bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Pricing of Accruals Quality: January versus the Rest of the Year
Authors: Mashruwala Christina A. , Mashruwala Shamin D. 
Published: April 2011

ABSTRACT
As an alternative way to shed light on the debate over whether accruals quality is a priced risk factor, we examine the effect of seasonality on the pricing of the modified Dechow and Dichev (2002) accruals quality measure (AQ). We find that (1) high AQ stocks outperform low AQ stocks only in January; (2) during the rest of the calendar year, high AQ firms underperform low AQ firms such that there is no AQ premium on an annual basis; (3) about half of the January AQ premium occurs during the first five trading days of January; (4) a January AQ premium is observed in almost every year of our sample period; and (5) the January AQ premium reflects, at least partly, the stock price effects of tax loss selling around the turn of the year. Taken together, these findings are difficult to reconcile with a risk interpretation of accruals quality.
Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures
Authors: Kim Jeong-Bon , Song Byron Y. , Zhang Liandong 
Published: April 2011

ABSTRACT
Using a sample of borrowing firms that disclosed internal control weaknesses (ICW) under Section 404 of the Sarbanes-Oxley Act, this study compares various features of loan contracts between firms with ICW and those without ICW. Our results show the following. First, the loan spread is higher for ICW firms than for non-ICW firms by about 28 basis points, after controlling for other known determinants of loan contract terms. Second, firms with more severe, company-level ICW pay significantly higher loan rates than those with less severe, account-level ICW. Third, lenders impose tighter nonprice terms on firms with ICW than on those without ICW. Fourth, fewer lenders are attracted to loan contracts involving firms with ICW. Finally, our within-firm analyses show that banks increase loan rates charged to ICW firms after their disclosure of internal control problems and that banks reduce loan rates after firms remediate previously reported ICW.
Risk-Based Auditing, Strategic Prompts, and Auditor Sensitivity to the Strategic Risk of Fraud
Authors: Bowlin Kendall 
Published: April 2011

ABSTRACT
Under risk-based auditing, more (fewer) audit resources are allocated to accounts that are more (less) likely to be misstated. However, if auditors do not anticipate the strategic risk that arises when client managers anticipate auditors' risk-based resource allocations, undetected misstatements among ostensibly low-risk accounts could be more common than traditional risk assessment procedures suggest. Using a laboratory experiment, I find that participants assuming the auditor role in a stylized audit game do not naturally attune to strategic risks, but instead focus resources toward accounts with high non-strategic risk and away from ostensibly low-risk accounts. Manager-participants exploit these allocations by overriding the low-risk accounts more often than accounts with high non-strategic risk. However, auditor-participants who are asked to predict managers' expectations of, and responses to, audit resource allocations, devote additional resources to the low-risk accounts. These results are robust to the level of available audit resources.
Plans Not Needed if You Have High and Stable Self-Efficacy: Planning Intervention and Snack Intake in the Context of Self-Efficacy Trajectories
Authors: Bukowska-Durawa Alicja , Haynes Catherine , Luszczynska Aleksandra 
Published: April 2011

Plans Not Needed if You Have High and Stable Self-Efficacy: Planning Intervention and Snack Intake in the Context of Self-Efficacy Trajectories
Forming action plans is expected to move people from intention to action. We hypothesized that the effects of planning interventions may depend on changes in self-efficacy beliefs. Participants (182 nurses and midwifes, 89% women, aged 19-50) were assigned to the control or the planning intervention (three planning sessions) groups and reported their self-efficacy, sweet and salty snack intake at the baseline and four months later. The results suggest that an increase of efficacy beliefs over time augmented the effects of the planning intervention and resulted in the lowest snack intake (the enhancing effect of self-efficacy). Planning intervention also prompted lower unhealthy snacking if efficacy beliefs were decreasing (the protective effect of planning). Those who have stable-high self-efficacy were able to achieve low snack intake regardless of the group assignment (the buffering effect of self-efficacy).
Profile of young handball players by playing position and determinants of ball throwing velocity
Authors: Zapartidis Ilias , Kororos Panagiotis , Christodoulidis Triantafyllos , Skoufas Dimitrios , Bayios Ioannis 
Published: April 2011

