bluuebunny/crossref_metadata_2025_split huggingface dataset:
Managerial Performance Evaluation and Real Options
Authors: Baldenius Tim , Nezlobin Alexander A. , Vaysman Igor 
Published: September 2015

ABSTRACT
In a dynamic setting with demand following a random process, we ask how investment and operating decisions can be delegated to a manager with unknown time preferences. Only the manager observes the demand realization in each period and, therefore, has private information when choosing whether to acquire the productive asset and, subsequently, how to utilize it. We derive accrual accounting-based performance measures under which the manager will make the efficient decisions provided the investment date is exogenously given. We show that in an environment where demand follows a martingale process, the corresponding accounting rules are more decelerated if the firm has the option to idle capacity in case of negative demand shocks. We then describe the limitations of accounting-based performance measures in a scenario where the investment date is endogenously determined, i.e., the firm has an option to wait.
Evidence of Organizational Learning and Organizational Forgetting from Financial Statement Audits
Authors: Causholli Monika 
Published: September 2015

SUMMARY
This paper examines the association between audit firm tenure and audit production efficiency. The analyses are based on proprietary audit production data provided by a large international accounting firm. The results document evidence of learning over time. Specifically, repeatedly servicing a client increases production efficiency by reducing the total audit hours expended in an audit engagement. Learning rates vary across different ranks of labor and learning is more pronounced among higher personnel ranks, with lower ranks experiencing little learning. Further, learning rates are not constant over time; there is little incremental learning beyond the initial productivity gains consistent with the concept of the learning curve. Finally, the results show some evidence of productivity losses as audit hours increase for very long tenures consistent with the notion of organizational forgetting.
JEL Classifications: M41; M42
Analysis of an Early Failed TP2 Inner Grooved Copper Tube from a Condenser
Authors: Wang Q. , Zhang Z. , Fu C. , Yang E. , Su H. , Tian J. 
Published: September 2015

Abstract
The failure analysis of a leaky inner grooved copper tube (IGCT) was carried out in this paper by means of macroscopic observation, inclusion analysis and fatigue test. Results indicated that the defects introduced in the ball spinning process should be responsible for the leakage. Fatigue test results revealed that the defect in the tube wall was big enough to cause the leakage. Although many micro-scale cracks were observed on the outer surface, these micro-scale cracks are small folding defects in essence. In addition, the chemical composition of the tube material was qualified. Finally, the root cause of the leakage is that the defect in the IGCT material led to the crack initiation and propagation in the tube expansion process. It is suggested that the formation of the defects should be avoided in the production.
Le juge administratif : juge vert ? Le point de vue d'un avocat
Authors: Pittard Yves 
Published: September 2015

Le juge administratif est-il un protecteur efficace de l'environnement ?
S'en tenant à des considérations techniques tirées de la pratique et de l'observation quotidiennes du contentieux administratif, l'avocat est enclin à répondre positivement à la question ainsi posée.
S'il est vrai qu'elle est liée à un certain nombre d'éléments qui, pour partie, échappent à sa maîtrise (délais de sa saisine, restrictions apportées à l'utilisation du mécanisme de l'exception d'illégalité, modalités d'exécution [ou d'inexécution] de ses décisions), l'efficacité de la protection assurée par lui ne paraît pas, pour autant, sérieusement contestable.
S'agissant de l'accès au prétoire, et même si elle est souvent jugée par trop restrictive, la jurisprudence relative à l'appréciation de l'intérêt donnant qualité pour agir ne devrait pas constituer un véritable obstacle à l'exercice des recours. Par ailleurs, il ne saurait être fait grief au juge de faire preuve de frilosité dans l'exercice de son contrôle sur les décisions contestées.
Bien au contraire, chaque fois que les normes au respect desquelles il doit veiller lui ménagent des « espaces de liberté », il en use dans le sens de la protection de l'environnement.
Sans doute, les délais de jugement sont-ils souvent invoqués pour mettre en doute l'efficacité de l'intervention du juge.
Il est toutefois permis de s'interroger sur le point de savoir si cette lenteur, combinée avec un maniement adroit du mécanisme du sursis à exécution, ne serait pas, en définitive, plus préjudiciable aux intérêts des maîtres d'ouvrages qu'à ceux des défenseurs de l'environnement.
Enfin, si jusqu'à maintenant, les conditions d'exécution de ses décisions échappaient très largement au juge, alors même qu'il en va pourtant de sa crédibilité, la loi du 8 février 1995 devrait apporter une amélioration sensible à la situation antérieure.
Les tribunaux et les cours pourront en effet, pour assurer l'exécution de leurs décisions, adresser des injonctions à l'autorité administrative, en les assortissant, le cas échéant, d'une astreinte.
Factors That Promote and Impede the Academic Success of African American Students in Prelicensure Nursing Education: An Integrative Review
Authors: Murray Teri A. 
Published: September 2015

