bluuebunny/crossref_metadata_2025_split huggingface dataset:
Towards aGlobal Model of Accounting Education
Authors: Watty Kim , Sugahara Satoshi , Abayadeera Nadana , Perera Luckmika , McKay Jade 
Published: October 2014

Purpose– The purpose of this paper is to examine the accounting education systems in three countries – Australia, Japan and Sri Lanka – to inform the development and testing (by application) of aGlobal Model of Accounting Education.Design/methodology/approach– An action research methodology is applied with a case study and model development approach.Findings– The case studies reveal variations in accounting education systems, which exist across the three countries examined in this research. Key differences (some significant and others nuanced) were found between accounting education systems and include: entry requirements to professional programs; accreditation processes; and benchmark discipline standards. These differences are provided for in the questions that underpin the model developed and applied as a key part of the research.Practical implications– This model is presented as a tool to assist interested parties in any country to take initial steps to identify their own unique system of accounting education. It may also be of particular use in those countries in the early stages of developing an accounting education system. This understanding of accounting education systems enhances the opportunity for global convergence of accounting education.Originality/value– The model, informed by the case studies, is an original contribution to the literature and discussions around global convergence in accounting education. The model is designed for practical application and the value is that it provides an important starting point for considering issues of importance in the development of a system of accounting education, and/or, better understanding the similarities and differences across existing systems.
Multi-objective design of a power inductor: a benchmark problem of inverse induction heating
Authors: Di Barba Paolo , Forzan Michele , Sieni Elisabetta 
Published: October 2014

Purpose
– The purpose of this paper is to investigate a bi-objective optimization problem characterized by coupled field analysis. The optimal design of a pancake inductor for the controlled heating of a graphite disk is considered as the benchmark problem. The case study is related to the design of industrial applications of the induction heating of graphite disk.

Design/methodology/approach
– The expected goal of the optimization process is twofold: to improve temperature uniformity in the disk and also electrical efficiency of the inductor. The solution of the relevant bi-objective optimization problem is based on multiphysics field analysis. Specifically, the direct problem is solved as a magnetic and thermal coupled problem by means of finite elements; a mesh-inspired definition of thermal uniformity is proposed. In turn, the Pareto front trading off electrical efficiency and thermal uniformity is identified exploiting evolutionary computing.

Findings
– By varying the problem targets, different Pareto fronts are identified trading off thermal uniformity and electrical efficiency of the induction-heating device.

Practical implications
– These results suggest how to improve the design of this kind of device for the epitaxial growth of silicon wafer; the advantage of using a magnetic concentrator placed close to the inductor axis is pointed out.

Originality/value
– The coupling of a multiphysics direct problem with a multiobjective inverse problem is presented as a benchmark problem and accordingly solved. The benchmark provides a simple analysis problem that allows testing various optimization algorithms in a comparative way.
Pareto efficiency in individualistic vs. altruistic society
Authors: Aydin Necati 
Published: October 2014

