojciech , Paszkiewicz Bogdan 
Published: December 2012

Abstract
The electrical characteristics, and the range of interface metal-semiconductor reactions of Ti/Al/Ni/Au metallization with AlGaN/GaN heterostructures at various annealing temperatures ranging from 715°C to 865°C, have been investigated. The relation between the depth of the interface solid state reaction and the current-voltage (I-V) characteristics of the ohmic contact, have been studied. It was observed, that the transition from nonlinear to linear I-V behaviour occurred after the annealing at 805°C. The structural changes in AlGaN/GaN heterostructures beneath the metallic contact after the thermal treatment, were investigated. After removing the metallization by etching, the atomic force microscope profiles and scanning electron microscope images, were studied to define the depth to which the interfacial solid state reactions between the metallization and the semiconductor structure take place. It was observed, that the changes in the heterostructures, caused by the interface m-s reactions, were observed up to a depth of 180 nm at 865°C. In the worst case, this could result in the complete removal of the two-dimensional electron gas under the metallization of the ohmic contacts. To study the influence of the annealing process parameters on the properties of the two-dimensional electron gas, the van der Pauw Hall mobility measurement was performed.
On the rotational dynamics of the rattleback
Authors: Franti Lasse 
Published: December 2012

Abstract
The rattleback is a very popular science toy shown to students all over the world to demonstrate the nontriviality of rotational motion. When spun on a horizontal table, this boat-shaped object behaves in a peculiar way. Although the object appears symmetric, the dynamics of its motion seem very asymmetric. When spun in the preferred direction, it spins smoothly, whereas in the other direction it starts to oscillate wildly. The oscillation soon dies out and the rattleback starts to spin in the preferred way. We will construct and go through an analytical model capable of explaining this behaviour in a simple and intelligible way. Although we aim at a semi-pedagogical treatise, we will study the details only when they are necessary to understand the calculation. After presenting the calculations we will discuss the physical validity of our assumptions and take a look at more sophisticated models requiring numerical analysis. We will then improve our model by assuming a simple friction force.
Tympanic membrane penetrating trauma with CSF leak leading to pneumococcal meningitis in an infant
Authors: Yeshayahu Yonatan , Gross Menachem , Engelhard Dan 
Published: December 2012

Abstract
We report the case of an eighteen-month-old child who suffered a tympanic membrane perforation caused by a digital thermometer. This injury led to a CSF leak. The patient was followed conservatively with no surgical intervention or prophylactic antibiotic therapy and developed pneumococcal meningitis 7 days later. He was then treated with Ceftriaxone for 12 days with full recovery, from a short and long term perspective. Issues concerning the management of CSF leak will be discussed along with review of the literature. This is the first report of post-traumatic meningitis as a result of mild trauma not involving maxillofacial or basilar fractures. The aim of our report is to raise awareness to this cause of meningitis and to stress the importance of immunizing against Streptococcal pneumoniae, a measure which may have prevented the sequelae in our case.
Reactivity of base catalysed hydrolysis of 2-pyridinylmethylene-8-quinolinyl-Schiff base iron(II) iodide complexes: solvent effects
Authors: Mohamad Ahmad , Adam Mohamed 
Published: December 2012

AbstractThree ligands of 2-pyridinylmethylene-8-quinolinyl (L1), methyl-2-pyridinylmethylene-8-quinolinyl (L2), and phenyl-2-pyridinylmethylene-8-quinolinyl (L3), Schiff bases were synthesised by direct condensation of 8-aminoquinoline with 2-pyridinecarboxaldehyde, 2-acetylpyridine, or 2-benzoylpyridine. They coordinated to Fe(II) ion in a 1: 2 mole ratio followed by treatment with iodide ions affording complexes with a general formula [Fe(L)2]I2·2H2O, (L = L1, L2, or L3). Spectrophotometric evaluation of the kinetics of base catalysed hydrolysis of these complex cations was carried out with an aqueous solution of NaOH in different ratios of water/methanol binary mixtures. Kinetics of the hydrolysis followed the rate law (k 2[OH−] + k 3[OH−]2)[complex]. Reactivity trends and their rate constants were compared and discussed in terms of ligand structure and solvation parameters. The methanol ratio affects the hydrolysis as a co-solvent which was analysed into initial and transition state components. The increase in the rate constant of the base hydrolysis of Fe(II) complexes, as the ratio of methanol increases, is predominantly caused by the strong effect of the organic co-solvent on the transition states.
Model predictive control-based robust stabilization of a chemical reactor
Authors: Bakošová Monika , Oravec Juraj , Matejičková Katarína 
Published: December 2012

