bluuebunny/crossref_metadata_2025_split huggingface dataset:
Discussion of Contextual Features of Tax Decision-Making Settings
Authors: Cloyd C. Bryan 
Published: December 2011

Tax practice has evolved over the past decade from being predominantly concerned with tax compliance to a major focus on tax planning. Significant challenges for researchers interested in tax professional judgment and decision making (JDM) are (1) understanding the current environment of tax professionals, (2) identifying research questions that are relevant to this environment, and (3) appropriately capturing the essential elements of the current environment in the experimental setting.
The research question addressed in Magro (1999) is related to this first challenge—understanding the current environment or context in which tax professional JDM occurs. Specifically, the research question addressed in this study is whether experienced tax professionals perceive differences between certain contextual features of tax-planning and compliance tasks.
Decomposing Changes in Deferred Tax Assets and Liabilities to Isolate Earnings Management Activities
Authors: Phillips John D. , Pincus Morton , Rego Sonja Olhoft , Wan Huishan 
Published: December 2011

This paper provides evidence on the types of accounts that reveal earnings management activities. We build on Burgstahler and Dichev's (1997) evidence of earnings management to avoid an earnings decline and Phillips et al.'s (2003) findings that deferred tax expense (DTE) can be used to detect such earnings management. In particular, we investigate the relation between changes in annual earnings and changes in deferred tax asset and liability components using data hand-collected from firms' income tax footnote disclosures.
Our evidence indicates that changes in the net deferred tax liability (DTL) component related to revenue and expense accruals and reserves can be used to detect earnings management to avoid an earnings decline. In addition, we build on Joos et al.'s (2003) results and partition our sample into firm-years with positive and negative changes in net DTLs and repeat our analyses. In contrast to the Joos et al. (2003) finding that DTE can be used to detect earnings management only for firm-years in which DTE is negative, we find that both subsamples reflect earnings management of revenue and expense accruals and reserves to report earnings increases.
Germany's Repeal of the Corporate Capital Gains Tax: The Equity Market Response
Authors: Edwards Courtney H. , Lang Mark H. , Maydew Edward L. , Shackelford Douglas A. 
Published: December 2011

In late 1999, the German government made a surprise announcement that it would repeal the large and long-standing capital gains tax on sales of corporate crossholdings effective in 2002. The repeal has been hailed as a revolutionary step toward breaking up the extensive web of crossholdings among German companies. The lock-in effect from the large corporate capital gains tax was said to act as a barrier to efficient acquisition and divestiture of German firms and divisions. Many observers predicted that once the lock-in effect was removed, Germany would experience a flurry of acquisition and divestiture activity. Several other industrialized countries were poised to follow suit, with similar proposals pending in France, Japan, and the United Kingdom.
This paper provides evidence of the economic impact of the repeal by examining its effect on the market values of German firms. While event studies of tax legislation can be difficult, our study is aided by the fact that the repeal was both a surprise and was announced separately from other tax reform proposals. In addition, we provide cross-sectional evidence on the economic magnitude of the repeal, assess the likely beneficiaries from the repeal, and predict which sectors are most likely to experience a surge in acquisition and divestiture activity following the repeal.
Our results suggest that the economic effects are highly concentrated. We find a positive association between firms' event period abnormal returns and the extent of their crossholdings, consistent with taxes acting as a barrier to efficient allocation of ownership. However, the reaction is limited to the six largest banks and insurers and their extensive minority holdings in industrial firms. These six large firms have a combined market capitalization equal to 22 percent of all 394 firms in this study. We also find evidence of a positive stock price response to the announcement for industrial companies held by these financial firms, consistent with shareholders in those firms benefiting from the likely reduction in investor-level tax burdens and expected increased efficiency following the tax law change.
Attracting Nonfilers through Amnesty Programs: Internal versus External Motivation
Authors: Manly Tracy S. , Thomas Deborah W. , Ritsema Christina M. 
Published: December 2011

