bluuebunny/crossref_metadata_2025_split huggingface dataset:
Recent Auditor Downgrade Activity and Changes in Clients' Discretionary Accruals
Authors: Carver Brian T. , Hollingsworth Carl W. , Stanley Jonathan D. 
Published: August 2011

SUMMARY
This study examines whether recent auditor downgrade activity is associated with subsequent changes in clients' discretionary accruals. The market for audit services has undergone dramatic change in recent years, resulting in a substantial increase in the number of clients realigning to smaller auditors. This shift in the audit market raises concern about the potential adverse effects of clients moving away from larger, and perhaps more effective, auditors. Consistent with this concern, our analysis of auditor switches occurring between 2003 and 2005 indicates that downgrade clients reported a significant increase in signed discretionary accruals over the two years following the switch. In contrast, we find no significant change in discretionary accruals for a control sample of lateral switches. However, between-sample comparisons fail to provide consistent evidence that the two groups reported accrual changes differently following the auditor switch.
Data Availability: Data are available from the public sources identified in the text.
Internal Auditors' Fraud Judgments: The Benefits of Brainstorming in Groups
Authors: Carpenter Tina D. , Reimers Jane L. , Fretwell Phillip Z. 
Published: August 2011

SUMMARY
Recent fraud scandals have encouraged actions by standard-setters to improve both corporate governance among firms and auditors' fraud investigations. Internal auditors are now viewed as playing an important role in reducing fraudulent financial reporting. Although brainstorming is not required by internal auditors, researchers and leaders in the profession suggest that it may be helpful to internal auditors in assessing and identifying risks. In this study, we investigate whether the group interaction associated with brainstorming is necessary to reap the benefits of brainstorming for internal auditors' fraud judgments. Guided by psychology theory on cognitive load, we also examine whether this group interaction can reduce a response mode bias that auditors have exhibited when assessing risk. Consistent with prior research on external auditors, we find that internal auditors who brainstorm in groups identify fewer fraud risks (i.e., quantity) than nominal groups of individual auditors who brainstorm alone, but brainstorming groups identify more quality fraud risks than nominal groups. Further, we find that auditors who assess risk qualitatively generally provide higher fraud risk assessments than those auditors who assess risk quantitatively. However, after group brainstorming this bias is reduced.
Data Availability: Contact the authors.
Client Importance and Earnings Management: The Moderating Role of Audit Committees
Authors: Sharma Vineeta D. , Sharma Divesh S. , Ananthanarayanan Umapathy 
Published: August 2011

SUMMARY
This study provides empirical evidence on how the association between the economic importance of a client to the auditor and earnings management is moderated by the audit committee. We employ city office-level client importance fee-based measures, both performance-adjusted discretionary total and current accruals as proxies for earnings management, and a measure of audit committee best practices. We document a positive association between client importance and our two proxies for earnings management. This association is stronger for income-increasing earnings management. However, the association between client importance and earnings management is more pronounced when the audit committee does not meet best practices. We infer that the economic importance of a client appears to threaten auditor independence and thus the quality of financial reporting, but only when the audit committee exhibits characteristics associated with the provision of weak oversight. We also find that the association between client importance and earnings management is conditional on inside ownership, growth, leverage, and firm size, which are moderated by the audit committee. This study is the first to demonstrate that audit committees can moderate threats to auditor independence thus protecting the quality of financial reporting. The study discusses potential implications for policy making and empirical research.
The crossing number of G ▭ C
n for the graph G on six vertices
Authors: Draženská Emília 
Published: August 2011

Abstract
The crossing numbers of Cartesian products of paths, cycles or stars with all graphs of order at most four are known. The crossing numbers of G□C
n for some graphs G on five and six vertices and the cycle C
n are also given. In this paper, we extend these results by determining the crossing number of the Cartesian product G □ C
n, where G is a specific graph on six vertices.
On β-expansions of unity for rational and transcendental numbers β
Authors: Dubickas Artūras 
Published: August 2011