Profile of young handball players by playing position and determinants of ball throwing velocity
This study defined the differences in physical qualities and anthropometric characteristics among playing positions in young male handball players, and investigated the relationship between ball throwing velocity and all measured parameters.
182 young male handball players, aged 14.3yrs, with playing experience of 4.5yrs, were classified as: back players, centre backs, pivots, wing players, and goalkeepers. Body height, body mass, BMI, arm span, hand length, standing long jump, 30m sprint, flexibility, VO2max and throwing velocity were measured.
Significant differences were detected among individual positions for all measured variables, except for flexibility. Backs were tallest, while pivots showed the largest arm span and hand length. Wings were shortest, with the lowest weight and BMI. Backs and wings performed best in the standing long jump, 30m sprint, flexibility and VO2max. Goalkeepers underperformed in all motor abilities. Ball velocity significantly correlated to all variables except for BMI and flexibility. Anthropometric and physical differences exist among different positions in young male handball players. These parameters influence ball velocity.
The findings suggest that a high performance level requires advanced physical qualities as well as anthropometric features for these ages, and coaches should apply specific training programs for each playing position.
The influence of short-term high altitude training on inflammatory and prooxidative-antioxidative indices in alpine ski athletes
Authors: Elegańczyk-Kot H. , Nowak A. , Karolkiewicz J. , Laurentowska M. , Pospieszna B. , Domaszewska K. , Kryściak J. , Michalak E. 
Published: April 2011

The influence of short-term high altitude training on inflammatory and prooxidative-antioxidative indices in alpine ski athletes
Exposure of alpine skiing athletes, while training, at altitude hypoxia and low ambient temperature can modify the response of the immune system and increase reactive oxygen and nitrogen species (RONS) generation. The aim of this study was to evaluate the impact of six day training model "live low - train high" on selected indicators of immune and antioxidant-prooxidant balance of alpine skiing competitors. The study was performed in 7 men, alpine skiers, who underwent 6-day training at Kaunertal glacier (3160 m). Before departure to glacier training, and after returning to sea level participants underwent series of tests. Somatic characteristics, anaerobic exercise capacity, blood morphological parameters and concentrations of interleukin 6 (IL-6), C-reactive protein (hsCRP), thyroid stimulating hormone (TSH), thiobarbituric acid reactive substances (TBARS), total antioxidant status (TAS), total iron (Fe) and total iron binding capacity (TIBC) were assessed. High altitude training has led to a significant increase in anaerobic capacity (p<0.05) and serum concentrations of IL-6 and hsCRP (p<0.05). A negative correlation among the difference in iron (ΔFe) concentration between two study terms and the change of hsCRP levels was also found (p<0.05). Alpine training conditions led to a slight increase in immunological indices concentration in studied skiers. However, it did not cause any significant change in prooxidant-antioxidant balance, which could be related to earlier anaerobic training adaptation.
Lifestyle And Physical Education
Authors: Nuviala Alberto , Gómez-López Manuel , Turpin José , Nuviala Román 
Published: April 2011

Lifestyle And Physical Education
In order to improve the influence of Physical Education within schools on the creation of a healthy lifestyle, it is essential to analyze students' opinions in regard to this subject and its teachers. The aim of this research was to establish lifestyle typologies and to find out if these are correlated with the perception of Physical Education and its teachers. The participants in this research consisted of 745 teenagers belonging to three different rural environments. In order to establish typologies related to the use of spare time, a cluster analysis was carried out. Then, the relation between lifestyle and the evaluation of Physical Education was determined by means of the Chi-square test. The results show the existence of two lifestyle typologies. The group with a healthier lifestyle is the one that rates Physical Education and its teachers more positively.
Characteristics of Team Leaders Play as exemplified by the European Championships In Basketball
Authors: Pluta Beata , Andrzejewski Marcin 
Published: April 2011