We investigate a subset of nonfilers by analyzing data provided by the Arkansas Department of Finance and Administration (DFA) from the 1997 Arkansas State Tax Penalty Amnesty. Our data sources include the tax returns filed by amnesty participants, a voluntary, confidential survey completed by approximately 32 percent of amnesty filers, and a list of amnesty participants who received a notice from DFA under the FedState data-sharing program during the amnesty period.
We divide our sample into three groups based on motivation for participating in the amnesty program. The first group consists of taxpayers who did not receive a notification from the DFA under the FedState data-sharing program and chose independently to participate in the amnesty. This group is designated as internally motivated. A second group of taxpayers, labeled as externally motivated, received a DFA letter, and their survey responses indicate that they would not have known otherwise that they were noncompliant. The third group received a letter and were aware of their failure to file Arkansas returns. The motivations of this group are mixed.
Using both univariate tests and multinomial logistic regression, we compare these three groups on four dimensions: tax return information, demographic information, excuses for failure to file, and reasons for voluntarily coming forward during the amnesty period. We find that the groups are different on several dimensions, most notably income level and excuses offered for failure to file a return when due.
Effect of prolonged administration of clenbuterol on airway reactivity and sweating in horses with inflammatory airway disease
Authors: Read Jennifer R. , Boston Raymond C. , Abraham Getu , Bauquier Sebastien H. , Soma Lawrence R. , Nolen-Walston Rose D. 
Published: December 2011

Abstract
Objective—To determine whether prolonged administration of clenbuterol results in tachyphylaxis, specifically regarding its bronchoprotective properties and effect on sweating in horses.
Animals—8 Thoroughbreds with inflammatory airway disease.
Procedures—In a crossover design, horses received clenbuterol (0.8 μg/kg, PO, q 12 h) or placebo for 21 days, with a washout period of ≥ 30 days between the 2 treatments. Airway reactivity was evaluated by use of flowmetric plethysmography and histamine broncho-provocation before (day 0; baseline) and every 7 days after the start of treatment. Sweat function was evaluated via response to epinephrine administered ID before and every 10 days after the start of treatment.
Results—The concentration of histamine required to increase total airway obstruction by 35% (PC35) was significantly reduced during treatment with clenbuterol (mean change, 11.5 mg/mL), compared with during administration of the placebo (mean change, −1.56 mg/mL), with a peak effect at 14 days. Tachyphylaxis was evident by day 21, with 7 of 8 horses having a PC35 below the baseline value (mean change, −0.48 mg/mL), which returned to baseline values during the washout period. No effect of clenbuterol was seen in sweat response to epinephrine administration.
Conclusions and Clinical Relevance—Clenbuterol initially reduced airway sensitivity to inhaled histamine, but tachyphylaxis that resulted in increased airway reactivity was evident by day 21. Although no effects on sweating were detected, the technique may not have been sensitive enough to identify subtle changes. Prolonged administration of clenbuterol likely results in a clinically important reduction in its bronchodilatory effects.
Effects of phenylbutazone on gene expression of cyclooxygenase-1 and -2 in the oral, glandular gastric, and bladder mucosae of healthy horses
Authors: Nieto Jorge E. , Aleman Monica , Anderson Jonathan D. , Fiack Ciara , Snyder Jack R. 
Published: December 2011

