bluuebunny/crossref_metadata_2025_split huggingface dataset:
Prognostic significance of high‐grade dysplasia in colorectal adenomas
Authors: Toll A. D. , Fabius D. , Hyslop T. , Pequignot E. , DiMarino A. J. , Infantolino A. , Palazzo J. P. 
Published: August 2010

AbstractAim  Colonoscopy to detect and remove polyps has contributed to a reduction in colorectal carcinoma. Three‐year follow up is recommended for patients considered to be at high risk (at least three adenomas, adenoma ≥ 1 cm, villous or high‐grade features). Our study focused on patients diagnosed with high‐grade dysplasia with regard to initial management and follow up.Method  A search of patients who had had endoscopic removal of a high‐grade adenoma was carried out. Patients with the following were excluded: follow up of < 1 year, polyposis syndromes, prior colon cancer and a diagnosis of adenocarcinoma within 6 months following initial diagnosis.Results  Eighty‐three patients treated between 1999 and 2007 for high‐grade dysplasia (HGD) in a colorectal adenoma were identified. Over a median follow‐up period of 4 years, 53 (64%) developed further adenomatous polyps. Among these, 7% had an adenoma with HGD or an adenocarcinoma. In all these patients, the initial high‐grade adenoma was > 1 cm in diameter. Initial follow‐up colonoscopy was performed on average 7 months following the initial diagnosis. Ten per cent of patients underwent prophylactic segmental resection, and 6% received argon laser therapy.Conclusion  The study demonstrates that patients who have a colorectal adenoma > 1 cm with HGD may be at high risk of developing further adenomas with HGD or carcinoma. Close follow up is warranted.
Human behaviour: the key source of uncertainty in fisheries management
Authors: Fulton Elizabeth A , Smith Anthony D M , Smith David C , van Putten Ingrid E 
Published: August 2010

AbstractThere is broad consensus that the main problem facing fisheries globally is too many boats chasing too few fish. Unfortunately it is also possible to argue that there are too many proposed solutions and not enough practical answers to improving fisheries management. There is a deepening divide between those who propose alternative regulatory controls on fishers, including establishing large areas permanently closed to fishing, and those who argue for better alignment of incentives combined with broad participation of resource users in fishery management decisions (in simple terms, between top down and bottom up systems of governance). However despite the choice of policy instruments used, a consistent outcome is that resource users behave in a manner that is often unintended by the designers of the management system. Hence whilst uncertainty is broadly recognized as a pervasive feature of fisheries management, to date most of the attention has focussed on only part of that uncertainty – scientific uncertainty about the status of exploited resources. The effect of uncertainty generated on the human side of fisheries science and management has received much less attention. However, the uncertainty generated by unexpected resource user behaviour is critical as it has unplanned consequences and leads to unintended management outcomes. Using empirical evidence of unexpected resource user behaviour and reviewing current responses to unexpected management outcomes, we identify different approaches that both improve prediction of human behaviour in fisheries systems and identify management measures that are more robust to these sources of uncertainty. However, unless the micro scale drivers of human behaviour that contribute to macro scale implementation uncertainty are communicated effectively to managers and considered more regularly and in greater depth, unanticipated responses to management actions will continue to undermine management systems and threaten the sustainability of fisheries.
MONETARY ITEMS AND THE GEARING ADJUSTMENT: WHERE ARE WE?
Authors: Gates Richard C. , Standish Peter E. M. 
Published: August 2010

Abstract:As part of its attempt to make an operational Current Cost Accounting standard, the Australian Accounting Research Foundation has issued two exposure drafts dealing with the treatment of monetary items. This article evaluates these drafts with special reference being made to overseas developments. Crucial conceptual and operational flaws are found to be inherent in the Foundation's recommendations.
THE NATURE AND MEASUREMENT OF COST SAVINGS IN CURRENT VALUE ACCOUNTING SYSTEMS*
Authors: Henderson Scott , Peirson Graham 
Published: August 2010

