bluuebunny/crossref_metadata_2025_split huggingface dataset:
An Analysis of Managerial Use and Market Consequences of Earnings Management and Expectation Management
Authors: Das Somnath , Kim Kyonghee , Patro Sukesh 
Published: July 2011

ABSTRACT
This study examines how managers coordinate the joint use of earnings management and expectation management by estimating the relationship between these instruments and how this relationship changes as their respective constraints change. We do this by estimating structural models of the two instruments that account for the constraints on their use as well as their effects on each other. Our results suggest that managers use earnings management and expectation management complementarily when managers' ability to use earnings management is less restricted. However, as the constraints on earnings management increase, managers substitute earnings management with expectation management. Moreover, we find that the extent of expectation management influences the extent of earnings management, but not vice versa. Examining the market consequences of the use of these instruments, we find that, while there are penalties for using both earnings management and expectation management, either as complements or as substitutes, the net stock price benefit from meeting or beating earnings targets exceeds these penalties.
JEL Classifications: G14; M41.
Data Availability: Data are available from public sources identified in the study.
The Choice of Different Types of Subjectivity in CEO Annual Bonus Contracts
Authors: Höppe Felix , Moers Frank 
Published: July 2011

ABSTRACT
In assessing the performance of the CEO, subjectivity by the board of directors is often present in one form or another. We specifically focus on: (1) the ex ante option to ex post override a formula-based contract (“discretionary bonus”), and (2) the ex ante absence of any formula in a contract (“subjective weights”). We argue that the two types of deviations are driven by different contracting problems, which relate to whether post-contract information does or does not affect the agent's optimal action choice. We refer to these different contracting problems as problems of risk and problems of noncongruity, respectively, and hypothesize that discretionary bonuses are used for risk-reduction purposes, while subjective weights on different performance dimensions are used for congruity-improvement purposes. Our results are consistent with our expectations, showing that the use of the different types of subjectivity is consistent with optimal contracting considerations.
Data Availability: All data are publicly available from the sources identified in the text.
Judging the Relevance of Fair Value for Financial Instruments
Authors: Koonce Lisa , Nelson Karen K. , Shakespeare Catherine M. 
Published: July 2011

ABSTRACT
We conduct three experiments to test if investors' views about fair value are contingent on whether the financial instrument in question is an asset or liability, whether fair values produce gains or losses, and whether the item will or will not be sold/settled soon. We draw on counterfactual reasoning theory from psychology, which suggests that these factors are likely to influence whether investors consider fair value as providing information about forgone opportunities. The latter, in turn, is predicted to influence investors' fair value relevance judgments. Results are generally supportive of the notion that judgments about the relevance of fair value are contingent. Attempts to influence investors' fair value relevance judgments by providing them with information about forgone opportunities are met with mixed success. In particular, our results are sensitive to the type of information provided and indicate the difficulty of overcoming investors' (apparent) strong beliefs about fair value.
Data Availability: Contact the authors.
Legal Expertise on Corporate Audit Committees and Financial Reporting Quality
Authors: Krishnan Jayanthi , Wen Yuan , Zhao Wanli 
Published: July 2011

ABSTRACT
Recent trends in corporate board composition indicate an increase in the appointment of directors with legal expertise. Using two financial reporting quality measures, accruals quality and discretionary accruals, we find—for a sample of Russell 1000 firms in 2003 and 2005—that the presence (and proportion) of directors with legal backgrounds on the audit committee is associated with higher financial reporting quality. These results obtain after controlling for accounting expertise on audit committees. Also, supplementary tests indicate a positive association between changes in legal expertise and changes in financial reporting quality, suggesting that legal expertise serves as a monitor rather than as a signal of financial reporting quality. Further, the two forms of expertise interact —i.e., the presence of directors with both forms of expertise enhances financial reporting quality, beyond the contribution of the individual forms of expertise. Additional tests suggest that the positive effects of legal expertise are greater in the post-SOX period compared with a pre-SOX year.
Individual Phenotype Trait Variability as Genetic Markers of Gender Susceptibility to Spina Bifida
Authors: Nikolic D , Cvjeticanin S , Petronic I , Brdar R , Cirovic D , Bizic M , Milincic Z , Karan R 
Published: July 2011

Individual Phenotype Trait Variability as Genetic Markers of Gender Susceptibility to Spina BifidaWe compared individual trait variability in 65 male and 81 female patients with spina bifida occulta (SBO) or spina bifida aperta (SBA) against 170 male and 200 female subjects randomly selected Serbian subjects without these conditions. Variability was evaluated by direct observation of 15 homozygous recessive traits (HRT), while gender was evaluated separately. Individual trait variations between genders in SBO patients (4/15 HRT) and in SBA patients (12/15 HRT) showed remarkable differences. Individual trait variations between the male control group and SBO (9/15 HRT), between the female control group and SBO (5/15 HRT), between the male control group and SBA (8/15 HRT), between the female control group and SBA (9/15 HRT), between male SBO and SBA patients (6/15 HRT), between female SBO and SBA patients (6/15 HRT), also indicated remarkable differences. These differences could be explained by different expression of genes that may contribute to expression of spina bifida (SB).
RLIP76 Gene Variants are not Associated with Drug Response in Turkish Epilepsy Patients
Authors: Manguoğlu E , Akdeniz S , Dündar N , Duman Ö , Aktekin B , Haspolat Ş , Bilge U , Özel D , Lüleci G 
Published: July 2011