Characteristics of Team Leaders Play as exemplified by the European Championships In Basketball
This paper presents a statistical analysis of basketball team leaders performance during a championship status tournament in team sports using the example of the 36th European Championships EuroBasket 2009. The list of player-leaders of particular national teams was developed by means of the expert method, based on the analysis of qualitative and quantitative data. Empirical data gathered were taken from the website of EuroBasket 2009 Poland (www.eurobasket2009.org) and FIBA Europe (www.fiba.com). Formal statistical methods concerning sample description were used. The comparative analysis was conducted by means of various tabular and graphic techniques. The calculations were performed in a STATISTICA spreadsheet. The applied statistical methods allowed a series of conclusions to be drawn concerning the performance of leader-players and their cooperation with other players on the court. The knowledge of particular SGCs (standard game components) realization allows those dispositions of leader-players which are especially significant in the process of cooperation in a basketball team to be improved by coaching.
Identifying Determinants of Residential Property Values in South London
Authors: May Daniel , Corbin Adam , Hollins Philip 
Published: April 2011

Identifying Determinants of Residential Property Values in South LondonThis paper advances the academic work conducted on identifying some of the determinants of residential property values in different countries. Such determinants might include positive factors such as access to amenities, or negative factors such as high voltage overhead transmission lines (HVOTL). The objective explored here is to extend this research in the UK by considering the particular case of residential property values in South London. A number of determinants is considered, grouped and a model which explains the effect of the determinants on value is produced. The elasticities between property values and the distances from different determinants were also analysed to help highlight relationships between the determinants and residential property values. The results showed a relationship between residential property values and the determinants, and a relationship between the determinants themselves.
The Political-Budget Cycle in Countries of the European Union
Authors: Doležalová Jitka 
Published: April 2011

The Political-Budget Cycle in Countries of the European Union
We empirically estimate the political-budget cycle in the member countries of the European Union in period of 1988-2008. We indirectly analyze the potential of these countries to deal with increasing public debts which were augmented by the global economic crisis. The selection of the EU countries depends on three characteristics of democracy - shared power, openness and adaptability. The openness of democracy is the most important characteristics in relation to effective behavior of governments. We suppose that governments are motivated to make electoral manipulation in countries which have lower level of openness. We choose Finland, the Netherlands, Austria, Estonia, Poland, the Czech Republic, Romania and Greece to include into our sample of countries. The research of political-budget cycle confirmed our assumption. We did not find the political-budget cycle in Finland, the Netherlands and Estonia. On the other hand, we identified that Austrian, Czech and Greece governments had a tendency to manipulate fiscal policy before elections. The regression coefficients of Poland electoral dummies were very statistically significant but they had a wrong sign. We could not estimate political-budget cycle in Romania due to the short time series.
Analysis of the Factors Affecting the Realization of Lambda Transition Temperature of 4He
Authors: Yin L. , Lin P. , Zhao J. , Qi X. 
Published: April 2011

Analysis of the Factors Affecting the Realization of Lambda Transition Temperature of 4He
Owing to the dramatic change in the thermal conductivity of 4He when its temperature crosses the transition of superfluid (HeI) and normalfluid (HeII), a sealed-cell with a capillary is used to realize the lambda transition temperature, Tλ. A small heat flow is controlled through the capillary of the sealed-cell so as to realize the coexistence of HeI and HeII and maintain the stay of HeI/HeII interface in the capillary. A stable and flat lambda transition temperature "plateau" is obtained. Because there is a depression effect of Tλ caused by the heat flow through the capillary, a series of heat flows and several temperature plateaus are made and an extrapolation is applied to determine Tλ with zero heat flow. A rhodium-iron resistance thermometer with series number A34 (RIRT A34) has been used in 24 Tλ -realization experiments to derive Tλ with a standard deviation of 0.022mK, which proves the stability and reproducibility of Tλ.
Measuring the Stray Capacitance of Solenoids with a Transmitting and a Receiving Coil
Authors: Mariscotti A. 
Published: April 2011