Abstract
Objective—To assess gene expressions of cyclooxygenase-1 and -2 in oral, glandular gastric, and urinary bladder mucosae and determine the effect of oral administration of phenylbutazone on those gene expressions in horses.
Animals—12 healthy horses.
Procedures—Horses were allocated to receive phenylbutazone or placebo (6 horses/group); 1 placebo-treated horse with a cystic calculus was subsequently removed from the study, and those data were not analyzed. In each horse, the stomach and urinary bladder were evaluated for ulceration via endoscopy before and after experimental treatment. Oral, glandular gastric, and urinary bladder mucosa biopsy specimens were collected by use of a skin punch biopsy instrument (oral) or transendoscopically (stomach and bladder) before and after administration of phenylbutazone (4.4 mg/kg, PO, q 12 h) in corn syrup or placebo (corn syrup alone) for 7 days. Cyclooxygenase-1 and -2 gene expressions were determined (via quantitative PCR techniques) in specimens collected before and after the 7-day treatment period and compared within and between groups. Prior to commencement of treatment, biopsy specimens from 7 horses were used to compare gene expressions among tissues.
Results—The cyclooxygenase-1 gene was expressed in all tissues collected. The cyclooxygenase-2 gene was expressed in the glandular gastric and bladder mucosae but not in the oral mucosa. Cyclooxygenase gene expressions were unaffected by phenylbutazone administration.
Conclusions and Clinical Relevance—Cyclooxygenase-2 was constitutively expressed in glandular gastric and bladder mucosae but not in the oral mucosa of healthy horses. Oral administration of phenylbutazone at the maximum recommended dosage daily for 7 days did not affect cyclooxygenase-1 or -2 gene expression.
Acute Toxicity of Veterinary and Agricultural Formulations of Organophosphates Dichlorvos and Diazinon in Chicks
Authors: Al-Zubaidy Muna , Mousa Yaareb , Hasan Mohammad , Mohammad Fouad 
Published: December 2011

Acute Toxicity of Veterinary and Agricultural Formulations of Organophosphates Dichlorvos and Diazinon in ChicksFormulation components of organophosphate insecticidal preparations might affect their toxic action in animals. The objective of this study was to examine and compare the acute toxicity and cholinesterase inhibition in seven to 14-day-old chicks dosed orally with dichlorvos and diazinon in standard veterinary and agricultural formulations. The acute (24 h) oral median lethal doses (LD50) of the formulations were determined using the up-and-down method. Respective LD50 of dichlorvos of the veterinary and agricultural formulations in chicks were 11.1 mg kg-1 and 6.51 mg kg-1 and those of diazinon 6.4 mg kg-1 and 6.7 mg kg-1. Plasma and brain cholinesterase activities were measured by electrometry after in vivo and in vitro exposure to organophosphates. The chicks showed signs of cholinergic toxicosis within one hour of dosing. Dichlorvos (8 mg kg-1) and diazinon (4 mg kg-1) in the veterinary and agricultural formulation significantly reduced both plasma and brain cholinesterase activities in the chicks. The veterinary formulation of dichlorvos reduced plasma ChE by 60 % and agricultural by 40 % and brain ChE by 93 % and 87 %, respectively. In contrast, ChE inhibition by diazinon in the agricultural formulation of diazinon was stronger than by the veterinary formulation; 72 % vs. 64 % in plasma and 97 % vs. 80 % in the brain, respectively. The highest in vitro inhibitions were observed with dichlorvos in the agricultural formulation (50 %) in the brain samples and with diazinon in the agricultural formulation (52 %) in the plasma samples. While they exist, differences between formulations cannot be taken as a rule and further investigations should inventory the toxicity of standard veterinary and agricultural organophosphate formulations in addition to the known data for pure forms.
Physiological and Physical Effects of Different Milk Protein Supplements in Elite Soccer Players
Authors: Lollo Pablo , Amaya-Farfan Jaime , de Carvalho-Silva Luciano 
Published: December 2011

Physiological and Physical Effects of Different Milk Protein Supplements in Elite Soccer Players
Brazilian soccer championships involve a large number of teams and are known to cause stress and loss of muscle mass besides other negative physical consequences. This study was designed to compare the effects produced by three types of protein supplements on body composition, biochemical parameters and performance of a top Brazilian professional soccer team during an actual tournament. Twenty-four athletes assessed as having a normal nutrient intake were divided into three groups according to supplementation. Immediately after each daily training, the athletes received 1 g × kg-1 of body weight × day-1 of either whey protein (WP), hydrolyzed whey protein (HWP) or casein (CAS) for eight weeks. Before and after the experimental period, anthropometric characteristics, physical performance by the yo-yo and 3000m tests, and several biochemical variables in blood (uric acid, total cholesterol, HDL-cholesterol, creatinine, glucose) were measured. While no improvement in physical performance was observed with regard to the applied treatments, casein supplementation resulted in muscle mass increase (p<0.039), while WP and HWP favoured the maintenance of the initial muscle mass. Moreover, the eight-week intervention was found to cause no abnormalities in biochemical and anthropometric variables monitored, but instead, the intervention showed to be positive in comparison to the adverse anthropometric changes, when no supplementation was made. It was concluded that supplementation immediately after training sessions with any of the three sources of protein during the competitive period is beneficial and safe, as well as capable of sustaining or even increasing muscle mass.
Anthropometric and Physical Performance Profiles of Elite Karate Kumite and Kata Competitors
Authors: Koropanovski Nenad , Berjan Bobana , Bozic Predrag , Pazin Nemanja , Sanader Aleksandra , Jovanovic Srecko , Jaric Slobodan 
Published: December 2011

