bluuebunny/crossref_metadata_2025_split huggingface dataset:
Different Conceptual Accounting Frameworks for Public and Private Enterprises: Commentary on Canada's IFRS Transition and Suggestions for International Empirical Work
Authors: Thornton Daniel B. 
Published: September 2015

AbstractPrior research, coupled with demographic data relating to the needs of financial statement users, suggests that Canada's strategy of adopting International Financial Reporting Standards (IFRS) for public firms, while simultaneously basing Accounting Standards for Private Enterprises (ASPE) on a classic conceptual framework featuring reliability, conservatism and verifiability, is a rational strategy that confers a comparative advantage on Canada's private enterprises relative to their peers in other countries. I propose research projects that could examine this inference as a testable hypothesis, thereby providing empirical evidence that standard setters could weigh when determining whether the strategy is successful and worth preserving. I also explain why conservatism can coexist with unbiased fair values of private enterprises' equity securities and their derivatives.
A testis‐specific gene within a widely expressed gene: Contrasting evolutionary patterns of two differentially expressed mammalian proteins encoded by a single gene,CAMK4
Authors: Padhi Abinash , Ma Li 
Published: September 2015

SummaryUnderstanding the patterns of genetic variations within fertility‐related genes and the evolutionary forces that shape such variations is crucial in predicting the fitness landscapes of subsequent generations. This study reports distinct evolutionary features of two differentially expressed mammalian proteins [CaMKIV(Ca2+/calmodulin‐dependent protein kinaseIV) and CaS (calspermin)] that are encoded by a single gene,CAMK4. The multifunctionalCaMKIV, which is expressed in multiple tissues including testis and ovary, is evolving at a relatively low rate (0.46–0.64 × 10−9nucleotide substitutions/site/year), whereas the testis‐specificCaSgene, which is predominantly expressed in post‐meiotic cells, evolves at least three to four times faster (1.48–1.98 × 10−9substitutions/site/year). Concomitantly, maximum‐likelihood‐based selection analyses revealed that the ubiquitously expressedCaMKIVis constrained by intense purifying selection and, therefore, remained functionally highly conserved throughout the mammalian evolution, whereas the testis‐specificCaSgene is under strong positive selection. The substitution rates of different mammalian lineages within both genes are positively correlated withGCcontent, indicating the possible influence ofGC‐biased gene conversion on the estimated substitution rates. The observation of such unusually highGCcontent of theCaSgene (≈74%), particularly in the lineage that comprises the bovine species, suggests the possible role ofGC‐biased gene conversion in the evolution ofCaSthat mimics positive selection.
Electoral Backlash against Climate Policy: A Natural Experiment on Retrospective Voting and Local Resistance to Public Policy
Authors: Stokes Leah C. 
Published: September 2015

AbstractRetrospective voting studies typically examine policies where the public has common interests. By contrast, climate policy has broad public support but concentrated opposition in communities where costs are imposed. This spatial distribution of weak supporters and strong local opponents mirrors opposition to other policies with diffuse public benefits and concentrated local costs. I use a natural experiment to investigate whether citizens living in proximity to wind energy projects retrospectively punished an incumbent government because of its climate policy. Using both fixed effects and instrumental variable estimators, I identify electoral losses for the incumbent party ranging from 4 to 10%, with the effect persisting 3 km from wind turbines. There is also evidence that voters are informed, only punishing the government responsible for the policy. I conclude that the spatial distribution of citizens' policy preferences can affect democratic accountability through ‘spatially distorted signalling’, which can exacerbate political barriers to addressing climate change.
Effect of supplementation of rice bran and fumarate alone or in combination on in vitro rumen fermentation, methanogenesis and methanogens
Authors: Abrar Arfan , Kondo Makoto , Kitamura Tasuku , Ban‐Tokuda Tomomi , Matsui Hiroki 
Published: September 2015