Measuring the Stray Capacitance of Solenoids with a Transmitting and a Receiving CoilAir core solenoids, possibly single layer and with significant spacing between turns, are often used to ensure low stray capacitance, as they are used as part of many sensors and instruments. The problem of the correct estimation of the stray capacitance is relevant both during design and to validate measurement results; the expected value is so low to be influenced by any stray capacitance of the external measurement instrument. A simplified method is proposed that does not perturb the stray capacitance of the solenoid under test; the method is based on resonance with an external capacitor and on the use of a linear regression technique.
Représentation du territoire national et circulation des grains : le Système de distribution publique indien
Authors: Landy Frédéric 
Published: April 2011

En Inde, la pesante machine du Système de distribution publique (PDS) qui redistribue à prix subventionnés le grain ou le sucre achetés dans les zones de surproduction connaît de nombreux dysfonctionnements. Impératifs sociaux, soucis productivistes, intérêts illicites, nombreux sont les facteurs expliquant son maintien dans une Inde qui pourtant connaît de profondes réformes libérales. Il en est un autre : dans son idéal, le PDS correspond en effet à deux représentations du territoire national qui se superposent en grande partie. La territorialité hindoue et son interprétation par la droite nationaliste, fondées sur les points cardinaux et sur leurs liaisons, tout comme la territorialité moderniste nehruvienne, fondée sur le souci d’intégration par des flux économiques, correspondent toutes à une conception de l’espace national basée sur la circulation, et qui concordent donc pour maintenir l’existence du PDS.
La corrida… et en deçà
Authors: de M’Uzan Michel 
Published: April 2011

Résumé Une corrida, tenue à Barcelone en 1962, engage des réflexions sévères la concernant. Le déploiement de la pompe qui s’y affirme est entendu dans son rapport avec les cérémonies qui prenaient place en Allemagne, à partir des années 1930 et jusqu’à la fin de la dernière guerre.
Être là
Authors: Lasvergnas Isabelle 
Published: April 2011

Résumé Ce texte vise à illustrer un enjeu théorico-clinique précis dans l’écoute de l’analyste, concernant l’écart entre l’écriture du fantasme et la résonance d’un avant les mots de la langue dans la psyché. Partant de deux vignettes cliniques, et plus précisément de formulations langagières utilisées par deux patients à un moment crucial de leur cure, le texte témoigne de quelques mouvements de perlaboration contre-transférentielle. En homologie avec les peintures rupestres du néolithique et avec les images du rêve, on proposera de reconnaître, dans certains signifiants langagiers, une écriture de nature hiéroglyphique. Soit, dans un effet d’après-coup de la trace première et de son refoulement, une inscription mnésique condensée, à la fois transport d’éprouvés corporels déliés, et traduction iconique d’un corps maternel primaire : le contre-transfert de l’analyste appréhendé dans sa polarité d’un entendu distinct de l’écoute , constituant alors le levier privilégié de la méthode.
Le contexte de rédaction des Annales de Flodoard de Reims (919-966) Partie 2 : présentation des résultats de la relecture critique du début des Annales
Authors: Lecouteux Stéphane 
Published: April 2011

The writing context of the Annales of Flodoard of Reims (919-966), Part 1: A critical re-reading of the opening of the Annales in light of recent work In his Annales , Flodoard records year by year the events of his lifetime from 919 to 966. Yet a careful analysis of the opening – yearly – paragraphs reveals that the author, who both witnessed and participated in a significant number of the events he recorded, in all likelihood only began writing in 922 and 923. Indeed, the fact that he may have begun writing at this time is probably not accidental: when he witnessed the deposition and imprisonment of King Charles the Simple as well as the royal coronations of Counts Robert and Raoul, Flodoard clearly realized that he was living through extraordinary and historic events. These exceptional circumstances may have awakened his curiosity and driven him to undertake the writing of his opus. Thus it is possible to examine the context of Flodoard’s writing and the state of mind of the Rheims cleric at the moment when he first takes up his quill.
Fête et renouveau de la vie sociale à Orléans après 1429
Authors: Thibault Jean 
Published: April 2011