Background:
The aim of this review is to identify factors that impact the academic success of African American nursing students in prelicensure nursing education programs, given the need for RN health care workers to be more reflective of the general U.S. population.

Method:
A literature review was conducted to integrate the findings of the research related to African American nursing students in entry-level nursing programs to identify perceived barriers and supports to their retention and graduation.

Results:
The review revealed alienation, isolation, and being different as barriers to success. Academic support, mentoring, and integration and inclusivity were factors that helped promote success.

Conclusion:

Recommendations for the establishment of diversity and inclusivity plans, structured enrichment and academic support services, mentorship, and activities that fostered student engagement and integration were actions that could contribute to the academic success of African American nursing students. [
J Nurs Educ.
2015;54(9, Suppl.):S74–S81.]
Promoting Success of Ethnic Minority and Male Students in an Accelerated, Entry-Level Master of Nursing Program: The SUSTAIN Program
Authors: Cowan Patricia A. , Weeks Y’Esha , Wicks Mona Newsome 
Published: September 2015

Background:
Diverse health care workers are essential to meet the needs of a diverse U.S. population. Ethnic minorities and men are frequently underrepresented in the nursing profession and within schools of nursing. Although many nursing schools have implemented programs to improve retention and academic success of these students, the lack of success is, in part, a reflection of program ineffectiveness.

Method:

A nursing college developed the multifaceted SUSTAIN (
S
cholarships for
U
nderrepresented
S
tudents in an
A
ccelerated
I
nitial
N
ursing) program to promote ethnic minority and male students’ success in an accelerated entry-level master of nursing program. Students engaged in mentoring, academic support, and service-learning activities.

Results:

Participants (
N
= 51) achieved 100% retention and graduation rates and a 92% first-time NCLEX-RN
®
examination pass rate. Program students participated in professional organizations and held leadership roles within the college.

Conclusion:

Implementation of a program focused on student retention and success is recommended for diverse students enrolled in accelerated entry-level master of nursing programs. [
J Nurs Educ.
2015;54(9, Suppl.):S112–S115.]
An Enhancer of the IL-7 Receptor α-Chain Locus Controls IL-7 Receptor Expression and Maintenance of Peripheral T Cells
Authors: Abe Akifumi , Tani-ichi Shizue , Shitara Soichiro , Cui Guangwei , Yamada Hisataka , Miyachi Hitoshi , Kitano Satsuki , Hara Takahiro , Abe Ryo , Yoshikai Yasunobu , Ikuta Koichi 
Published: September 2015

Abstract
The IL-7R plays critical roles in lymphocyte development and homeostasis. Although IL-7R expression is strictly regulated during lymphocyte differentiation and the immune response, little is known regarding its in vivo regulation. To address this issue, we established a mouse line with targeted deletion of the conserved non-coding sequence 1 (CNS1) element found 3.6 kb upstream of the IL-7Rα promoter. We report that IL-7Rα is expressed normally on T and B cells in thymus and bone marrow of CNS1−/− mice except for in regulatory T cells. In contrast, these mice show reduced IL-7Rα expression in conventional CD4 and CD8 T cells as well as regulatory T, NKT, and γδ T cells in the periphery. CD4 T cells of CNS1−/− mice showed IL-7Rα upregulation in the absence of growth factors and IL-7Rα downregulation by IL-7 or TCR stimulation, although the expression levels were lower than those in control mice. Naive CD4 and CD8 T cells of CNS1−/− mice show attenuated survival by culture with IL-7 and reduced homeostatic proliferation after transfer into lymphopenic hosts. CNS1−/− mice exhibit impaired maintenance of Ag-stimulated T cells. Furthermore, IL-7Rα upregulation by glucocorticoids and TNF-α was abrogated in CNS1−/− mice. This work demonstrates that the CNS1 element controls IL-7Rα expression and maintenance of peripheral T cells, suggesting differential regulation of IL-7Rα expression between central and peripheral lymphoid organs.
Delinking CARD9 and IL-17: CARD9 Protects against Candida tropicalis Infection through a TNF-α–Dependent, IL-17–Independent Mechanism
Authors: Whibley Natasha , Jaycox Jillian R. , Reid Delyth , Garg Abhishek V. , Taylor Julie A. , Clancy Cornelius J. , Nguyen M. Hong , Biswas Partha S. , McGeachy Mandy J. , Brown Gordon D. , Gaffen Sarah L. 
Published: September 2015