Purpose– This paper aims to compare Pareto optimality for altruistic and individualistic societies to show whether it is possible to have Pareto improvement through altruistic acts even after free market equilibrium.Design/methodology/approach– The paper follows conceptual, axiomatic and theoretical approaches to show Pareto efficiency in altruistic versus individualistic societies. The paper first outlines the welfare axioms of Islamic economics compared to those of capitalism. Second, it defines Pareto efficiency within capitalist and Islamic economic systems. Third, it compares and contrasts the concept in the two systems based on their epistemological and anthropological worldviews. Fourth, it shows how – even under the efficient allocation of material goods – room for Pareto improvement still exists through the redistribution of resources. Finally, it demonstrates optimum income transfer for social welfare maximization.Findings– The paper shows that Islamic economics relying on certain welfare axioms aim for an altruistic society. It then theoretically proves that social well-being would be greater in such an altruistic society in comparison to an individualistic society promoted by capitalism, holding everything else constant. The paper clearly shows that free market equilibrium does not maximize social utility. It theoretically demonstrates that even under efficient allocation of material goods, there is still room for Pareto improvement through redistribution of resources. It reveals that optimum income transfer might not be possible through voluntary altruistic behaviors unless people transcend self-interest and begin to value social interest as important as their own interest. Therefore, the paper suggests a role for the government to reach optimum-level income transfer for social welfare maximization.Research limitations/implications– The paper is purely theoretical. Its main limitation is not to be empirically tested. Future studies might shed light on the issue through empirical evidencePractical implications– Pareto improvement provides important guidance or at least moral justification for welfare programs. The paper might directly affect welfare policy of Muslim countries.Social implications– The paper suggests income transfer through altruistic acts would provide higher social welfare. Therefore, it is in the best interest of nations to promote altruistic behaviors and support voluntary welfare programs for higher social utility.Originality/value– The paper contributes to the Islamic moral economy doctrine by proving that altruistic behaviors encouraged by Islamic teaching could provide higher social welfare.
Derivative financial instruments, tax aggressiveness and firm market value
Authors: Zeng Tao 
Published: October 2014

Purpose
– The purpose of this study is to examine the relationship of using derivative financial instruments, tax aggressiveness and firm market value.

Design/methodology/approach
– This paper develops analytical models and designs an empirical study.

Findings
– Using data from large Canadian public companies, this paper finds that a firm’s realized losses or unrealized gains from using derivatives are negatively associated with its effective tax rate, and a firm’s realized losses or unrealized gains from using derivatives are positively associated with its market value.

Research limitations/implications
– This study simplifies the analytical model by separating the firm’s intrinsic market value from the tax-timing option value. In a more general framework, the tax-timing option value could be subsumed in the firm’s market value, and the firm’s market value would be determined endogenously.

Originality/value
– This study develops a framework to show how firms exploit the tax-timing option by using derivatives. It is the first study to conclude that a motive for firms to use derivatives is to exploit the tax-timing option.
Developing effective professional development programs: a case study
Authors: Guo Shu 
Published: October 2014

Purpose
– This paper aims to investigate the practices of a well-established professional development committee (PDC) at an academic library to reveal the development of effective professional development programs with various themes and the diversified delivering formats and the assessment of library employees’ training needs and the effectiveness of professional development programs with Needs Assessment Surveys and Program Follow-up Employee Opinion Surveys. Professional development programs are widely adopted in academic libraries to support the professional growth of library employees and improve the quality of library services. Developing, promoting and administering professional development programs are main responsibilities of the PDC.

Design/methodology/approach
– The study is based upon the PDC’s recent practices since 2011. The Needs Assessment Surveys (in 2012 and 2013) are conducted electronically, so are the Opinion Surveys since 2013 which are formerly conducted in paper.

Findings
– The well-planned professional development program themes with special designed delivery formats have demonstrated their effectiveness through high attendance of each professional development event. The positive results and high compliments from both Need Assessment Surveys and Opinion Surveys also endorse their values to employee’s professional growth.

Originality/value
– This paper classifies various professional development program ideas into six program themes and three special delivery formats, and each is presented with intention, planning and organization. This paper also provides details of using different Need Assessment Surveys and Opinion Surveys for evaluation, which is also lacked in published literature.
A research and class model for future library instruction in higher education
Authors: Kinsley Kirsten , Brooke Hill Leslie , Maier-Katkin Daniel 
Published: October 2014