Abstract
We investigate the sequence of integers x
1, x
2, x
3, … lying in {0, 1, …, [β]} in a so-called Rényi β-expansion of unity 1 = $\sum\limits_{j = 1}^\infty {x_j \beta ^{ - j} } $ for rational and transcendental numbers β > 1. In particular, we obtain an upper bound for two strings of consecutive zeros in the β-expansion of unity for rational β. For transcendental numbers β which are badly approximable by algebraic numbers of every large degree and bounded height, we obtain an upper bound for the Diophantine exponent of the sequence X = (xj)j=1∞ in terms of β.
A note on improved estimations for integrated Szász-Mirakyan operators
Authors: Gupta Vijay , Deo Naokant 
Published: August 2011

Abstract
In the present paper, we propose a modification of the integrated Szász-Mirakyan operators having the weight function of general Beta basis function. We study some direct results on the modified operators. It is also observed that our modified operators have better estimates over the original operators.
On isometries in GMV-algebras
Authors: Jasem Milan 
Published: August 2011

Abstract
Let A = (A,⊕,−,∼, 0, 1) be a GMV-algebra and ρ: A × A → A the distance function on A defined by ρ(x, y) = (x∨y)−(x∧y) for each x, y ∈ A.
In this note it is shown that a mapping f: A → A such that ρ(a, b) = ρ(f(a), f(b)) for each a, b ∈ A is a bijection and satisfies the following condition f([c ∧ d, c ∨ d]) = [f(c) ∧ f(d), f(c) ∨ f(d)] for each c, d ∈ A.
Bioaccumulation of 137Cs by benthic plants and macroinvertebrates
Authors: Zalewska Tamara , Saniewski Michał 
Published: August 2011

Abstract
137Cs activity concentrations were determined in macrophytes and macrozoobenthic organisms from the southern Baltic Sea. Cesium isotope content was analysed in macroalgae species (green, red and brown algae representatives) and in some species of vascular plants. The analyzed macroinvertebrate organisms included bivalves and a crustacean.
Concentration factors (CF) were calculated using the determined 137Cs concentration in the flora and fauna organisms against that in seawater, and the bioaccumulative properties were compared. The study pointed out that the most important factors in the cesium bioaccumulation process occurring in plants are related to morphology. The highest CF values were obtained in algae Polysiphonia fucoides, Ectocarpus siliculosus and Cladophora glomerata. Decidedly lower CF values were observed in the vascular plants and macrozoobenthos representatives.
Effects of polycyclic aromatic hydrocarbons exposure on antioxidant system activities and proline content in Kandelia candel
Authors: Song Hui , Wang You-Shao , Sun Cui-Ci , Wu Mei-Lin , Peng Ya-Lan , Deng Chao , Li Qian 
Published: August 2011

Abstract
The antioxidant system effects of Kandelia candel were investigated under four different levels of PAH stress. The activities of antioxidant enzymes including superoxide dismutase (SOD), catalase (CAT) and peroxidase (POD), the responses to the change of malondialdehyde (MDA) contents and the accumulation of proline in K. candel were determined. Our results suggested that the activities of SOD, CAT, POD increased significantly in leaves and roots of K. candel (p≤0.05) with the increase of the external PAH concentrations, while in stems, the activities of these antioxidant enzymes were all significantly inhibited (p≤0.01). We also observed an increase of MDA in leaves, stems and roots, and an obvious correlation between MDA content and PAH concentrations in three locations, which showed that the change of MDA content could be used as a biomarker of K. candel under PAH stress. The proline content was found remarkably enhanced in leaves, stems and roots. However, a significant inverse correlation was observed between the proline content and SOD (r=−0.99, p≤0.01), POD (r=−0.95, p≤0.05) activities in stems. This study suggested that the antioxidative system of K. candel has an obvious organ-dependent feature when exposed to PAH contamination as revealed by discriminant analysis (DA).
Has zooplankton 24 hour vertical distribution pattern in Lough Derg (Ireland) been changed over the period of ∼90 years?
Authors: Pociecha Agnieszka , McCarthy Thomas 
Published: August 2011