Abstract
Candida is the third most common cause of bloodstream infections in hospitalized patients. Immunity to C. albicans, the most frequent species to be isolated in candidiasis, involves a well-characterized Dectin-1/caspase-associated recruitment domain adaptor 9 (CARD9)/IL-17 signaling axis. Infections caused by non-albicans Candida species are on the rise, but surprisingly little is known about immunity to these pathogens. In this study, we evaluated a systemic infection model of C. tropicalis, a clinically relevant, but poorly understood, non-albicans Candida. Mice lacking CARD9 were profoundly susceptible to C. tropicalis, displaying elevated fungal burdens in visceral organs and increased mortality compared with wild-type (WT) controls. Unlike C. albicans, IL-17 responses were induced normally in CARD9−/− mice following C. tropicalis infection. Moreover, there was no difference in susceptibility to C. tropicalis infection between WT and IL-23p19−/−, IL-17RA−/−, or Act1−/− mice. However, TNF-α expression was markedly impaired in CARD9−/− mice. Consistently, WT mice depleted of TNF-α were more susceptible to C. tropicalis, and CARD9-deficient neutrophils and monocytes failed to produce TNF-α following stimulation with C. tropicalis Ags. Both neutrophils and monocytes were necessary for defense against C. tropicalis, because their depletion in WT mice enhanced susceptibility to C. tropicalis. Disease in CARD9−/− mice was not due to defective neutrophil or monocyte recruitment to infected kidneys. However, TNF-α treatment of neutrophils in vitro enhanced their ability to kill C. tropicalis. Thus, protection against systemic C. tropicalis infection requires CARD9 and TNF-α, but not IL-17, signaling. Moreover, CARD9-dependent production of TNF-α enhances the candidacidal capacity of neutrophils, limiting fungal disease during disseminated C. tropicalis infection.
Retrospective Analysis of Motor Development in Infants at High and Low Risk for Autism Spectrum Disorder
Authors: Heathcock Jill C. , Tanner Kelly , Robson Danielle , Young Robyn , Lane Alison E. 
Published: September 2015

Abstract
OBJECTIVE. To measure upper-extremity and gross motor skill development in infants with and without risk factors for autism spectrum disorder (ASD).
METHOD. Data were coded retrospectively from 39 infants who participated in longitudinal structured early developmental assessments. Twenty-five infants were at high risk for ASD, and the remaining 14 infants were classified as low risk. Upper-extremity and motor skill development were coded at ages 2, 4, and 6 mo. Five infants went on to receive an ASD diagnosis at age 2–4 yr.
RESULTS. Infants at high risk for ASD demonstrated fewer midline behaviors with the upper extremities and delayed motor skill development than the low-risk group. Differences in motor skills were most apparent at age 4 mo.
CONCLUSION. Early monitoring for motor delay in infants at high risk for ASD is warranted. Midline control and play with the upper extremities and overall motor skill development are possible assessment and therapeutic targets.
Effectiveness of Interventions for Children With Autism Spectrum Disorder and Their Parents: A Systematic Review of Family Outcomes
Authors: Kuhaneck Heather Miller , Madonna Stephanie , Novak Audrey , Pearson Emily 
Published: September 2015