RLIP76Gene Variants are not Associated with Drug Response in Turkish Epilepsy PatientsApproximately 30% of epileptic patients remain untreated, in spite of trials with maximum tolerable doses of more than one drug. The RalA binding protein 1 (RALBP1/RLIP76), a multifunctional, anti-apoptotic, multidrug transporter protein, has been proposed as being responsible for the drug resistance mechanism in epilepsy. We have investigated polymorphic differences in the coding regions and exon-intron boundaries of theRLIP76gene, between 146 refractory and 155 non refractory epileptic patients in Turkey, using denaturing high performance liquid chromatography (HPLC) and sequencing analysis techniques. We have detected the following sequence variants: c.160-4G>A, c.187C>G, c.1562-38G>A, c.1670+107G>A, c.1670+93G>A, c.1670+96G>A, c.1670+100C>T, c.1670+130C>T, c.1670+131G>C, c.1670+140 G>C, and found no statistically significant correlation between allele frequencies and drug response status. We conclude that sequence variants of this gene are not involved in drug resistance in epilepsy.
Peri-Amazonian provenance of the Central Dobrogea terrane (Romania) attested by U/Pb detrital zircon age patterns
Authors: Balintoni Ion , Balica Constantin , Seghedi Antoneta , Ducea Mihai 
Published: July 2011

Peri-Amazonian provenance of the Central Dobrogea terrane (Romania) attested by U/Pb detrital zircon age patterns
The Central Dobrogea Shield is a part of the Moesia, a Paleozoic composite terrane located southward of the North Dobrogea Alpine orogen. The two geological units are separated from each other by a trans-lithospheric discontinuity, the Peceneaga-Camena transform fault. Along this fault, remnants of a Variscan orogen (i.e. North Dobrogea), recycled during the Alpine orogeny come in contact with two lithological entities of the Central Dobrogea Shield, unaffected by the Phanerozoic orogenic events: the Histria Formation, a flysch-like sequence of Ediacaran age very low-grade metamorphosed and its basement, the medium-grade metamorphosed Altîn Tepe sequence. Southward, along the reverse hidden Palazu fault, the Histria Formation meets South Dobrogea, formed of quite different geological formations. Detrital zircon from the Histria Formation yielded U/Pb LA ICP MS ages that show provenance patterns typical of peri-Amazonian terranes. Such terranes were sourced by orogens ranging from Paleoarchean to Neoproterozoic. The ages between 750 and 600 Ma differentiate the Amazonian sources from the Baltican and Laurentian sources, since they are lacking from the last ones. The youngest ages of 587 and 584 Ma suggest for the Histria Formation a maximum late Ediacaran deposition age. At the same time, the continuity of the Ordovician sediments over the Palazu fault revealed by drill-cores favours a Cambrian junction between Central and South Dobrogea.
Biostratigraphy and paleoecology of the Lower Cretaceous sediments in the Outer Western Carpathians (Silesian Unit, Czech Republic)
Authors: Svobodová Marcela , Švábenická Lilian , Skupien Petr , Hradecká Lenka 
Published: July 2011

Biostratigraphy and paleoecology of the Lower Cretaceous sediments in the Outer Western Carpathians (Silesian Unit, Czech Republic)Almost black shale filling fissures in the Štramberk Limestone belonging to the Silesian Unit, Outer Western Carpathians contain prolific and poorly to moderately well preserved spores, pollen, organic-walled dinoflagellate cysts, foraminifers, and calcareous nannofossils. A detailed micropaleontological analysis of the proved stratigraphical interval from the Valanginian to the Albian indicated sedimentary conditions of brackish, restricted marine, shallow-marine and neritic sedimentation. Moreover, it drew attention to occasional influence from the Boreal province in the depositional area of the NW part of Tethys, especially during the Early Valanginian and Hauterivian, as supported by the presence of highlatitude nannofossils and organic-walled dinoflagellate cysts. Terrestrial miospores form a significant component of palynoassemblages and give evidence of continent proximity in the Valanginian-Barremian interval. Samples were acquired from isolated fissure fills in the Štramberk Limestone and, therefore, they do not represent a continuous section.
The role of oroclinal bending in the structural evolution of the Central Anatolian Plateau: evidence of a regional changeover from shortening to extension
Authors: Özsayin Erman , Dirik Kadir 
Published: July 2011