Abstract:The paper considers the nature and measurement of cost savings in current value (cost) accounting systems. In general, current cost accounting proposals have interpreted cost savings in an unnecessarily restrictive way. For example, current cost accounting does not allow for the possibility that a company which borrows at a fixed rate of interest may derive significant cost savings if interest rates increase during the term of the loan. The measurement of cost savings on debt is considered in this paper. In addition, it draws attention to the concentration of current cost accounting proposals on cost savings at the expense of the analogous losses which may arise in relation to revenue.
FACTORS INFLUENCING THE SIZE OF COMPANY BUDGETS FOR RESEARCH AND DEVELOPMENT
Authors: Burrows G. H. 
Published: August 2010

Abstract:This article focusses on the question of ‘discretion’ as it relates to the level of R & D budgets in individual companies. On the basis of a literature review, factors said to influence the level of R & D spending were identified. These factors then formed the basis for an empirical study, undertaken in 1977, into the factors influencing the level of R & D budgets in a sample of sixteen Australian companies which had, in the Australian context, large R&D involvements. It was found that a considerable number of factors, of varying degrees of importance, influenced budget levels. The conclusion drawn from this information is that the interaction between these factors is likely to give rise to very little effective discretion — the status quo may be the most important (but hidden) influence.
REGULATING THE ACCOUNTABILITY OF CHARITABLE INSTITUTIONS?*
Authors: Williams David J. 
Published: August 2010

Abstract:The paper investigates the reasons for regulating the accounting, management and performance of charitable organisations. It is argued that there exists a priori reasons to expect the public would demand regulation of this industry. This is primarily so that the transaction costs of bilateral bargaining between the public and charities are minimized, and to improve the security of possible donors against the proclivity of some agents to make false and misleading statements. However, existing regulations may be counterproductive by giving the public the impression that regulation achieves these aims when in fact it has not. Other possible inconsistencies in the way regulations have been applied are identified.
DIVIDEND POLICY AND TARGET PAYOUT RATIOS
Authors: Partington Graham H. 
Published: August 2010

Abstract:This paper is concerned with a study of the dividend policies of large Australian companies. A majority of the firms studied used an explicit target payout ratio, reflecting an objective of distributing a more or less fixed proportion of profits in the long run. However, a significant minority (41%) reported that they made no explicit use of payout targets. Some firms had changed their targets materially over the period 1965–1980, and there was weak evidence that these firms tended to have lower targets than firms which left their targets relatively unchanged. There was no evidence of an industry effect upon the use, or magnitude, of payout targets.
Multifactor Asset Pricing Models
Authors: Sinclair N.A. 
Published: August 2010

Abstract:Since the early 1960s, the mean‐variance Capital Asset Pricing Model (CAPM) has been a dominant paradigm in modern finance. Recently, the accumulation of anomalous evidence, and a realisation that empirical tests of the model are tautologically related to the efficiency of the market index, have pushed that paradigm to a point of crisis. This paper reviews alternative asset pricing models which coexisted with the CAPM and may provide plausible substitutes. The major distinguishing feature of these models is that they predict multiple risk factors and, with the exception of the Arbitrage Pricing Theory (APT), are extensions of the CAPM.
Field Dependence Cognitive Style as a Moderating Factor in Subjects' Perceptions of Auditor Independence
Authors: Gul Ferdinand A. 
Published: August 2010

Abstract:This paper reports the findings of a laboratory experiment designed to assess the moderating role of field dependence cognitive style in the effects of management consultancy services and qualified audit reports on subjects' perceptions of auditor independence. Using an ANOVA repeated‐measures experimental design, 22 accountants were administered a questionnaire which contained four scenarios, each representing one of four possible combinations of levels of the two exogenous variables. To measure levels of confidence in the auditors' independence in each of the scenarios, subjects were requested to respond to a seven‐point scale. In addition, subjects were classified as field dependent or field independent on the basis of the Group Embedded Figures Test. Results showed that field dependence cognitive style interacted to moderate the effects of management consultancy services and qualified audit reports on subjects' perceptions of auditor independence. The findings suggest that cognitive style is an important moderating variable that affects subjects' perceptions of auditor independence.
MEAN GINI CAPITAL ASSET PRICING MODEL: SOME EMPIRICAL EVIDENCE
Authors: Okunev John 
Published: August 2010