AbstractThis study investigated the effect of fumarate (FUM) and rice bran (RB), alone and together, on in vitro rumen fermentation, methanogenesis and methanogens. In vitro incubation was performed with six media that were either unsupplemented (control) or supplemented with 10% RB, 5 mmol/L FUM, 10% RB + 5 mmol/L FUM, 10 mmol/L FUM, or 10% RB + 10 mmol/L FUM. Methane (CH4) production, dry matter digestibility, CH4 per digested dry matter, total short‐chain fatty acid (SCFA) production, proportion of SCFA, acetate : proprionate ratio, production of NH3‐N, and population density of rumen microbes were determined. Supplementation with 10% RB + 10 mmol/L FUM yielded a 36% decrease in CH4 production compared to the control. Supplementation of FUM, in the presence or absence of RB, provided increases in total SCFA production and propionate proportion up to 61% and 31%, respectively. Total bacteria, methanogens and protozoa populations were significantly (P < 0.05) decreased with the 10% RB + 10 mmol/L FUM supplementation. The effect of anti‐methanogenesis of FUM was enhanced by the addition of RB. Notably, the CH4 production attenuation was achieved by 10% RB + 10 mmol/L FUM without reduction of digestibility or of ruminal fermentation.
Prediction of renal mass aggressiveness using clinical and radiographic features: a global, multicentre prospective study
Authors: Golan Shay , Eggener Scott , Subotic Svetozar , Barret Eric , Cormio Luigi , Naito Seiji , Tefekli Ahmet , Pilar Laguna Pes M. 
Published: September 2015

ObjectiveTo examine the ability of preoperative clinical characteristics to predict histological features of renal masses (RMs).Patients and MethodsData from consecutive patients with clinical stage I RMs treated surgically between 2010 and 2011 in the Clinical Research Office of Endourology Society (CROES) Renal Mass Registry were collected. Based on surgical histology, tumours were categorised as benign, low‐ or high‐aggressiveness cancer. Multivariate logistic regression was used to estimate the probability of the histological group by clinical and radiographic features in the entire cohort and a subcohort of cT1a tumours. The performance of the models was studied by calibration, Nagelkerke's R2, and discrimination (area under the receiver operating characteristic curve).ResultsThe study cohort included 2 224 patients with a clinical stage I RM, of which 1 367 (61%) were cT1a. Benign lesions were found in 369 (16.6%), low‐aggressiveness tumours in 1 156 (52%) and high‐aggressiveness tumours in 699 (31.4%). Male gender, smoking history, increased tumour size, and lower exophytic rate were associated with malignancy and high‐aggressiveness features (all P < 0.05). Models developed based on these characteristics had the ability to discriminate benign from malignant (bootstrap corrected c‐index of 0.64) and high‐aggressiveness tumours from benign and low‐aggressiveness tumours (bootstrap corrected c‐index of 0.66). Similar results were achieved in the cT1a subgroup. The c‐index of tumour diameter as a single predictor of malignancy and high‐aggressiveness tumours in the entire cohort was 0.6 and 0.63, respectively.ConclusionAlthough older age, male gender, smoking history, increased tumour diameter, and reduced exophytic rate are associated with malignancy and high aggressiveness of clinical stage I RMs, models incorporating these characteristics have modest discriminating power, being only slightly better than the predictive ability of tumour size alone.
Real‐Time Rendering Techniques with Hardware Tessellation
Authors: Nießner M. , Keinert B. , Fisher M. , Stamminger M. , Loop C. , Schäfer H. 
Published: September 2015

AbstractGraphics hardware has progressively been optimized to render more triangles with increasingly flexible shading. For highly detailed geometry, interactive applications restricted themselves to performing transforms on fixed geometry, since they could not incur the cost required to generate and transfer smooth or displaced geometry to the GPU at render time. As a result of recent advances in graphics hardware, in particular the GPU tessellation unit, complex geometry can now be generated on the fly within the GPU's rendering pipeline. This has enabled the generation and displacement of smooth parametric surfaces in real‐time applications. However, many well‐established approaches in offline rendering are not directly transferable due to the limited tessellation patterns or the parallel execution model of the tessellation stage. In this survey, we provide an overview of recent work and challenges in this topic by summarizing, discussing, and comparing methods for the rendering of smooth and highly detailed surfaces in real time.
Effects of Location Diversification and Corporate Governance on Multinational Enterprises' Financial Performance and Risk‐taking: Evidence from Taiwanese Enterprises
Authors: Lu Cheng‐Chang , Kuan Tsung‐Han , Liu Chwen‐Chi 
Published: September 2015