Purpose– The purpose of this article was to describe a university library instruction and research model that represents a collaborative effort between faculty, libraries, and the campus reading writing center. It uses rigorous research methods to measure whether the classroom intervention impacts student perceptions and success outcomes.Design/methodology/approach– Longitudinal, mixed-methods approach that attempts to measure the outcome of an experimental class that uses precision (exact) matching to control for extraneous variables that impact student success and a survey to measure student perceptions.Findings– Librarians can benefit by collaborating with faculty to learn more rigorous research methods. Precision (exact) matching a control group with an experimental group is time-intensive, but easily replicated. Preliminary results are very promising for both the precision matching and the survey data. It appears that students are able to learn critical thinking, research and writing skills from the collaboration between discipline-specific faculty, librarians and reading writing center tutors.Research limitations/implications– Precision (exact) matching a control group with an experimental group is time-intensive. Thus, the results need to be viewed cautiously due to the small sample size.Practical implications– Combining efforts to conduct collaborative research and instruction between libraries and faculty can provide resources for applications of the model with other disciplines.Originality/value– The library-intensive freshman writing seminar is a unique approach to student learning and an easy way for the library to be actively integrated in other disciplines. The precision matching technique is a methodologically rigorous research design that easy to replicate in other locations and with other disciplines.
Untangling human and environmental effects on geographical gradients of mammal species richness: a global and regional evaluation
Authors: Torres‐Romero Erik Joaquín , Olalla‐Tárraga Miguel Á. 
Published: October 2014

Summary

Different hypotheses (geographical, ecological, evolutionary or a combination of them) have been suggested to account for the spatial variation in species richness. However, the relative importance of environment and human impacts in explaining these patterns, either globally or at the biogeographical region level, remains largely unexplored.

Here, we jointly evaluate how current environmental conditions and human impacts shape global and regional gradients of species richness in terrestrial mammals.

We processed IUCN global distributional data for 3939 mammal species and a set of seven environmental and two human impact variables at a spatial resolution of 96·5 × 96·5 km. We used simple, multiple and partial regression techniques to evaluate environmental and human effects on species richness.

Actual evapotranspiration (AET) is the main driver of mammal species richness globally. Together with our results at the biogeographical realm level, this lends strong support for the water‐energy hypothesis (i.e. global diversity gradients are best explained by the interaction of water and energy, with a latitudinal shift in the relative importance of ambient energy vs. water availability as we move from the poles to the equator).

While human effects on species richness are not easily detected at a global scale due to the large proportion of shared variance with the environment, these effects significantly emerge at the regional level. In the Nearctic, Palearctic and Oriental regions, the independent contribution of human impacts is almost as important as current environmental conditions in explaining richness patterns. The intersection of human impacts with climate drives the geographical variation in mammal species richness in the Palearctic, Nearctic and Oriental regions. Using a human accessibility variable, we show, for the first time, that the zones most accessible to humans are often those where we find lower mammal species richness.
Migration‐related influences on obesity among sub‐Saharan African migrant adolescents in Melbourne, Australia
Authors: Griffith Madelaine , Mellor David , Green Julie , Renzaho Andre M.N. 
Published: October 2014

AbstractAimThe aim of the present study was to examine migration‐ and socioeconomic‐related influences on obesity among African migrant adolescents in Melbourne, Australia.MethodsAnthropometric data were collected from 99 parents and 100 adolescent offspring who also completed questionnaires eliciting demographic, socioeconomic and migration data. Multiple linear regressions were used to assess the relationship between migration‐ and socioeconomic‐related factors and adolescent body mass index (BMI).ResultsOnly gender and parental BMI were associated with adolescent BMI after adjusting for adolescent age, adolescent gender, religion, parental BMI, parental education level and annual income. Boys (β = −1.45; P < 0.05) had lower BMI than girls. Parental and adolescent BMI were positively associated (β = 0.11; P < 0.05). In examining migration‐related factors and adolescent BMI, after adjusting for gender and parental BMI, parental acculturation patterns and pre‐migration life environment were associated with adolescent BMI, explaining, respectively, 6.5 and 4.0% of the variance in BMI. An integrated parental acculturation pattern was negatively associated with adolescent BMI (β = −0.17; P < 0.05) while adolescents whose parents came from rural areas had a higher BMI (β = 1.48; P < 0.05) than those whose parents came from urban areas. Adolescent acculturation patterns and length of stay in Australia were non‐significantly associated with their BMI.ConclusionsGender, pre‐migration life environment and parental acculturation patterns seem to influence the prevalence of overweight and obesity among African migrant adolescents. Culturally competent obesity prevention programmes targeted towards African adolescents should consider these aspects in their design and delivery; however, further research is required to determine their relative contributions to African adolescent obesity in Australia.
Maternal geographic residence, local health service supply and birth outcomes
Authors: Haraldsdottir Sigridur , Gudmundsson Sigurdur , Bjarnadottir Ragnheidur I. , Lund Sigrun H. , Valdimarsdottir Unnur A. 
Published: October 2014