Abstract
The vertical distribution of zooplankton was examined in Lough Derg, Ireland. Zooplankton was collected at one location every 2 m from the surface to the bottom during 24 hours at four-hour intervals. Zooplankton was identified to the species level and its density was calculated for each taxon, depth and hour. We recorded 9 rotifer, 3 copepod, and 4 cladoceran species. The highest total zooplankton density (rotifers, copepods, cladocerans, mysids and zebra mussel larvae) was recorded at 3 a.m. Rotifers preferred mainly a depth from 0 to 8 m, while copepods and cladocerans were observed within the whole water column during a 24 hour observation. It was a different pattern of diurnal migration than that Southern and Gardiner (1932) received, though they didn’t study rotifers. Probably food concentration and/or predators, or other environmental factors could influence the diel vertical migration of zooplankton from Loug Derg.
The relative growth of walking legs of adult Chinese mitten crabs, Eriocheir sinensis in the Odra estuary (Poland). The major axis statistical modeling
Authors: Giosa Marcello , Czerniejewski Przemysław 
Published: August 2011

Abstract
We have quantified the relative growth of the merus and the propodus & carpus of walking legs of an adult of Eriocheir sinensis against the carapace width by fitting the major axis lines. Different lines have been fitted to data relative to male and female individuals. Slope and elevation tests have been performed to investigate sexual dimorphism. Isometry tests have been used to classify the relative growth of each part of the legs against the carapace width as isometric or allometric.
All the slope tests have not rejected the null hypothesis of a common slope for the major axes fitted to male data and to female data. However, all the elevation tests have rejected the null hypothesis of a common elevation; so sexual dimorphism was detected for all measured leg parts. The isometry tests have rejected the null hypothesis of isometry only for the merus of the first (left and right) legs of male individuals. All the other isometry tests have not rejected the null hypothesis of isometry. So the relative growth of all the measured leg parts, but the merus of the first (left and right) legs of males, against the carapace width was isometric both for males and for females.
Studies concerning heterotrophic bacteria decomposing macromolecular compounds at two marine beaches
Authors: Mudryk Zbigniew , Skórczewski Piotr , Perliński Piotr , Wielgat Milena 
Published: August 2011

Abstract
The potential capability to decompose macromolecular compounds was confirmed in heterotrophic bacteria isolated from two sandy beaches located on the southern Baltic coast. Proteolytic bacteria were the most numerous group, whereas lipolytic organisms were rare among bacteria inhabiting the studied beaches. All studied physiological groups of bacteria were considerably more numerous in the sand of the beach subject to stronger anthropopressure. The differences in bacteriological parameters across the horizontal profile of the beaches were noted. In both studied beaches a higher number of bacteria able to decompose macromolecular compounds were recorded in the surface as compared to the subsurface sand layer.
Expression of the Leptin Receptor outside of Bone Marrow-Derived Cells Regulates Tuberculosis Control and Lung Macrophage MHC Expression
Authors: Lemos Maria P. , Rhee Kyu Y. , McKinney John D. 
Published: August 2011

Abstract
Leptin is a pleiotropic hormone proposed to link nutritional status to the development of strong Th1 immunity. Because Mycobacterium tuberculosis control is affected by starvation and diabetes, we studied the role of the leptin receptor in regulating distinct immune cells during chronic infection. Infected db/db mice, bearing a natural mutation in the leptin receptor, have a markedly increased bacterial load in their lungs when compared with that of their wild-type counterparts. In response to M. tuberculosis infection, db/db mice exhibited disorganized granulomas, neutrophilia, and reduced B cell migration to the lungs, correlating with dysfunctional lung chemokine responses that include XCL1, CCL2, CXCL1, CXCL2, and CXCL13. In a db/db lung, myeloid cells were delayed in their production of inducible NO synthase and had reduced expression of MHC I and II. Although the Th1 cell response developed normally in the absence of leptin signaling, production of pulmonary IFN-γ was delayed and ineffective. Surprisingly, a proper immune response took place in bone marrow (BM) chimeras lacking leptin receptor exclusively in BM-derived cells, indicating that leptin acts indirectly on immune cells to modulate the antituberculosis response and bacterial control. Together, these findings suggest that the pulmonary response to M. tuberculosis is affected by the host’s nutritional status via the regulation of non-BM-derived cells, not through direct action of leptin on Th1 immunity.
Stem Cell Factor Consistently Improves Thymopoiesis after Experimental Transplantation of Murine or Human Hematopoietic Stem Cells in Immunodeficient Mice
Authors: Wils Evert-Jan , Rombouts Elwin J. C. , van Mourik Irene , Spits Hergen , Legrand Nicolas , Braakman Eric , Cornelissen Jan J. 
Published: August 2011

