bluuebunny/crossref_metadata_2025_split huggingface dataset:
The IASC Foundation’s First Constitution Review
Authors: Camfferman Kees , Zeff Stephen A. 
Published: June 2015

Abstract
The tensions over IAS 39 and controversy over some of the IASB’s other projects, turned the first five-yearly review of the IASC Foundation Constitution into a debate on how to square the IASB’s identity as an independent technical expert group with demands for oversight and control from jurisdictions where IFRSs had the status of law. Key questions discussed included the appointment process of trustees and board members, control over the IASB’s agenda, and ensuring constituents’ right to a proper hearing by the IASB. In the end, the trustees made only minor adjustments to the Constitution. Yet, it was recognized that the trustees should be more active in overseeing the IASB, that the Board should enhance its procedures for consultation and feedback, and that establishing some form of accountability still required attention.
The IASB Survives the Financial Crisis
Authors: Camfferman Kees , Zeff Stephen A. 
Published: June 2015

Abstract
During the initial stages of the financial crisis, the IASB came under pressure to revise its guidance on fair value measurement for financial instruments traded in inactive markets. As the crisis intensified, the role of accounting standards in exacerbating financial instability became a matter of debate at the highest political level. In October 2008, the IASB was forced to amend IAS 39 without due process in order to avoid the loss of its franchise to set accounting standards for the EU. The IASB and the FASB sought to coordinate their attempts to develop a new financial instruments standard, but drifted apart as each faced its own political pressures. When the IASB produced a revised standard, IFRS 9, the European Commission declined to propose its endorsement for use in the EU.
The IASB and the FASB Rush to Complete the Convergence Programme
Authors: Camfferman Kees , Zeff Stephen A. 
Published: June 2015

Abstract
Until June 2011, the IASB and the FASB worked at a frantic pace to complete the convergence work programme included in their Memorandum of Understanding. Much of the drive came from the IASB, which did not wish to jeopardize the still existing possibility that the US SEC would decide in favour of IFRSs. The review of technical projects in this chapter highlights the challenges posed by the inherent complexity of the issues and the difficulties of achieving convergence by two boards with different priorities and constituencies. Despite several decisions to reduce the scope of the convergence agenda, the final record was mixed. Some projects were successfully completed, but four major projects remained unfinished by June 2011 when David Tweedie and the other remaining members of the initial Board retired.
libRoadRunner: a high performance SBML simulation and analysis library
Authors: Somogyi Endre T. , Bouteiller Jean-Marie , Glazier James A. , König Matthias , Medley J. Kyle , Swat Maciej H. , Sauro Herbert M. 
Published: June 2015

Abstract
Motivation: This article presents libRoadRunner, an extensible, high-performance, cross-platform, open-source software library for the simulation and analysis of models expressed using Systems Biology Markup Language (SBML). SBML is the most widely used standard for representing dynamic networks, especially biochemical networks. libRoadRunner is fast enough to support large-scale problems such as tissue models, studies that require large numbers of repeated runs and interactive simulations.
Results: libRoadRunner is a self-contained library, able to run both as a component inside other tools via its C++ and C bindings, and interactively through its Python interface. Its Python Application Programming Interface (API) is similar to the APIs of MATLAB (www.mathworks.com) and SciPy (http://www.scipy.org/), making it fast and easy to learn. libRoadRunner uses a custom Just-In-Time (JIT) compiler built on the widely used LLVM JIT compiler framework. It compiles SBML-specified models directly into native machine code for a variety of processors, making it appropriate for solving extremely large models or repeated runs. libRoadRunner is flexible, supporting the bulk of the SBML specification (except for delay and non-linear algebraic equations) including several SBML extensions (composition and distributions). It offers multiple deterministic and stochastic integrators, as well as tools for steady-state analysis, stability analysis and structural analysis of the stoichiometric matrix.
Availability and implementation: libRoadRunner binary distributions are available for Mac OS X, Linux and Windows. The library is licensed under Apache License Version 2.0. libRoadRunner is also available for ARM-based computers such as the Raspberry Pi. http://www.libroadrunner.org provides online documentation, full build instructions, binaries and a git source repository.
Contacts: hsauro@u.washington.edu or somogyie@indiana.edu
Supplementary information: Supplementary data are available at Bioinformatics online.
Biographika: rich interactive data visualizations on the web for the research community
Authors: Pareja-Tobes Pablo , Pareja-Tobes Eduardo , Manrique Marina , Pareja Eduardo , Tobes Raquel 
Published: June 2015