Abstract:The capital asset pricing model of Sharpe (1964) and Lintner (1965) provides a valid approach to portfolio selection if either the distribution of asset returns is jointly normal or the investor's preference function is quadratic. Various authors have questioned the validity of these assumptions, and Roll (1977) raises the question whether the traditional CAPM can be tested. An alternative Capital Asset Pricing Model has been proposed by Shalit and Yitzhaki (1984). In this model the extended mean Gini coefficient is used to measure risk. As little research has been conducted on this model, this paper estimates systematic risk as derived from the extended mean Gini model for a sample of Australian companies and compares the empirical security market line with the predicted extended mean Gini security market line.
PARTIAL TAKEOVERS AS PUT OPTIONS
Authors: Hathaway Neville 
Published: August 2010

Abstract:For stocks of a listed company subject to a takeover offer, a premium must be paid by the bidder to induce acceptance of the offer. For partial takeovers, this premium can be modelled as a put option. While the takeover is current, temporary support for the stock may materialize, possibly resulting in increased prices. The price of options or warrants over the target stock can be used as a means of estimating the ex‐takeover stock price, the takeover premium and any extra support that temporarily may be in the observed market price. This leads to an evaluation of the probable success of the takeover.
Termination fees in a ‘bright line’ jurisdiction
Authors: Chapple Larelle , Christensen Blake , Clarkson Peter M. 
Published: August 2010

AbstractWe seek to statistically inform the debate regarding the Australian Takeovers Panel's ‘bright line’ policy towards break fees. Based on 313 takeovers from 2002 to 2006, 85 involving break fees, we find post‐bid competition to be unrelated to break fee usage and inversely related to bid success. We also find that break fee usage has a detrimental effect on shareholder wealth as measured by both the final bid premium and abnormal returns. Therefore, although break fees appear to be neither anticompetitive nor coercive within the Australian context, they do appear to have had a deleterious effect on shareholder wealth.
Negotiating Statehood in a Hybrid Political Order: The Case of Somaliland
Authors: Renders Marleen , Terlinden Ulf 
Published: August 2010

ABSTRACTThis article investigates the negotiation of statehood in Somaliland, a non‐recognized de facto state which emerged from Somalia's conflict and state collapse. The negotiation process centres on the continuing transformation of a hybrid political order, involving ‘formal’ as well as ‘informal’ spheres, both in existing institutions (as ‘rules of the game’) and in the bodies or agents enforcing these rules. The negotiation processes considered take place at the national and local level respectively, as well as between the two. These negotiations are heterogeneous, non‐linear and ongoing. The article demonstrates how the polity's tolerance for heterogeneous negotiations and different forms of statehood allowed local political actors to establish peace in their own local settings first. Although it did not produce uniform statehood, it provided the basis for communities to explore the scope for common statehood. On the national level, hybrid elements initially allowed for a healthy adaptation of statehood to local needs, and for legitimate, productive instruments of negotiation. This responsiveness was not maintained, and current hybrid elements threaten to undermine the polity's stability.
Federal Restructuring in Ethiopia: Renegotiating Identity and Borders along the Oromo–Somali Ethnic Frontiers
Authors: Kefale Asnake 
Published: August 2010