AbstractThis study investigates the location choice performance of foreign direct investment (FDI) originating from small‐ and medium‐sized multinational enterprises established in newly industrialized economies. In this study we integrate location diversification, breadth and corporate governance to examine the performance of Taiwanese enterprises investing in Chinese mainland. Examining Taiwanese manufacturing enterprises from foundational, traditional and high‐technology aspects, our findings demonstrate the following: (i) diversifying the location choice negatively affects the return of assets; (ii) investments in regions with an abundant population positively affect the performance of Taiwanese traditional manufacturing enterprises; and (iii) a higher percentage of insider holdings in Taiwanese enterprises results in better FDI performance. We conclude that the performance of FDI originating from Taiwanese enterprises varies depending on industrial and governance characteristics. We suggest that the location choice for Taiwan FDI in Chinese mainland should be determined by the characteristics of the industry. Chinese mainland should attract multinational enterprises from emerging markets according to the characteristics of regions.
Productivity Gains from Offshore Outsourcing: Evidence from the Chinese Manufacturing Industry
Authors: Zhao Junli , Boasson Vigdis 
Published: September 2015

AbstractUsing the Cobb–Douglas production function and vertical specialization share, the present paper measures the productivity spillover effects of offshore outsourcing in the Chinese manufacturing industry. We examine different production factors and the degree of openness by dividing the Chinese manufacturing industry into five major categories: capital‐intensive business, technological‐intensive business, labor‐intensive business, open business and non‐open business. The results show that offshore outsourcing is positively associated with productivity in the Chinese manufacturing industry as a whole, but less so in labor‐intensive industries and more in capital‐intensive industries. Moreover, the positive impact of outsourcing on productivity is slightly higher in open industries than in non‐open industries. These results shed light on the differential spillover effects of offshore outsourcing on productivity. Our findings suggest that outsourcing structure is important to China's long‐run competitive advantage. China's policy‐makers should encourage further offshore capital‐intensive and technology‐intensive activities and focus more on outward‐oriented offshore businesses.
The cytological diagnosis of a ‘benign thyroid lesion’: is it a real safe diagnosis for the patient?
Authors: Rossi E. D. , Bizzarro T. , Fadda G. , Pontecorvi A. , Bernet V. , Nassar A. 
Published: September 2015

ObjectiveIn fine needle aspiration cytology (FNAC), the category of benign thyroid lesions (BTL), which constitutes 65–70% of all thyroid FNAC, and can be correctly diagnosed by morphology alone, is an important entity. A diagnosis of BTL denotes a lesion managed with follow‐up unless found in conjunction with compressive symptoms. Although this diagnosis can be quite simple, there are cases in which the scant cellular or colloid component may pose diagnostic issues. Herein, we describe the experiences of evaluating BTL at two large academic institutions. We evaluated the clinical importance of a correct diagnosis of BTL to define the exact inherent risk of a false‐negative result (FNR).MethodsFrom January 2008 through to June 2013, 506 (3.6%) out of 15 850 patients with BTL underwent surgery. All nodules were sampled under sonographic guidance (US) and processed either with liquid‐based cytology (LBC), Diff‐Quik® smears or alcohol‐Papanicolaou staining methods.ResultsThe histological follow‐up of 506 BTL series included 493 benign and 13 malignant lesions. The latter group included four follicular carcinomas (FC), two classic variants of papillary thyroid carcinoma (PTC), one macrofollicular PTC and six follicular variants of PTC (FVPC). The malignancy rate for the BTL category was 2.5%.ConclusionsWhen diagnosed by expert cytopathologists, BTL represents a robust diagnosis and might reduce the number of FNR. Additional diagnostic experience and a large case series could enable cytopathologists to recognise all the morphological entities of BTL. An important additional aid is the extensive sampling of the lesions to reduce issues related to a low cellularity.
Restrictive Physiology of Right Ventricle after Ross Procedure
Authors: Blanchart Katrien , Buklas Dimitrios , Labombarda Fabien 
Published: September 2015