AbstractWhen visualizing scientific data one of the current bottlenecks is the lack of interactivity. There already exist many options to build static data visualizations such as R, Matlab or Microsoft Excel among others. On the other hand, we can also find many different pieces of software with a broader or more specific aim that however must be installed locally. There is therefore a gap that is not covered by any of these latter two worlds. Here is where Biographika comes in handy since it provides scientists in general, and more specifically bioinformaticians, with a way of being able to use interactive rich visualizations on the web as part of their daily research. This first version of Biographika includes a set of charts combining diverse approaches that are thought to give users different perspectives of their research data. For the sake of interoperability and expressivity among other reasons we are using D3.js [1], the de facto standard visualization JavaScript library for manipulating documents based on data. But not only that, we incorporate new approaches as the fact of having fully interactive 3D charts that can be easily integrated with the rest of visualizations; providing the possibility of analyzing multidimensional data in a way that could otherwise be difficult to tackle. For that we use X3DOM[2], an open-source framework and runtime for 3D graphics on the Web that eases the integration of HTML5 and declarative 3D content. And last but not least, Biographika is also conceived as an effort to provide the data visualization layer for Bio4j [3] that researchers have been lacking in the past few years.
The Portuguese corporate tax reform and international trends: an assessment
Authors: Martins António 
Published: June 2015

Purpose
– The purpose of this paper is, first, to discuss if the Portuguese corporate tax reform, implemented in 2014, moved the system towards international trends. Second is to analyse in what areas the similarities and disparities are more pronounced when assessing the Portuguese reform against the Common Consolidated Corporate Tax Base, the Mirrlees Review or other relevant international guidelines. Finally, it assesses how a European country under a bailout could significantly reform the corporate tax.

Design/methodology/approach
– The methodology employed is based on a mix of the legal research method and case study analysis. The legal method will be applied under comparative income taxation, and the case study will draw on the Portuguese reform to broaden the discussion about critical issues like the participation exemption regime and its place in the taxation of international income flows. The paper will analyse core issues in international income taxation, the present state of corporate tax harmonization in the European Union, discuss the main issues that were dealt by the Portuguese tax reform and offer a critical assessment of tax policy choices that underpinned the reform.

Findings
– During the past decades, Portugal was increasingly out of line with international trends in corporate taxation. The bailout asked for the Portuguese Government in 2011 placed a heavy burden in public finances, with an apparent lack of room to follow international trends of corporate tax reform. However, it can be concluded that, after convincing the troika that investment and growth were paramount to overcome the severe economic and social crisis that fell upon the country, the corporate tax was seen as an important policy tool to promote these goals. The reform was thus possible even in the context of a restrictive public finance situation, and followed most guidelines put forward in highly regarded international reports.

Practical implications
– A broad corporate tax reform, including rate reduction, a participation exemption regime, a more flexible rule on cost acceptance, an extension of loss carry over period, to name a few, was possible in a very constrained public finance situation. By placing the emphasis on moving the system towards international trends and promoting measures to enhance investment and growth, international creditors could accept such a reform. Also, a consensus with the main opposition party was a very important factor in securing much needed political support.