Anthropometric and Physical Performance Profiles of Elite Karate Kumite and Kata Competitors
Karate tournaments consist of two equally important karate disciplines: the kumite and kata competitions. Due to being based both on the distinctive selection of movement techniques and their kinematic and kinetic patterns, we hypothesized that the elite kumite and kata competitors could differ regarding their anthropometric and physical performance profiles. Thirty-one senior male karate competitors of the national karate team (kumite n = 19; kata n = 12) participated in this study. The tests applied included both the assessment of anthropometric (body height, mass and body mass index) and the following physical performance measurements: the adductor and hamstring flexibility (sideward leg splits test), speed and acceleration (20-m sprint test with 10-m acceleration time), explosive power (countermovement and standing triple jump), agility ("T"- test) and aerobic endurance (20-m multistage shuttle run test). The kumite competitors revealed a larger body size through body height (p = 0.01) and mass (p = 0.03), while the differences in body composition were non-significant. The kumite competitors also demonstrated higher acceleration (p = 0.03) and explosive power (standing triple jump; p = 0.03). A 6-7° higher flexibility of the kata competitors remained somewhat below the level of significance (p = 0.09). The findings could be interpreted by the distinctive differences in the movement techniques. Specifically, a higher explosive power could be beneficial for kumite, while both a smaller stature and higher flexibility (particularly of the lower extremity) could be important for the exceptionally low postures of the kata competitors. Although further elucidation is apparently needed, the obtained finding could be of importance for both the early selection and training of karate competitors.
Effect of the Level of Coordinated Motor Abilities on Performance in Junior Judokas
Authors: Lech Grzegorz , Jaworski Janusz , Lyakh Vladimir , Krawczyk Robert 
Published: December 2011

Effect of the Level of Coordinated Motor Abilities on Performance in Junior Judokas
The main focus of this study was to identify coordinated motor abilities that affect fighting methods and performance in junior judokas. Subjects were selected for the study in consideration of their age, competition experience, body mass and prior sports level. Subjects' competition history was taken into consideration when analysing the effectiveness of current fight actions, and individual sports level was determined with consideration to rank in the analysed competitions.
The study sought to determine the level of coordinated motor abilities of competitors. The scope of this analysis covered the following aspects: kinaesthetic differentiation, movement frequency, simple and selective reaction time (evoked by a visual or auditory stimulus), spatial orientation, visual-motor coordination, rhythmization, speed, accuracy and precision of movements and the ability to adapt movements and balance. A set of computer tests was employed for the analysis of all of the coordination abilities, while balance examinations were based on the Flamingo Balance Test. Finally, all relationships were determined based on the Spearman's rank correlation coefficient. It was observed that the activity of the contestants during the fight correlated with the ability to differentiate movements and speed, accuracy and precision of movement, whereas the achievement level during competition was connected with reaction time.
Differences in Maximum Upper and Lower Limb Strength in Older Adults After a 12 Week Intense Resistance Training Program
Authors: Sousa Nelson , Mendes Romeu , Abrantes Catarina , Sampaio Jaime 
Published: December 2011