AbstractThe paper addresses an approach to robust stabilization of chemical continuous stirred tank reactors. State feedback was used for the stabilization and the feedback controller was designed using the robust model-based predictive control algorithm in which the symmetric constraints on input and output variables are taken into account. The known strategy was modified by adding integral action to the controller. Parameters of robust feedback controllers with and without integral action were found as solutions of a constrained optimization problem solved on the infinite prediction horizon. The possibility to stabilize chemical reactors with uncertainty using the robust model-based predictive control has been verified by simulations and compared with the optimal linear quadratic control and the model-based predictive control. The obtained results confirm that the robust model-based predictive control provides better results than other approaches.
Veränderung von Wald und Waldleistungen in der Landschaft Davos im Zuge des Klimawandels
Authors: Bebi Peter , Teich Michaela , Hagedorn Frank , Zurbriggen Natalie , Brunner Sibyl Hanna , Grêt-Regamey Adrienne 
Published: December 2012

Changes in forest cover and ecosystem services in Davos under climate change
The effects of climate change on forests of Davos were examined with field experiments near treeline, analyses of avalanche-forest interactions and with spatially explicit models for the valuation of ecosystem services. Experimental trees at the Stillberg research site showed species-specific responses to elevated CO2 and soil warming. Growth and mortality of the trees planted in the year 1975 were strongly driven by the duration of snow cover and microtopography. Together with other field studies in the region this suggests that during the next decades the treeline will rise only slowly and mainly on favorable microsites. Avalanche protection will also in future be the most important forest service in Davos, although critical weather and snow conditions for forest avalanches show a decreasing trend over the last 40 years. The density of forest structures is likely to further increase with potential positive effects on avalanche protection. Decreases of the protective effect against avalanches may however occur by an increase of natural disturbances such as fires or bark beetle outbreaks. Quantification and overlay of five selected ecosystem services (avalanche protection, recreation, CO2 sequestration and storage, habitats of capercaillie, timber production) suggest in general an increase in the value of most considered ecosystem services.
Waldausdehnung in zwei Regionen des Schweizer Berggebiets: eine integrative Analyse
Authors: Huber Robert , Bebi Peter , Briner Simon , Bugmann Harald , Buttler Alexandre , Grêt-Regamey Adrienne , Hirschi Christian , Zimmermann Willi , Rigling Andreas 
Published: December 2012

Forest expansion in two Swiss mountain regions: an integrative analysis
The “Mountland” project analyzes climatic and land-use changes in mountain regions from an integrative perspective. One key interaction between the forest and agricultural sector is agricultural land abandonment and the subsequent forest expansion in mountain regions. To understand and assess this phenomenon, socioeconomic developments as well as ecological mechanisms of forest expansion must be taken into account. This article summarizes results from a simulation study of land abandonment applying the land-use model «Aluam» in two case study regions of Switzerland (Jura [VD] and Visp [VS]) which explicitly takes into account socioeconomic and ecological drivers. Two policy scenarios (“status quo” and “liberalization”) including climate change projections are presented and discussed. Results show that land abandonment and the corresponding consequences for ecosystem services provision strongly differ between scenarios and case study regions. In addition to this heterogeneity, thresholds and interactions between economic and ecological performances are important aspects in the context of land abandonment. As a consequence, policy measures that should steer against land abandonment and subsequent forest expansion have to consider local conditions. Spatial planning methods and instruments represent key elements in this process.
Verbal and Visual Pageturners in Picturebooks
Authors: Gressnich Eva 
Published: December 2012

When a picturebook artist decides to use a pageturner, she intentionally puts something incomplete on one spread and the missing part on the next spread, so that readers are enticed to turn the page to put the fragments together. In a corpus study, 30 picturebooks were analysed to identify different types of pageturners. The results reveal that in some books only one or a few pageturners are applied whereas other books contain recurring pageturner patterns. The most common verbal pageturners are split question – answer sequences and split sentences. Visual pageturner strategies include split depictions as well as the simulation of the page being a door or a similar object. Pageturners are often used to increase suspense, but also serve as a didactic means. Moreover, they most likely have a great influence on the mode of the shared reading session. On the one hand, most pageturners invite the child to participate actively in the reading process. On the other hand, they may speed up the reading in making the participants move quickly from page to page.
Child Neglect: A Review for the Primary Care Pediatrician
Authors: Fong Hiu-fai , Christian Cindy W. 
Published: December 2012

CME Educational Objectives

1.
Review the definition, epidemiology, risk factors, and consequences of neglect.

2.
Provide a step-wise approach to the assessment of neglect, highlighting situations in which a report to child protective services is necessary.