AbstractObjectiveTo describe pregnancy complications, mode of delivery and neonatal outcomes by mother's residence.DesignRegister‐based cohort study.SettingGeographical regions of Iceland.PopulationLive singleton births from 1 January 2000 to 31 December 2009 (n = 40 982) and stillbirths ≥22 weeks or weighing ≥500 g (n = 145).MethodsLogistic regression was used to explore differences in outcomes by area of residence while controlling for potential confounders. Maternal residence was classified according to distance from Capital Area and availability of local health services.Main outcome measuresPreterm birth, low birthweight, perinatal death, gestational diabetes and hypertension.ResultsOf the 40 982 infants of the study population 26 255 (64.1%) were born to mothers residing in the Capital Area and 14 727 (35.9%) to mothers living outside the Capital Area. Infants outside the Capital Area were more likely to have been delivered by cesarean section (adjusted odds ratio 1.28; 95% CI 1.21–1.36). A lower prevalence of gestational diabetes (adjusted odds ratio 0.68; 95% CI 0.59–0.78), hypertension (adjusted odds ratio 0.82; 95% CI 0.71–0.94) as well as congenital malformations (adjusted odds ratio 0.55; 95% CI 0.48–0.63) was observed outside the Capital Area. We observed neither differences in mean birthweight, gestation length nor rate of preterm birth or low birthweight across Capital Area and non‐Capital Area. The odds of perinatal deaths were significantly higher (adjusted odds ratio 1.87; 95% CI 1.18–2.95) outside the Capital Area in the second half of the study period.ConclusionLower prevalence of gestational diabetes and hypertension outside the Capital Area may be an indication of underreporting and/or lower diagnostic activity.
GeneralizedT-Statistic for Two-Group Classification
Authors: Komori Osamu , Eguchi Shinto , Copas John B. 
Published: October 2014

SummaryIn the classic discriminant model of two multivariate normal distributions with equal variance matrices, the linear discriminant function is optimal both in terms of the log likelihood ratio and in terms of maximizing the standardized difference (the t-statistic) between the means of the two distributions. In a typical case–control study, normality may be sensible for the control sample but heterogeneity and uncertainty in diagnosis may suggest that a more flexible model is needed for the cases. We generalize the t-statistic approach by finding the linear function which maximizes a standardized difference but with data from one of the groups (the cases) filtered by a possibly nonlinear function U. We study conditions for consistency of the method and find the function U which is optimal in the sense of asymptotic efficiency. Optimality may also extend to other measures of discriminatory efficiency such as the area under the receiver operating characteristic curve. The optimal function U depends on a scalar probability density function which can be estimated non-parametrically using a standard numerical algorithm. A lasso-like version for variable selection is implemented by adding -regularization to the generalized t-statistic. Two microarray data sets in the study of asthma and various cancers are used as motivating examples.
Spatial Pattern of Pindó Palm (Syagrus romanzoffiana) Recruitment in Argentinian Atlantic Forest: The Importance of Tapir and Effects of Defaunation
Authors: Sica Yanina V. , Bravo Susana P. , Giombini Mariano I. 
Published: October 2014