Feast and Revival of Social Life in Orleans after 1429 In historiography, Orleans first appears as the town of the siege, as Joan of Arc’s town. It then becomes the symbol of resistance and of triumph in face of the enemy from Across the Channel. This image is true but also reductionist. The episode, however grandiose, in fact only lasted a very short time. At its peak in the 14 th and 15 th centuries, the capital of the Loire played a decisive political and military role as Paris’ true protective lock. The misfortunes the population underwent were equally opportunities for it to exploit advantageously and to inscribe long term remembrance of the city. The shock wave of the war transformed its relationship with time. From then on, the period of the feast (in the form of a commemorative procession, first held in 1430), however customary it had become, was charged with a new meaning, that of a profound civic union, which could finally express itself every year with new-found freedom, renewed pride and restored prosperity, the fruits of a fidelity to the King never belied during its period of misfortune. The festivities perpetuated the memory of these memorable events of 1429. But to what extent did they become integrated with ancient customs and traditions? That is the purpose of this study.
TGF-βi Promotes Islet β-Cell Function and Regeneration
Authors: Han Bing , Qi Shijie , Hu Bing , Luo Hongyu , Wu Jiangping 
Published: April 2011

Abstract
TGF-βi is a secreted protein and is capable of binding to both extracellular matrix (ECM) and cells. It thus acts as a bifunctional molecule enhancing ECM and cell interactions, a lack of which results in dysfunction of many cell types. In this study, we investigated the role of TGF-βi in the function and survival of islets. Based on DNA microarray followed by quantitative PCR confirmation, TGFβi gene showed drastic increase in expression in islets after culture. We demonstrated that recombinant TGF-βi could preserve the integrity and enhance the function of cultured islets. Such a beneficial effect was mediated via signaling through FAK. Exogenous TGF-βi was capable of sustaining high-level FAK phosphorylation in isolated islets, and FAK knockdown by small interfering RNA in islets resulted in compromised islet function. TGF-βi transgenic (Tg) islets showed better integrity and insulin release after in vitro culture. In vivo, β-cell proliferation was detectable in Tg but not wild-type pancreata. At age above 12 mo, Tg pancreata contained giant islets. Tg mice displayed better glucose tolerance than that of the controls. Tg islets were more potent in lowering blood glucose when transplanted into syngeneic mice with streptozotocin-induced diabetes, and these transplanted islets also underwent regeneration. Our results indicate that TGF-βi is a vital trophic factor promoting islet survival, function, and regeneration. At least some of its beneficial effect was mediated by signaling through FAK.
CXCR5 Expressing Human Central Memory CD4 T Cells and Their Relevance for Humoral Immune Responses
Authors: Chevalier Nina , Jarrossay David , Ho Edwin , Avery Danielle T. , Ma Cindy S. , Yu Di , Sallusto Federica , Tangye Stuart G. , Mackay Charles R. 
Published: April 2011

Abstract
High expression of CXCR5 is one of the defining hallmarks of T follicular helper cells (TFH), a CD4 Th cell subset that promotes germinal center reactions and the selection and affinity maturation of B cells. CXCR5 is also expressed on 20–25% of peripheral blood human central memory CD4 T cells (TCM), although the definitive function of these cells is not fully understood. The constitutive expression of CXCR5 on TFH cells and a fraction of circulating TCM suggests that CXCR5+ TCM may represent a specialized subset of memory-type TFH cells programmed for homing to follicles and providing B cell help. To verify this assumption, we analyzed this cell population and show its specialized function in supporting humoral immune responses. Compared with their CXCR5− TCM counterparts, CXCR5+ TCM expressed high levels of the chemokine CXCL13 and efficiently induced plasma cell differentiation and Ig secretion. We found that the distinct B cell helper qualities of CXCR5+ TCM were mainly due to high ICOS expression and pronounced responsiveness to ICOS ligand costimulation together with large IL-10 secretion. Furthermore, B cell helper attributes of CXCR5+ TCM were almost exclusively acquired on cognate interaction with B cells, but not with dendritic cells. This implies that a preferential recruitment of circulating CXCR5+ TCM to CXCL13-rich B cell follicles is required for the promotion of a quick and efficient protective secondary humoral immune response. Taken together, we propose that CXCR5+ TCM represent a distinct memory cell subset specialized in supporting Ab-mediated immune responses.