Mini‐AbstractA 48‐year‐old man, lost to medical follow‐up, presented a severe restrictive physiology of the right ventricle caused by pulmonary homograft stenosis after a Ross procedure performed 17 years earlier. Right ventricular outflow reconstruction was performed with replacement of the proximal pulmonary artery and implantation of a bioprosthetic valve. Restrictive physiology of the right ventricle is strongly related to deterioration in right ventricular long‐axis function and decreased exercise tolerance, even after removal of the obstruction.
Race and Racism in the Global European World Before 1800
Authors: Wells Andrew 
Published: September 2015

AbstractHistories of race and racism for the period before 1800 have been inclined to focus on the Atlantic world, particularly Africa and America. This focus has resulted in a tendency to think of race primarily in terms of slavery and skin colour. In addition, the problems of finding a suitable vocabulary for race and racism – one that is not anachronistic yet recognises the enormity of early modern slavery and genocide – have produced a degree of confusion that obstructs clear understanding of race's early‐modern progenitors. This article argues for a concentration on ‘racism’ rather than on the heavily overdetermined ‘race’, and for the refocusing of studies of race and racism onto the ‘global European world’. This context encompasses the Atlantic as just one part – albeit the most major, in the period before 1800 – of European colonial endeavours and global interactions. As the pre‐eminent maritime and global imperial power after 1763, Britain ought to be firmly in the sights of scholars seeking to understand Europe's most pernicious invention.
Physicochemical characteristics of the Spirulina sp. dried in heat pump and conventional tray dryers
Authors: Costa Bruna R. , Rocha Silva F. , Rodrigues Marla C. K. , Pohndorf Ricardo S. , Larrosa Ana P. Q. , Pinto Luiz A. A. 
Published: September 2015

SummaryA comparative study of Spirulina drying in heat pump dryer (HPD) and in conventional tray dryer (CTD) was performed. The effects of the methods used for the sample were evaluated in relation to the operation kinetics and the characteristics of the dehydrated microalgae. The air temperatures were 50 and 60 °C, and the absolute humidity of HPD was ten times smaller than in CTD. The values of the total drying time of HPD were 40% inferior to the found in CTD, for both air temperatures. The highest preservation of the Spirulina characteristics was found in HPD and air temperature of 50 °C, and in this condition, the values of phycocyanin, total phenolic compounds and total antioxidant activity were 14%, 60% and 10% higher than the values to the found in the same condition for CTD, respectively. These results are showing that the drying method is decisive in the product quality dehydrated.
Classification and recognition of genetically modified organisms by chemometrics methods using terahertz spectroscopy
Authors: Chen Tao , Li Zhi , Yin Xianhua , Hu Fangrong , Hu Cong , Zhang Wentao , Han Jiaguang 
Published: September 2015

SummaryThe aim of this study was to evaluate the potential of terahertz (THz) spectroscopy to discriminate genetically modified (GM) and non‐GM organisms. In this study, eighty‐four sugar beet samples (thirty‐six GM sugar beets and forty‐eight of their parents, non‐GM ones) were investigated using terahertz time‐domain spectroscopy (THz‐TDS) system between 0.2 and 1.2 THz. Discriminant analysis (DA) based on principal component analysis (PCA) was used to discriminate sugar beet samples into two classes: GM organisms (GMOs) and non‐GMOs. Study results indicate that the DA method leads to an excellent classification. A total of 95.8% of the non‐GM samples were accurately classified, and no GM samples were misclassified, as there was 100% correctness. Results of this study demonstrate that THz spectroscopy combined with chemometrics techniques can provide a fast, nondestructive and reliable method to differentiate GMOs and non‐GMOs, which avoids time‐consuming, laborious and expensive sensory and chemical analyses.
A comparison of prescribing and non‐prescribing nurses in the management of people with diabetes
Authors: Courtenay Molly , Carey Nicola , Gage Heather , Stenner Karen , Williams Peter 
Published: September 2015