AbstractThis systematic review examined the literature published from January 2006 to April 2013 related to the effectiveness of occupational therapy interventions for children with autism spectrum disorder (ASD) and their parents to improve parental stress and self-efficacy, coping, and resilience and family participation in daily life and routines. From the 4,457 abstracts, 34 articles were selected that matched the inclusion criteria. The results were mixed and somewhat inconclusive because this body of literature is in its infancy. Studies of children with ASD do not routinely measure parental and family outcomes. Recommendations include an emphasis on family measures other than parental stress and a greater focus on measures of parental and family functioning in all future studies of pediatric interventions to more fully understand the impact of interventions in a wider context.
Effectiveness of Work, Activities of Daily Living, Education, and Sleep Interventions for People With Autism Spectrum Disorder: A Systematic Review
Authors: Weaver Lindy L. 
Published: September 2015

AbstractOBJECTIVE. To examine interventions addressing work, activities of daily living (ADLs), instrumental activities of daily living (IADLs), education, and sleep for people with autism spectrum disorder.METHOD. A total of 23 studies were identified, and 9 work-, 11 ADL/IADL-, and 3 education-related interventions were examined. No sleep studies were identified.RESULTS. Use of mobile and tablet technologies for vocational skills was supported. Support for ADL/IADL intervention is variable, with indications that Cognitive Orientation to Occupational Performance, sensory integration, and contextual interventions may increase occupational performance. Preliminary evidence suggests that daily yoga and brief exercise may improve classroom performance and behavior; group physical activities may assist with school readiness variables. Evidence for using technologies for IADLs was limited, as was evidence determining effective interventions for feeding and eating issues.CONCLUSIONS. Studies investigating interventions related to sleep are lacking. More studies are needed in all areas, presenting opportunities for the expansion of science-driven occupational therapy practice and research for people with ASD.
Intense nitrogen cycling in permeable intertidal sediment revealed by a nitrous oxide hot spot
Authors: Schutte Charles A. , Joye Samantha B. , Wilson Alicia M. , Evans Tyler , Moore Willard S. , Casciotti Karen 
Published: September 2015

AbstractApproximately 40% of the total global rate of nitrogen fixation is the result of human activities, and most of this anthropogenic nitrogen is used to fertilize agricultural fields. Approximately 23% of the applied agricultural nitrogen is delivered to the coastal zone, often reducing water quality and driving eutrophication. Nitrogen cycling in coastal sediments can mitigate eutrophication by removing bioavailable nitrogen. However, some of these processes generate nitrous oxide, a potent greenhouse gas, as a by‐product. Here we report the discovery of a nitrous oxide production hot spot in shallow barrier island sands. Nitrous oxide concentrations, production and consumption rates, vertical diffusion fluxes, and flux to the atmosphere were measured across triplicate depth profiles. Using a mass balance approach, rates of net nitrous oxide production were estimated to be 40 µmol m−2 d−1. This production was driven by a hot spot of nitrate consumption that removed bioavailable nitrogen from the coastal environment at a rate of 10 mmol m−2 d−1, a rate that is comparable with the highest rates of denitrification reported for coastal sediments.
Estimation of pitch angle diffusion rates and precipitation time scales of electrons due to EMIC waves in a realistic field model
Authors: Kang Suk‐Bin , Min Kyoung‐Wook , Fok Mei‐Ching , Hwang Junga , Choi Cheong‐Rim 
Published: September 2015

AbstractElectromagnetic ion cyclotron (EMIC) waves are closely related to precipitating loss of relativistic electrons in the radiation belts, and thereby, a model of the radiation belts requires inclusion of the pitch angle diffusion caused by EMIC waves. We estimated the pitch angle diffusion rates and the corresponding precipitation time scales caused by H and He band EMIC waves using the Tsyganenko 04 (T04) magnetic field model at their probable regions in terms of geomagnetic conditions. The results correspond to enhanced pitch angle diffusion rates and reduced precipitation time scales compared to those based on the dipole model, up to several orders of magnitude for storm times. While both the plasma density and the magnetic field strength varied in these calculations, the reduction of the magnetic field strength predicted by the T04 model was found to be the main cause of the enhanced diffusion rates relative to those with the dipole model for the same Li values, where Li is defined from the ionospheric foot points of the field lines. We note that the bounce‐averaged diffusion rates were roughly proportional to the inversion of the equatorial magnetic field strength and thus suggest that scaling the diffusion rates with the magnetic field strength provides a good approximation to account for the effect of the realistic field model in the EMIC wave‐pitch angle diffusion modeling.
Supercontinental inheritance and its influence on supercontinental breakup: The Central Atlantic Magmatic Province and the breakup of Pangea
Authors: Whalen Lisa , Gazel Esteban , Vidito Christopher , Puffer John , Bizimis Michael , Henika William , Caddick Mark J. 
Published: September 2015