ABSTRACTWhen the Ethiopian state was reorganized as an ethnic federation in the 1990s, both ethnicity and governance experienced the impact of the change. Most importantly, ethnicity became the key instrument regarding entitlement, representation and state organization. For the larger ethnic groups, fitting into the new ethno‐federal structure has been relatively straightforward. In contrast, ethnic federalism has necessitated a renegotiation of identity and of statehood among several smaller communities that straddle larger ethnic groups. It has also led to the reconfiguration of centre–periphery relations. This contribution discusses how the federal restructuring of Ethiopia with the aim of matching ethnic and political boundaries led to renegotiation of identity, statehood and centre–periphery relations among several Somali and Oromo clans that share considerable ethno‐linguistic affinities.
Instructional design of a distance education cultural awareness course to enhance currency and authenticity
Authors: O'Rourke Susan L. , Martin Marie 
Published: August 2010

AbstractThis paper describes the development of a virtual learning environment using a blend of collaborative technologies and human resources to provide US preservice teachers with an authentic experience of another culture. A core design component is the use of ‘embedded instructors’ who are natives of and living in the target country (N. Ireland) while delivering the course in the USA. The wider issue of the potential depersonalisation of online learning is also addressed, and effective strategies for promoting the human dimension and sustaining learner engagement are described. In the context of globalisation, as well as of the constantly increasing provision of online courses, the course model could be of interest to both the academic and the corporate world.
THE FABRICATION METAPHOR
Authors: Goldstick D. 
Published: August 2010

AbstractModern philosophers have often likened perception/cognition to a fabrication process. But disanalogy can be seen in the fact that in real fabrication the raw materials get used up, being literally present in the product. The metaphor has arguably misled both ‘logical construction’ philosophizing and epistemology influenced by the fabrication view's arch‐exponent, Kant. In fact, though, there isn't any reason to trace the results of our cognitive processes to inversely varying inputs from ‘the world’ and ‘the mind’ in such a way as to commit realism to the cognizing mind's ‘passivity’.
Fixed Rank Kriging for Very Large Spatial Data Sets
Authors: Cressie Noel , Johannesson Gardar 
Published: August 2010

SummarySpatial statistics for very large spatial data sets is challenging. The size of the data set, n, causes problems in computing optimal spatial predictors such as kriging, since its computational cost is of order n3. In addition, a large data set is often defined on a large spatial domain, so the spatial process of interest typically exhibits non-stationary behaviour over that domain. A flexible family of non-stationary covariance functions is defined by using a set of basis functions that is fixed in number, which leads to a spatial prediction method that we call fixed rank kriging. Specifically, fixed rank kriging is kriging within this class of non-stationary covariance functions. It relies on computational simplifications when n is very large, for obtaining the spatial best linear unbiased predictor and its mean-squared prediction error for a hidden spatial process. A method based on minimizing a weighted Frobenius norm yields best estimators of the covariance function parameters, which are then substituted into the fixed rank kriging equations. The new methodology is applied to a very large data set of total column ozone data, observed over the entire globe, where n is of the order of hundreds of thousands.
Experimental Evidence of Discrimination in the Hiring of First‐ and Second‐generation Immigrants
Authors: Carlsson Magnus 
Published: August 2010

AbstractPrevious field experiments that study ethnic discrimination in the labour market are extended in this paper, which outlines a study comparing discrimination of first‐ and second‐generation immigrants. Qualitatively identical resumes, belonging to first‐ and second‐generation immigrants from the Middle East, were sent to employers in Sweden that had advertised for labour. The findings suggest, somewhat unexpectedly, that first‐ and second‐generation immigrants have essentially the same probability of being invited to a job interview, which in turn is significantly lower than the probability of invitation to interview for natives.
Does Immigration Raise Blue and White Collar Wages of Natives? The Case of Italy
Authors: Staffolani Stefano , Valentini Enzo 
Published: August 2010