Originality/value
– The findings from what can be considered as an experiment in corporate tax reform in tough economic and social times can be useful to policymakers, tax authorities and international bodies dealing with tax reform processes. The impact on managerial decisions such as investment and financing is also relevant.
Local and landscape‐level floral resources explain effects of wildflower strips on wild bees across four European countries
Authors: Scheper Jeroen , Bommarco Riccardo , Holzschuh Andrea , Potts Simon G. , Riedinger Verena , Roberts Stuart P. M. , Rundlöf Maj , Smith Henrik G. , Steffan‐Dewenter Ingolf , Wickens Jennifer B. , Wickens Victoria J. , Kleijn David 
Published: June 2015

Summary
Growing evidence for declines in wild bees calls for the development and implementation of effective mitigation measures. Enhancing floral resources is a widely accepted measure for promoting bees in agricultural landscapes, but effectiveness varies considerably between landscapes and regions. We hypothesize that this variation is mainly driven by a combination of the direct effects of measures on local floral resources and the availability of floral resources in the surrounding landscape.
To test this, we established wildflower strips in four European countries, using the same seed mixture of forage plants specifically targeted at bees. We used a before–after control–impact approach to analyse the impacts of wildflower strips on bumblebees, solitary bees and Red List species and examined to what extent effects were affected by local and landscape‐wide floral resource availability, land‐use intensity and landscape complexity.
Wildflower strips generally enhanced local bee abundance and richness, including Red‐listed species. Effectiveness of the wildflower strips increased with the local contrast in flower richness created by the strips and furthermore depended on the availability of floral resources in the surrounding landscape, with different patterns for solitary bees and bumblebees. Effects on solitary bees appeared to decrease with increasing amount of late‐season alternative floral resources in the landscape, whereas effects on bumblebees increased with increasing early‐season landscape‐wide floral resource availability.
Synthesis and applications. Our study shows that the effects of wildflower strips on bees are largely driven by the extent to which local flower richness is increased. The effectiveness of this measure could therefore be enhanced by maximizing the number of bee forage species in seed mixtures, and by management regimes that effectively maintain flower richness in the strips through the years. In addition, for bumblebees specifically, our study highlights the importance of a continuous supply of food resources throughout the season. Measures that enhance early‐season landscape‐wide floral resource availability, such as the cultivation of oilseed rape, can benefit bumblebees by providing the essential resources for colony establishment and growth in spring. Further research is required to determine whether, and under what conditions, wildflower strips result in actual population‐level effects.
Multiple stressors and stream ecosystem functioning: climate warming and agricultural stressors interact to affect processing of organic matter
Authors: Piggott Jeremy J. , Niyogi Dev K. , Townsend Colin R. , Matthaei Christoph D. 
Published: June 2015

Summary

Measures of organic matter processing have been proposed as indices of stream ecosystem function to complement structural measures (water quality, taxonomic composition) in stream health monitoring. However, to be meaningful for ecosystem management, functional responses must be informed by knowledge of multiple stressors in the face of global change.

We manipulated nutrient concentrations (two levels), fine sediment (two levels) and water temperature (eight levels, 0–6 °C above ambient) in 128 streamside mesocosms to determine the individual and combined effects of these stressors on decomposition rates of fresh and pre‐dried leaf packs and cotton strips.

Raised temperature affected all seven studied decomposition measures. Leaf biomass loss rates were linearly positively affected, while strength loss rates of leaves and cotton strips showed nonlinear, weakly unimodal responses. Respiration of fresh leaves was positively affected by warming, but respiration of dried leaves showed the opposite pattern. Nutrient enrichment enhanced dried leaf biomass loss and respiration, and cotton tensile strength loss. Sediment addition increased loss of fresh leaf strength and biomass, but decreased dried leaf respiration.

Interactions among stressors occurred in three cases. The positive effect of raised temperature on biomass loss of dried leaves was weaker in mesocosms with added sediment, the negative effect of sediment on dried leaf respiration annulled the positive effect of nutrients, and cotton strength loss increased strongly under enriched nutrients but less so when sediment was added.