Differences in Maximum Upper and Lower Limb Strength in Older Adults After a 12 Week Intense Resistance Training Program
The purpose of this study was to identify differences in maximum strength after an intense strength training program, contrasting muscle groups from upper limbs versus lower limbs. The sample consisted of 10 healthy elderly males (age 73±6 years) with independent living. The training program lasted 12 weeks (3 × week, 50 to 80% of 1RM, 2-3 sets, 6 to 12 repetitions). Two muscle groups were analyzed: LOWER (sum of average values of three exercises for the lower limbs) and UPPER (sum of average values of four exercises for the upper limbs). Measurement of 1RM was performed at intervals of 4 weeks by direct methods. Repeated measures ANOVA identified significant differences in muscle groups (F=8.1, p=0.006), time (F=730.0 p=0.000) and also their interaction (F=4.4, p=0.014). The gains in 1RM values were higher for upper limbs. These results may suggest that the muscles of the lower limbs are elicited more frequently and therefore, have a smaller potential to gain strength at older age. The muscles of the upper limbs are in accelerated muscle atrophy and their trainability is probably higher.
Oribatid mites (Acari, Oribatida) in selected caves of the Kraków-Wieluń Upland (southern Poland)
Authors: Maślak Magdalena , Barczyk Gabriela 
Published: December 2011

Oribatid mites (Acari, Oribatida) in selected caves of the Kraków-Wieluń Upland (southern Poland)
This paper describes and compares the species composition and community structure of the oribatid mite fauna of 5 caves in the Kraków-Wieluń Upland (Wyżyna Krakowsko-Wieluńska). We also compare oribatid communities in 3 chosen caves with oribatid communities in the soil and litter (leaves, dead wood, bat guano) in the vicinity of the cave entrances. Three hypotheses were tested: (1) oribatid communities from the soil and litter near the caves differ from the communities inhabiting caves; (2) the composition of oribatid communities depends on cave size; (3) the cave communities strongly depend on microhabitat quality and diversity. We collected 1112 adult oribatids from caves and 838 from the soil and litter near the caves. Oribatid communities in the caves were different from the soil communities. Litter, guano and dead wood were the microhabitats that affected oribatid communities significantly. In the other cave microhabitats (soil and mud), oribatids were infrequent. Cave size affected the oribatid community structure.
Global, National, and Local Factors in the Management of University Sport: The Hungarian Case
Authors: Hédi Csaba 
Published: December 2011

Global, National, and Local Factors in the Management of University Sport: The Hungarian CaseBecause of the international nature of university sport, the appearance of transnational areas, events, results, and actors occurred very early. Therefore, the harmonization of the national and international factors influencing the functioning and development of student sport has been necessary since its rise. The objective of the article is to reveal the interaction between global, national and local factors influencing university sport, through the example of the Hungarian case. The paper is based on the results of extensive empirical research carried out by the author with the help of several methods: survey, in-depth interview, document analysis, and participant observation. Sport-globalization is regarded as the theoretical framework for the analysis. The results are discussed according to the following dimensions: strategic management of university sport; event and project management; cooperation between the two "owners", the sports sphere and the academic education; migrant student-athletes; volunteering in university sports; and the external and internal environment of Hungarian university sport. In the conclusion, it is emphasized that the management of university sport in Hungary has been influenced both by the globalisation of sports and the transformation of the Hungarian sport structure following the 1989-1990 political regime change (Földesi 2000). The combined effect of global and domestic factors meant a permanent challenge for the management of university sport. The Hungarian University Sports Federation succeeded in providing adequate answers to the new challenges, as Federation strategic planning was always based on knowledge-based strategies.
A Nearly Optimal Fractional Delay Filter Design Using an Asymmetric Window
Authors: Sac Maciej , Blok Marek 
Published: December 2011

A Nearly Optimal Fractional Delay Filter Design Using an Asymmetric WindowIn this paper a numerically efficient filter design method suitable for variable fractional delay (VFD) filter implementation is investigated. We propose to use a well known window method with an asymmetric window extracted from optimal filter designed beforehand. As we will demonstrate, such an approach, if additional gain correction is applied, allows for nearly optimal VFD filter design. Thus, the proposed approach combines window method simplicity with performance comparable to that of optimal filters. Efficiency of the presented technique makes it suitable for designing filters with varying delay in real time.