AbstractThis paper analyses both theoretically and empirically the effects of immigration on the wage rate of native workers. There is rare evidence in empirical literature that immigration generates a fall in the wages of manual workers. By hypothesizing an economic system where advanced firms buy an intermediate good from traditional firms, which employ manual workers in both clean and dirty tasks, the latter being more disliked by native workers, we present a theoretical model that justifies these results. We conclude that native skilled wages always increase whereas native unskilled wages can both increase or decrease with immigration. An empirical analysis of the Italian labour market follows, showing that native workers' wages always rise with immigration.
China's One‐Child Policy and ‘the Mystery of Missing Women’: Ethnic Minorities and Male‐Biased Sex Ratios*
Authors: Bulte Erwin , Heerink Nico , Zhang Xiaobo 
Published: August 2010

AbstractRecent estimates suggest that as many as 40 million women are ‘missing’ in China. We exploit a special provision in the Chinese one‐child policy (OCP; allowing for preferential treatment of ethnic minority groups) to revisit the mystery of these missing women, and in particular to explore the contribution of China's OCP in distorting sex ratios. Our results imply that preference for boys is the main driver of the gender gap, and that the OCP is responsible for about half of it. This is true even before ultrasound technologies for prenatal gender determination were available. Not surprisingly, interaction between the OCP and ultrasound technologies has contributed to the gender gap.
Basic learning processes in people with profound mental handicaps: Review and relevance
Authors: Remington Bob , Evans Jon 
Published: August 2010

ABSTRACTPeople with profound mental handicaps have in the past been described as behaviourally incompetent or even “vegetative” (Fuller, 1949). Descriptions of this kind convey a belief that such people are incapable of learning or responding to environmental change. Over the last 30 years, however, this view has been challenged and rejected. In both laboratory and applied settings, people with profound mental handicaps have been shown capable of behavioural adaptation and learning. This article first provides an overview of the literature and then examines more recent theoretical work on learning and performance in conditioning situations and the relevance of this work in the treatment and remediation of profound mental handicap.
Spontaneous requesting — acquisition, generalisation, and discriminative components: A SINGLE CASE STUDY
Authors: Magpusao Barbara , Cipani Ennio 
Published: August 2010

ABSTRACTThis single case study investigated the effects of instructional variables on the initial acquisition, generalisation, and discriminative components of a requesting response in respect of two toothbrushing items. In Experiment 1, the effects of several teaching strategies (receptive language training, natural context training, and quick transfer training) on the acquisition of a requesting response were assessed. The quick transfer training method produced a requesting response with respect to both items. Requesting behaviour also generalised to a novel stimulus condition. In Experiment 2, quick transfer discrimination training resulted in the acquisition of a discriminated requesting response. Implications for assessment and training of spontaneous requesting skills are presented.
Severe mental handicap: WHAT DO PARENTS THINK?
Authors: Regan Adrienne , Speller Jeremy 
Published: August 2010

ABSTRACTParents of 35 children attending a school for children with severe learning difficulties responded to a postal survey by questionnaire. This sought their views: on having a child with a severe mental handicap; on the help they received; and on how they felt they were coping with the experience.
Evaluation of training in the development of staffed housing for people with mental handicaps
Authors: Mansell Jim 
Published: August 2010

ABSTRACTA training course was provided to disseminate good practice in the provision of staffed housing for people with mental handicaps in South East Thames Regional Health Authority. A follow‐up questionnaire of people who attended two years after the course showed that respondents rated the course as a major contributor to their practice. A survey of four London health regions showed much greater development of staffed housing in South East Thames Regional Health Authority, including development in districts which were not committed to this model before the course, than in the other three regions.
Uncertain future: experiences and expectations of people with mental handicaps of life beyond the hospital and hostel
Authors: Day Peter R. 
Published: August 2010

ABSTRACTThis paper is based on a study of the experiences of a small number of people with mental handicaps living in a hospital and a local authority hostel. They all expected to leave long stay accommodation. Their experience of the relatively lengthy periods spent in the hospital and the hostel is thought to have implications for the ways in which they may adapt to imminent changes in their lives. Some of their hopes and uncertainties, and those of staff who know them well, are described and discussed.