Synthesis and applications. Sediment greatly increased decay rates of fresh (living) leaves, but not of dried leaves or cotton strips. Leaf condition can strongly affect decomposition processes, with important consequences for streams that naturally receive freshly fallen leaves and have high sediment loads. Nonlinear responses of decomposition to rising temperature highlight how a warming climate may alter organic matter processing in complex ways. Our finding that dried leaf biomass loss responded positively to nutrient enrichment but not sediment addition, while fresh leaf biomass loss responded positively to sediment addition but not nutrient enrichment, suggests the two measures may offer complementary information in the functional assessment of multiple stressors in streams.
Accentuate The Regional
Authors: Soja Edward 
Published: June 2015

AbstractWe are witnessing an unprecedented period in which the urban and the regional, formerly quite distinct from one another, are blending together to define something new and different. Never before have regional approaches been more important in urban research, and urban emphases more influential in regional development theory and planning. As one of the only forums that explicitly combines the urban and the regional, IJURR has a rare opportunity to take the lead in defining and expanding critical urban/regional studies. This essay identifies eight challenging themes for innovative critical and comparative regional research.
Consanguineous marriage, prepregnancy maternal characteristics and stillbirth risk: a population‐based case–control study
Authors: Maghsoudlou Siavash , Cnattingius Sven , Aarabi Mohsen , Montgomery Scott M. , Semnani Shahriar , Stephansson Olof , Wikström Anna‐Karin , Bahmanyar Shahram 
Published: June 2015

AbstractIntroductionConsanguineous marriage is associated with increased risks for congenital anomalies, low birthweight, and other adverse perinatal outcomes. In this population‐based, case–control study we investigated the association between consanguineous marriage (first‐cousin marriage) and stillbirth risk, using prospectively collected information from prepregnancy visits.Material and methodsFrom 2007 to 2009, we identified 283 stillbirths (cases) and 2088 randomly selected live control births through prepregnancy visits in rural Golestan, Iran. The associations between consanguinity and prepregnancy maternal characteristics and stillbirth risk were examined using multivariate logistic regression.ResultsThe rate of consanguineous marriage was 19.4% among cases and 13.6% among controls. Consanguinity was associated with increased stillbirth risk [odds ratio (OR) 1.53; 95% CI 1.10–2.14]. The association was significantly increased for preterm stillbirth (< 37 gestational weeks) (OR 2.43; 95% CI 1.46–4.04) but not for term stillbirth (≥ 37 weeks) (OR 1.14; 95% CI 0.75–1.74). Low and high maternal age, underweight, obesity, nulliparity, a history of infertility or miscarriage, previous obstetric complications (preeclampsia, preterm delivery, and stillbirth in previous pregnancies) were also associated with increased stillbirth risks.ConclusionsConsanguineous marriage is associated with increased risk of stillbirth, particularly preterm stillbirth. Findings for other maternal risk factors for stillbirth in rural Iran are consistent with previously reported findings from high‐income countries.
CSNK1A1 mutations and gene expression analysis in myelodysplastic syndromes with del(5q)
Authors: Bello Erica , Pellagatti Andrea , Shaw Jacqueline , Mecucci Cristina , Kušec Rajko , Killick Sally , Giagounidis Aristoteles , Raynaud Sophie , Calasanz María J. , Fenaux Pierre , Boultwood Jacqueline 
Published: June 2015

SummaryMutations of CSNK1A1, a gene mapping to the commonly deleted region of the 5q‐ syndrome, have been recently described in patients with del(5q) myelodysplastic syndromes (MDS). Haploinsufficiency of Csnk1a1 in mice has been shown to result in β‐catenin activation and expansion of haematopoietic stem cells (HSC). We have screened a large cohort of 104 del(5q) MDS patients and have identified mutations of CSNK1A1 in five cases (approximately 5%). We have shown up‐regulation of β‐catenin target genes in the HSC of patients with del(5q) MDS. Our data further support a central role of CSNK1A1 in the pathogenesis of MDS with del(5q).
Low testosterone level is an independent risk factor for high‐grade prostate cancer detection at biopsy
Authors: Park Juhyun , Cho Sung Yong , Jeong Seung‐hwan , Lee Seung Bae , Son Hwancheol , Jeong Hyeon 
Published: June 2015