AbstractThe Central Atlantic Magmatic Province (CAMP) is the large igneous province (LIP) that coincides with the breakup of the supercontinent Pangea. Major and trace element data, Sr‐Nd‐Pb radiogenic isotopes, and high‐precision olivine chemistry were collected on primitive CAMP dikes from Virginia (VA). These new samples were used in conjunction with a global CAMP data set to elucidate different mechanisms for supercontinent breakup and LIP formation. On the Eastern North American Margin, CAMP flows are found primarily in rift basins that can be divided into northern or southern groups based on differences in tectonic evolution, rifting history, and supercontinental inheritance. Geochemical signatures of CAMP suggest an upper mantle source modified by subduction processes. We propose that the greater number of accretionary events, or metasomatism by sediment melts as opposed to fluids on the northern versus the southern Laurentian margin during the formation of Pangea led to different subduction‐related signatures in the mantle source of the northern versus southern CAMP lavas. CAMP samples have elevated Ni and low Ca in olivine phenocrysts indicating a significant pyroxenite component in the source, interpreted here as a result of subduction metasomatism. Different collisional styles during the Alleghanian orogeny in the North and South may have led to the diachroneity of the rifting of Pangea. Furthermore, due to a low angle of subduction, the Rheic Plate may have underplated the lithosphere then delaminated, triggering both the breakup of Pangea and the formation of CAMP.
The 3‐dimensional construction of the Rae craton, central Canada
Authors: Snyder David B. , Craven James A. , Pilkington Mark , Hillier Michael J. 
Published: September 2015

AbstractReconstruction of the 3‐dimensional tectonic assembly of early continents, first as Archean cratons and then Proterozoic shields, remains poorly understood. In this paper, all readily available geophysical and geochemical data are assembled in a 3‐D model with the most accurate bedrock geology in order to understand better the geometry of major structures within the Rae craton of central Canada. Analysis of geophysical observations of gravity and seismic wave speed variations revealed several lithospheric‐scale discontinuities in physical properties. Where these discontinuities project upward to correlate with mapped upper crustal geological structures, the discontinuities can be interpreted as shear zones. Radiometric dating of xenoliths provides estimates of rock types and ages at depth beneath sparse kimberlite occurrences. These ages can also be correlated to surface rocks. The 3.6–2.6 Ga Rae craton comprises at least three smaller continental terranes, which “cratonized” during a granitic bloom. Cratonization probably represents final differentiation of early crust into a relatively homogeneous, uniformly thin (35–42 km), tonalite‐trondhjemite‐granodiorite crust with pyroxenite layers near the Moho. The peak thermotectonic event at 1.86–1.7 Ga was associated with the Hudsonian orogeny that assembled several cratons and lesser continental blocks into the Canadian Shield using a number of southeast‐dipping megathrusts. This orogeny metasomatized, mineralized, and recrystallized mantle and lower crustal rocks, apparently making them more conductive by introducing or concentrating sulfides or graphite. Little evidence exists of thin slabs similar to modern oceanic lithosphere in this Precambrian construction history whereas underthrusting and wedging of continental lithosphere is inferred from multiple dipping discontinuities.
Influence of seismicity on the Lusi mud eruption
Authors: Rudolph Maxwell L. , Manga Michael , Tingay Mark , Davies Richard J. 
Published: September 2015

AbstractEarthquakes trigger the eruption of mud and magmatic volcanoes and influence ongoing eruptive activity. One mechanism that could trigger an eruption is clay liquefaction. Here we model the propagation of seismic waves beneath the Lusi mud eruption (East Java, Indonesia) using available seismic velocity and density models to assess the effect of subsurface structure on the amplification of incident seismic waves. We find that using an updated subsurface density and velocity structure, there is no significant amplification of incident seismic energy in the Upper Kalibeng Formation, the source of the erupting solids. Hence, the hypothesis that the Lusi eruption was triggered by clay liquefaction appears unlikely to be correct. Independent constraints from gas chemistry as well as analyses of drilling activities at the nearby Banjar‐Panji 1 gas exploration well and an analysis of the effects of other earthquakes all favor a drilling trigger.