AbstractAimThe aim of this study were to compare nurse prescribers and non‐prescribers managing people with diabetes in general practice regarding: (a) patient characteristics; (b) activities and processes of care; (c) patient outcomes (self‐management, clinical indicators, satisfaction) and (d) resource implications and costs.BackgroundOver 28,000 nurses in the UK can prescribe the same medicines as doctors provided that it is in their level of experience and competence. Over 30%, mostly in general practice, prescribe medicines for patients with diabetes.DesignA comparative case study.MethodNurses managing care of people with Type 2 diabetes were recruited in twelve general practices in England; six could prescribe, six could not. Patients, recruited by nurses, were followed up for 6 months (2011–2012).ResultsThe patient sample comprised 131 in prescriber sites, 83 in non‐prescriber sites. Patients of prescribers had been diagnosed and cared for by the nurse longer than those of non‐prescribers. There were no differences in reported self‐care activities or HbA1c test results between the patients of prescribers and non‐prescribers. Mean HbA1c decreased significantly in both groups over 6 months. Patients of prescribers were more satisfied. Consultation duration was longer for prescribers (by average of 7·7 minutes). Non‐prescribing nurses sought support from other healthcare professionals more frequently. Most prescribing nurses were on a higher salary band than non‐prescribers.ConclusionClinical outcomes of patients managed by prescribing and non‐prescribing diabetes nurses are similar. Prescribing nurses had longer relationships with their patients and longer consultations, possibly contributing to higher satisfaction with care. Employment costs of prescribing nurses are potentially higher.
Application of Pulsed Electric Field for Oil Extraction from Sunflower Seeds: Electrical Parameter Effects on Oil Yield
Authors: Shorstkii Ivan , Mirshekarloo Meysam Sharifzadeh , Koshevoi Evgeny 
Published: September 2015

AbstractThe application of pulsed electric field (PEF) as one of the nonthermal intensification methods has been proposed to increase oil yield extraction from sunflower seeds. PEF treatments have been carried out under various electrical parameters such as electric field, pulsed frequency, pulse width, time of treatment and sample conductivity. 55 fractional factorial design has been used for the analysis of the impact of PEF parameters on oil yield, and oil yield square model parameters have been investigated. The oil yield was found to increase by 9.1% after treatment of sunflower seeds by variation of PEF parameters: 30 s under an electric field of 7.0 kV/cm having frequency of 15 Hz, solvent content of 40 wt% and pulse width of 30 μs.Practical ApplicationsHere, we study the application of assisted pulsed electric field for oil extraction from sunflower seeds and we find the most effective variation of pulsed electric field parameters for treatment. It is very important in the industrial world as it deals with the time, quality of production and cost, which are usually carried out without preliminary treatment.
Impairment of Dynamic Pressure Autoregulation Precedes Clinical Deterioration after Aneurysmal Subarachnoid Hemorrhage
Authors: Fontana Johann , Wenz Holger , Schmieder Kirsten , Barth Martin 
Published: September 2015

ABSTRACTBACKGROUNDThis study was designed to evaluate the potential of the dynamic autoregulation index (ARI) to serve as an early warning system for an imminent clinical deterioration after subarachnoid hemorrhage (SAH).METHODSAll patients received a baseline digital subtraction angiography and a computed tomography (CT) prior to treatment. The clinical status, the ARI, and the transcranial Doppler (TCD) values were evaluated daily until discharge from the intensive care unit (ICU). A CT scan at least 10 days after the postictal event was used to determine the occurrence of delayed infarcts.RESULTS20 patients were prospectively included in the study. 3 refused further participation between days 2 and 3. Patients with no significant deteriorations of the clinical status and no proximal vasospasm (VS) in the middle cerebral artery (MCA)/delayed infarcts showed a significant positive linear regression of the ARI values in both hemispheres from day 1 till 11 (ARI right: 2.7 + .31/day, ARI left: 2.8 + .27/day; P < .01). All patients with angiographic VS of more than one‐third in the MCA showed a corresponding drop of the ARI to values ≤1.7. The ARI drop occurred 2.5 (±1.3) days prior to significant deteriorations of the clinical status, increase of TCD values or the detection of angiographic cerebral VS/delayed infarcts in the corresponding hemispheres.CONCLUSIONThe results demonstrate the capability of the ARI to serve as a reliable early warning system after SAH. Further trials with larger study populations are needed to validate these promising preliminary data.