ObjectiveTo investigate the relationship between low testosterone levels and prostate cancer detection risk in a biopsy population.Patients and MethodsIn all, 681 men who underwent initial 12‐core transrectal prostate biopsy at our institution were included in this retrospective study. Patients were divided into groups with low (<300 ng/dL) and normal testosterone levels (≥300 ng/dL). Clinical and pathological data were analysed.ResultsAmong 681 men, 86 men (12.6%) had low testosterone levels, 143 (32.7%) had a positive biopsy, and 99 (14.5%) had high‐grade prostate cancer. The mean age, prostate‐specific antigen (PSA) level, PSA density, body mass index (BMI), number of abnormal digital rectal examination (DRE) findings, and diabetes mellitus (DM) history were significantly different between the low and normal level testosterone groups. A low testosterone level was significantly associated with a higher risk of detection of overall prostate cancer than a normal testosterone level in univariate analysis (odds ratio [OR] 2.545, P = 0.001), but not in multivariate analysis adjusting for parameters such as age, PSA, prostate volume, BMI, abnormal DRE findings and DM (OR 1.583, P = 0.277). Meanwhile, a low testosterone level was significantly related to a higher rate of high‐grade prostate cancer compared with a normal testosterone level in univariate (OR 3.324, P < 0.001) and multivariate analysis adjusting for other parameters (OR 2.138, P = 0.035).ConclusionLow testosterone level is an independent risk factor for high‐grade prostate cancer detection at biopsy. Therefore, checking testosterone levels could help to determine whether prostate biopsy should be carried out.
Long‐term clinical, technical, and esthetic outcomes of all‐ceramic vs. titanium abutments on implant supporting single‐tooth reconstructions after at least 5 years
Authors: Fenner Nadine , Hämmerle Christoph H. F. , Sailer Irena , Jung Ronald E. 
Published: June 2015

AbstractAimThe aim of this prospective cohort study was to evaluate clinical, radiographic, technical, esthetic, and patient‐centered outcomes of implants using two different restoration materials after 5–9 years.Materials and MethodsThe study included 28 patients (test group: 13 patients with all‐ceramic crowns on aluminum oxide‐based abutments; control group: 15 patients with metal abutments on porcelain‐fused‐to‐metal crowns). Evaluation of patient satisfaction, clinical (periodontal probing depth, bleeding on probing, plaque index, mucosal recession, and width of keratinized mucosa), esthetical (papilla index, clinical crown length), technical (loss of retention, marginal adaptation, chipping of ceramic, anatomical shape, occlusal wear, color match), and radiological parameters were assessed. The statistical analyses included comparison of all‐ceramic vs. metal abutments and between the groups using Mann–Whitney U‐tests. For esthetic parameters, changes over time were assessed using Friedman test and post hoc Wilcoxon test of all complete cases.ResultsThe survival rate of the restoration was 100% in both groups. Patient's satisfaction revealed 9.7 on the visual analog scale. A low satisfaction correlated with low ratings in color or anatomical shape. The mucosal recession in the test group was less than that in the control group. An increase in distal papilla height in the year 0 to 1, and a decrease from year 1 to 8, was detected. Sites, which received a soft tissue graft, revealed stable papillae over the observation period. Clinical crown length showed higher values in the control group.ConclusionsWithin the limitations of the study, it can be concluded that all‐ceramic restorations reveal a high survival rate of 100% and show no difference to metal after a mean observation period of 7.2 years.