3.
Describe promising strategies to help prevent child neglect.

Child neglect, the most commonly reported form of maltreatment, can significantly impact a child’s long-term development. Pediatricians must understand how to recognize and respond to neglect. This article reviews the definition, epidemiology, risk factors, and consequences of neglect. It provides a step-wise approach to the assessment of neglect, highlighting the situations in which a report to child protective services is necessary. Additionally, promising strategies for child neglect prevention are described.
A 7-Month-Old Female with Bruises
Authors: Butterfield Rebecca 
Published: December 2012

CME Educational Objectives

1.
Learn to recognize bruises caused by non-accidental trauma.

2.
Become aware of social risk factors for child physical abuse.

3.
Understand when to report instances of suspected child abuse to the state child protective services.

Case Description
A 7-month-old female presents to a pediatric clinic with her grandmother for follow-up of an emergency department visit due to rash and possible neglect. The baby had been brought to the emergency department by her grandmother (“Grandma”) the previous day, after Grandma was awarded emergency custody of the child. Grandma was concerned because the baby had been living in an apartment with nine adults and three children. Grandma had also been concerned that the baby was being neglected by her parents, who were known drug addicts who had left the child in the care of several unrelated adults.
Child Physical Abuse: The Need for an Objective Assessment
Authors: Flaherty Emalee G. , Fingarson Amanda K. 
Published: December 2012

CME Educational Objectives

1.
Identify factors that inhibit physicians from reporting child abuse when identified in the office setting.

2.
Determine indicators that provide objective support to a diagnosis of suspected physical abuse.

3.
Develop increased confidence in reliably identifying and reporting suspected child physical abuse.

Physicians may fail to recognize child abuse for a number of reasons,
1
including a lack of training and experience. Many physicians received little training during medical school or residency;
2
such training increases pediatric residents’ self-rating of competency in evaluating child maltreatment.
3
Pediatricians and pediatric residents who received child abuse education expressed more confidence in their ability to identify and manage child maltreatment
4,5
and were more likely to diagnose child maltreatment.
6
Self-Grading Effect of Inferior Oblique Recession
Authors: Yoo Jun Ho , Kim Seung-Hyun , Seo Ji Won , Paik Hae Jung , Cho Yoonae A. 
Published: December 2012

Purpose:
Inferior oblique (IO) myectomy can result in self-adjustment; the greater the preoperative hyperdeviation, the larger the postoperative correction. This study estimated the effect of IO recession in primary position and in contralateral gaze.

Methods:
Records of 43 patients with IO muscle overaction associated with congenital unilateral superior oblique palsy were reviewed retrospectively. Seventeen patients who had a unilateral 10-mm recession (IO attached at 2 mm temporal and 3 mm posterior from the inferior rectus muscle insertion) and 26 patients who had a standard 14-mm recession were evaluated at 3 months postoperatively. The effect of the recession was measured by preoperative hyperdeviation minus postoperative hyperdeviation.

Results:

The average preoperative hyperdeviation was 13.4 ± 4.83 prism diopters (PD) in primary position and 16.2 ± 6.32 PD in contralateral gaze in the 10-mm group and 8.0 ± 3.48 PD in primary position and 12.76 ± 4.55 PD in contralateral gaze in the 14-mm group. The average deviation at 3 months postoperatively was 2.1 ± 3.03 in primary position and 2.6 ± 3.95 PD in contralateral gaze in the 10-mm group and 0.8 ± 1.21 in primary position and 1.8 ± 1.95 PD in contralateral gaze in the 14-mm group. The range of self-adjusting effect at 3 months postoperatively was 3 to 20 PD in primary position and 5 to 30 PD in contralateral gaze in the 10-mm group and 3 to 15 PD in primary position and 4 to 24 PD in contralateral gaze in the 14-mm group. The self-grading effect was large and displayed no significant differences at 3 months postoperatively in the 10- and 14-mm groups (
P
= .104 and .560, respectively).

Conclusion:
Both IO recession procedures were largely self-grading and no significant differences were evident at 3 months postoperatively.