AbstractHunting pressure, fragmentation and deforestation have caused global declines in animal abundance, and the consequences for plant communities are poorly understood. Many large‐seeded plants, for instance, depend on large and endangered vertebrates for seed dispersal. In some Semi‐deciduous Atlantic Forests, endangered tapirs (Tapirus terrestris) are major dispersers of pindó palms (Syagrus romanzoffiana). Here, we compare recruitment patterns of pindó palms between protected and disturbed (defaunated) Atlantic Forest areas in Argentina and evaluate the potential consequences of the lack of the main disperser for pindó palm regeneration. We analyzed the number and spatial pattern of pindó adults, offspring, and tapir dung piles within ten plots established in an area spanning tapir latrines inside Iguazú National Park and in a fragmented forest area outside the park where tapir is locally extinct. In both areas, we evaluated recruitment levels beneath 24 adult palms in circular plots centered on adult stems. We found lower pindó palm recruitment outside the park where offspring tended to be aggregated around adult palms. In contrast, in Iguazú National Park offspring were spatially associated with tapir dung‐piles, in which most offspring were registered. Recruitment under adults was higher outside the park suggesting a lower rate of seed removal in disturbed areas. Our results show that tapir dispersal promotes higher recruitment levels of pindó offspring and shapes their spatial pattern, breaking the spatial association with adult (presumably maternal) palms. These results are useful for predicting the impact of local tapir extinction on this palm.
Landscape‐scale Variation in Pathogen‐suppressive Bacteria in Tropical Dry Forest Soils of Costa Rica
Authors: Becklund Kristen K. , Kinkel Linda L. , Powers Jennifer S. 
Published: October 2014

AbstractBacteria in the genusStreptomycesare ubiquitous in soil and are well‐known for their production of diverse secondary metabolites, including antibiotics that can inhibit soil‐borne plant pathogens and suppress disease. Pathogen‐suppressive soil bacteria have the potential to influence plant community composition and diversity, but remain relatively unexplored in tropical forest soils. To estimate the potential for disease suppression amongStreptomycescommunities in tropical dry forests, we cultured soil‐borneStreptomycesfrom plots in two forests in northwestern Costa Rica (Santa Rosa and Palo Verde) and quantified antibiotic‐mediated pathogen inhibition against three plant pathogens. The potential for pathogen inhibition and disease suppression byStreptomyceswas highly variable across the landscape. Densities of pathogen‐suppressiveStreptomycesvaried by over ten‐fold and were correlated with soil nutrients across the plots. In particular,Streptomycescommunities became more pathogen‐suppressive as labile soil P decreased. Inhibitor densities were significantly higher in Santa Rosa than Palo Verde, which may be related to differences in soil texture and/or plant community composition between the two forests. Our findings suggest potential differences in the degree and specificity of antibiotic‐mediated disease suppression in tropical dry forest soils of Costa Rica, and highlight the need for further studies on the drivers of pathogen‐suppressive phenotypes as well as the consequences of spatially variable pathogen inhibition for plant community composition in tropical forest ecosystems.
Mammalian Frugivores With Different Foraging Behavior Can Show Similar Seed Dispersal Effectiveness
Authors: McConkey Kim R. , Brockelman Warren Y. , Saralamba Chanpen 
Published: October 2014

AbstractFrugivores with disparate foraging behavior are considered to vary in their seed dispersal effectiveness (SDE). Measured SDEs for gibbons and macaques for a ‘primate‐fruit’ were comparable despite the different foraging and movement behavior of the primates. This could help facilitate fruit trait convergence in diverse fruit–frugivore networks.
Differences in Anti‐Herbivore Defenses in Non‐Myrmecophyte and MyrmecophyteCecropiaTrees
Authors: Latteman Tara A. , Mead Jennifer E. , DuVall Molly A. , Bunting Craig C. , Bevington John M. 
Published: October 2014

AbstractLittle is known about antiherbivore defenses in non‐myrmecophyteCecropiatrees. We compare two non‐myrmecophyteCecropia—Cecropia sciadophyllaandCecropia tacuna—withCecropia membranacea, a myrmecophyte. High levels of chemical defenses in young leaves and physical toughness of mature leaves compensate for the absence of mutualistic ants inC. sciadophylla. SomeC. tacunatrees produce trichilia and Müllerian bodies suggesting it has lost a mutualism with ants.