Abstract
Deficient thymopoiesis is a pivotal determinant of impaired immune competence following hematopoietic stem cell transplantation (HSCT). Stem cell factor (SCF) is essentially involved in early thymopoiesis. We evaluated whether SCF administration would improve recovery of thymopoiesis following HSCT in immunodeficient mice receiving: 1) bone marrow (BM) transplantation of congenic mice; or 2) human fetal liver HSCT in the human immune system mouse model. Following murine BM transplantation, SCF significantly enhanced thymopoiesis and peripheral T cell recovery in lymph nodes and spleen. SCF did not affect BM lymphoid progenitor recovery and/or expansion. Median thymic cellularity increased from 0.9 in PBS- to 266 × 104/thymus in SCF-treated mice (p = 0.05). Following human HSCT in human immune system mice, higher thymic cellularity was observed in SCF-treated mice. Double-negative and early double-positive thymocyte subsets increased, but especially late double-positive, CD4 single-positive, and CD8 single-positive thymocyte subsets were significantly enhanced (p &lt; 0.05). These results show that exogenous supply of SCF may significantly improve murine and human posttransplant thymopoiesis, for which the effect is probably exerted by directly promoting T cell development intrathymically rather than by enhanced entry of prethymically expanded lymphoid progenitors.
Three-Dimensional Flow Arising in the Long Porous Slider: An Analytic Solution
Authors: Khan Yasir , Wu Qingbiao , Faraz Naeem , Yildirim Ahmet , Mohyud-Dind Syed Tauseef 
Published: August 2011

Abstract
In this work, the long porous slider problem where the fluid is injected through the porous bottom is studied. The similarity transformations reduce the equation of motion to a set of nonlinear ordinary differential equations which are solved using the Adomian decomposition method (ADM). The influence of the Reynolds number on the dimensionless velocity field has been discussed graphically. Finally, the validity of results is verified by comparing with the numerical method and existing numerical results. A very good agreement was found between approximate and numerical solution, which proves that ADM is very efficient and accurate.
Ten-Year Outcomes Following Roux-en-Y Gastric Bypass vs Duodenal Switch for High Body Mass Index
Authors: Salte Odd Bjørn Kjeldaas , Olbers Torsten , Risstad Hilde , Fagerland Morten Wang , Søvik Torgeir Thorson , Blom-Høgestøl Ingvild Kristine , Kristinsson Jon A. , Engström My , Mala Tom 
Published: June 2024

ImportanceResults from long-term follow-up after biliopancreatic diversion with duodenal switch (DS) are scarce.ObjectiveTo compare weight loss, health outcomes, and quality of life 10 years or more after Roux-en-Y-gastric bypass (RYGB) and DS surgery in patients with severe obesity—that is, a body mass index (BMI; calculated as weight in kilograms divided by height in meters squared) of 50 to 60.Design, Setting, and ParticipantsThis open-label randomized clinical trial was conducted at 2 academic bariatric centers in Sweden and Norway. Sixty patients with a BMI of 50 to 60 were included from March 1, 2006, to August 31, 2007. Data were analyzed from August 12, 2022, to January 25, 2023.InterventionsLaparoscopic RYGB or laparoscopic DS.Main Outcomes and MeasuresThe main outcome was change in BMI after 10 or more years. Secondary outcomes included anthropometric measures, lipid and glycemic profiles, bone mass density, adverse events, gastrointestinal tract symptoms, and health-related quality of life.ResultsForty-eight of the original 60 patients (80%) were assessed after a median of 12 (range, 9-13) years (mean [SD] age, 48.0 [6.0] years; 35 women [73%]). At follow-up, the mean BMI reductions were 11.0 (95% CI, 8.3-13.7) for RYGB and 20.3 (95% CI, 17.6-23.0) for DS, with a mean between-group difference of 9.3 (95% CI, 5.4-13.1; P &amp;lt; .001). Total weight loss was 20.0% (95% CI, 15.3%-24.7%) for RYGB and 33.9% (95% CI, 27.8%-40.0%) for DS (P = .001). Mean serum lipid levels, except high-density lipoprotein cholesterol and hemoglobin A1c, improved more in the DS group during follow-up. Bone mass was reduced for both groups from 5 to 10 years, with lower bone mass after DS at 10 years. Quality-of-life scores (Obesity-Related Problem Scale and the 36-Item Short Form Health Survey) were comparable across groups at 10 years. The total number of adverse events was higher after DS (135 vs 97 for RYGB; P = .02). More patients in the DS group developed vitamin deficiencies (21 vs 11 for RYGB; P = .008) including 25-hydroxyvitamin D deficiency (19 for DS vs 9 for RYGB; P = .005). Four of 29 patients in the DS group (14%) developed severe protein-caloric malnutrition, of whom 3 (10%) underwent revisional surgery.Conclusions and RelevanceIn this randomized clinical trial, BMI reduction was greater after DS, but RYGB had a better risk profile over 10 years. Biliopancreatic diversion with DS may not be a better surgical strategy than RYGB for patients with a BMI of 50 to 60.Trial RegistrationClinicalTrials.gov Identifier: NCT00327912
Repairable and Reconfigurable Structured Liquid Circuits
Authors: Fink Zachary , Kim Paul Y. , Han Jiale , Wu Xuefei , Popple Derek , Zhu Shipei , Xue Han , Zettl Alex , Ashby Paul D. , Helms Brett A. , Russell Thomas P. 
Published: June 2024