[J Pediatr Ophthalmol Strabismus 2013;50:102–105.]
Comparison of Artemis 2 Ultrasound and Visante Optical Coherence Tomography Corneal Thickness Profiles
Authors: Ursea Roxana , Feng Matthew , Urs Raksha , RoyChoudhury Arindam , Silverman Ronald H. 
Published: December 2012

PURPOSE:
To compare corneal thickness profiles of cross-sections of cornea determined by arc-scanned immersion ultrasound and optical coherence tomography (OCT).

METHODS:
Corneas of 28 eyes from 14 participants were scanned in triplicate using the Artemis 2 high-frequency arc-scanned ultrasound system (ArcScan Inc) and the Visante OCT system (Carl Zeiss Meditec). Corneal thickness and reproducibility were compared within 3.5 mm of central cornea in the horizontal plane.

RESULTS:
Although highly correlated, Visante central and peripheral corneal thickness values were systematically thinner than Artemis 2 values. Within the central 0.5 mm, the difference was approximately 8 μm, but the difference increased with distance from the center. Reproducibility for each instrument was comparable, measuring <4 μm centrally and increasing peripherally.

CONCLUSIONS:
Visante OCT measurements of corneal thickness are thinner than Artemis 2 ultrasound values centrally with an increasing difference with peripheral position. Measurement reproducibility was comparable for the two techniques.
Heat Kernels and Green Functions on Metric Measure Spaces
Authors: Grigor'yan Alexander , Hu Jiaxin 
Published: December 2012

AbstractWe prove that, in a setting of local Dirichlet forms on metric measure spaces, a two-sided sub-Gaussian estimate of the heat kernel is equivalent to the conjunction of the volume doubling property, the elliptic Harnack inequality, and a certain estimate of the capacity between concentric balls. The main technical tool is the equivalence between the capacity estimate and the estimate of a mean exit time in a ball that uses two-sided estimates of a Green function in a ball.
Ways of Seeing, Ways of Being and Ways of Knowing in the Inner-City: Exploring Sense of Place through Visual Tours
Authors: Peyrefitte Magali 
Published: December 2012

This paper presents an innovative insight into the complexities of the ways in which sense of place can be expressed and experienced. It particularly focuses on the phenomenological rapport participants have to the physicality of place and how it impacts on their ways of being, ways of seeing and on the construction of a sense of place (ways of knowing). In doing so it makes a case for conducting visual tours. Here I present the methodological framework that structured this approach and I give examples of how it can work. The narrative of this paper is constructed around three accounts of three different visual tours that were conducted in inner-city Nottingham. I argue that visual tours result in the combination of four types of intersecting narratives that give extra dimensions to the process of exploring ways of seeing and ways of being in the city: 1. the narrative of walking, 2. the visual narrative, 3. the narrative of the conversation in-situ 4. and finally the narrative of the written account by the researcher. All of these narratives are constitutive and constructive of a sense of place. In the case of my research on British Asian suburbanisation in Nottingham, these intersecting narratives brought to light a series of points on ways of seeing and ways of being and overall on ways of knowing the city. It highlighted a sense of place constructed around paradoxes, dichotomies and overall contrasted visions of the inner city where participants used to live and the suburbs of desirable housing where they now live. These kinds of observations are essential in understanding the way mobility and movements operate in the ‘multicultural city’.
Legal Hybridity in Hong Kong and Macau
Authors: Castellucci Ignazio 
Published: December 2012

The article aims to compare the case of the two Chinese Special Administrative Regions (SARs) of Hong Kong and Macau against the theoretical grid developed by Vernon V. Palmer to describe the “classical” civil law-common law mixed jurisdictions. The results of the research include an acknowledgement of the progressive hybridization of the legal systems of Hong Kong and Macau, hailing from the English common law and the Portuguese civil law tradition, respectively, by infiltration of legal models and ideologies from Mainland China.
The research also leads to a critical revision and refinement of the methodology and tools developed by Palmer in order to make them applicable to a wider range of processes of legal hybridization beyond “classical” mixes, and to a better appreciation of how transitional political and institutional phases play a critical role inlegal “mixity” or hybridity.
Agathokles (Agathocles), Ptolemaic minister
Authors: Lanciers Eddy 
Published: June 2024

Abstract

Agathokles was an important Ptolemaic courtier and minister in the late third century
bce
. He served under Ptolemy IV Philopator as “chief minister” along with Sosibios. After Philopator's death, he acted as guardian of the new king, but together with his family, he was soon murdered by the Alexandrian mob.