AbstractThe advance of printed electronics is significantly bolstered by the development of liquid‐state electronics that overcome the inherent limitations in flexibility and reconfigurability of solid‐state electronics. By integrating the biocompatibility and conductivity of sulfonated polyaniline (S‐PANI) and phytic acid (PA) with the reconfigurability of structured liquids, highly conductive all‐liquid threads are developed. The dense packing and overlap of PA/S‐PANI complexes at an oil/water interface promotes in‐plane electron transport, and standard four‐point probe measurements of PA/S‐PANI interfacial assemblies demonstrate enhanced electrical properties. Notably, the rapid jetting of the ink phase into the matrix phase allows for liquid threads to be printed, enabling the fabrication of large‐scale, conductive pathways between two electrodes and liquid circuits. Upon mechanical cleavage of the liquid wires, circuits can be broken, but will easily self‐repair using an electric field, making this motif useful in the design of switches as well as restoring conductive pathways in series or in parallel. The demonstrated flexibility and reconfigurability these PA/S‐PANI wires possess hold significant promise for their practical use in the design of flexible and adaptive bioelectronics that can be repaired on demand, signifying a transformative step in the evolution of liquid electronic materials.
Entropy‐Driven Highly Chaotic MXene‐Based Heterostructures as an Efficient Sulfur Redox Electrocatalysts for Li‐S Battery
Authors: Wu Kai , Lu Guodong , Huang Bin , Hu Zewei , Lv Yang , Younus Hussein A. , Wang Xiwen , Liu Zhixiao , Zhang Shiguo 
Published: June 2024

AbstractBoth the sluggish sulfur redox reaction (SRR) kinetics and lithium polysulfides (LiPSs) shuttle effect limit the practical application of Li‐S batteries. Designing heterostructure sulfur hosts has emerged as an effective way to address these two issues with one material. However, the principles of heterostructures reinforced Li‐S batteries remain inadequately understood. Here, it is demonstrated for the first time that increasing the entropy of heterostructure can promote its SRR catalytic activity and alleviate the LiPSs shuttling. By a simple solution‐based strategy, a highly chaotic MXene‐based heterostructure (HCMH, TiS2/TiN/TiO2/Ti3C2Tx) is fabricated. The smart integration of “high entropy”, heterostructure, and MXene endow the HCMH catalyst with significantly improved performance, demonstrated by a much smaller Tafel slope of 62.9 mV dec−1 and a higher electron transfer number of 7.10, compared with the moderately chaotic MXene‐based heterostructure (MCMH, TiO2/TiN/Ti3C2Tx) and MXene. DFT theoretical calculations reveal that introducing new phases lowers the Gibbs energy barriers of both rate‐limiting Li2S2/Li2S reduction and Li2S decomposition. Upon the addition of only 5 wt.% HCMH to the sulfur cathode, both the reversible capacity and rate capability of Li‐S cells are greatly improved, which further highlights the importance of the high entropy “cocktail effect” in the design of SRR electrocatalysts in the future.