The role of oroclinal bending in the structural evolution of the Central Anatolian Plateau: evidence of a regional changeover from shortening to extensionThe NW-SE striking extensional Inönü-Eskişehir Fault System is one of the most important active shear zones in Central Anatolia. This shear zone is comprised of semi-independent fault segments that constitute an integral array of crustal-scale faults that transverse the interior of the Anatolian plateau region. The WNW striking Eskişehir Fault Zone constitutes the western to central part of the system. Toward the southeast, this system splays into three fault zones. The NW striking Ilıca Fault Zone defines the northern branch of this splay. The middle and southern branches are the Yeniceoba and Cihanbeyli Fault Zones, which also constitute the western boundary of the tectonically active extensional Tuzgölü Basin. The Sultanhanı Fault Zone is the southeastern part of the system and also controls the southewestern margin of the Tuzgölü Basin. Structural observations and kinematic analysis of mesoscale faults in the Yeniceoba and Cihanbeyli Fault Zones clearly indicate a two-stage deformation history and kinematic changeover from contraction to extension. N-S compression was responsible for the development of the dextral Yeniceoba Fault Zone. Activity along this structure was superseded by normal faulting driven by NNE-SSW oriented tension that was accompanied by the reactivation of the Yeniceoba Fault Zone and the formation of the Cihanbeyli Fault Zone. The branching of the Inönü-Eskişehir Fault System into three fault zones (aligned with the apex of the Isparta Angle) and the formation of graben and halfgraben in the southeastern part of this system suggest ongoing asymmetric extension in the Anatolian Plateau. This extension is compatible with a clockwise rotation of the area, which may be associated with the eastern sector of the Isparta Angle, an oroclinal structure in the western central part of the plateau. As the initiation of extension in the central to southeastern part of the Inönü-Eskişehir Fault System has similarities with structures associated with the Isparta Angle, there may be a possible relationship between the active deformation and bending of the orocline and adjacent areas.
Pliocene to Quaternary tectonics in the Horná Nitra Depression (Western Carpathians)
Authors: Vojtko Rastislav , Beták Juraj , Hók Jozef , Marko František , Gajdoš Vojtech , Rozimant Kamil , Mojzeš Andrej 
Published: July 2011

Pliocene to Quaternary tectonics in the Horná Nitra Depression (Western Carpathians)The Horná Nitra Depression is an Upper Miocene-Quaternary intramontane sedimentary basin. This N-S elongated half-graben structure is rimmed from the west by the marginal Malá Magura fault which is the most distinctive fault in the Horná Nitra Depression, traditionally considered as an active fault during the neotectonic phase. This dislocation is attended by contrasting landforms and their parameters. The lowS-indexof about 1.10, at least two generations of well-preserved faceted slopes along this fault, and longitudinal river valley profiles point to the presence of a low-destructed actual mountain front line, which is typical for the Quaternary active fault systems. Comparison with known normal fault slip rates in the world makes it possible to set an approximate vertical slip rate between 0.3-1.1 m · kyr-1. The present-day fault activity is considered to be normal, steeply dipping towards the east according to structural and geophysical data. The NNW-SSE present-day tectonic maximum horizontal compressional stressSHand perpendicular minimum horizontal compressional stressShwas estimated in the Horná Nitra region. The Quaternary activity of the Malá Magura fault is characterized by irregular movement. Two stages of important tectonic activity along the fault were distinguished. The first stage was dated to the Early Pleistocene. The second stage of tectonic activity can by dated to the Late Pleistocene and Holocene. The Malá Magura fault is permeable for gases because the soil atmosphere above the ca. 150 meters wide fault zone contains increased contents of methane and radon.
Searching for the (Sacred) Sound: Phil Lesh, the Grateful Dead, and Religion
Authors: Kaler Michael 
Published: July 2011

Abstract: In addition to being recognized for their musical contributions, the Grateful Dead were also well known (indeed, notorious) for espousing a world view that can in many ways be described as religious, and for inspiring great devotion among their fans. There have been a number of scholarly discussions of religious aspects of the Grateful Dead phenomenon, but these discussions usually have to do either with the interpretive lens through which their lyrics are understood, or with sociologically based analyses of the behaviour of their followers. Both of these approaches are explicitly or implicitly etic, and they neglect the abundant testimony from band members themselves about the nature of this new religious movement masquerading as a rock band (or vice versa). In this paper, I attempt to correct this neglect by discussing some of the religious aspects of the Grateful Dead phenomenon from the perspective of the band members themselves, particularly the bassist, Phil Lesh. Drawing on his recently published autobiography, Searching for the Sound, I will describe his model of Grateful Dead's religiosity, and show how it is reflected in the Grateful Dead's performance practice. I will also discuss briefly the ways in which the Grateful Dead's attitude toward these religious ideals can be seen as efforts to resist the “routinization of charisma.”
“Now My Eyes Have Seen You”: A Comparative Study of Secret Sunshine and the Book of Job
Authors: Ng Teng-Kuan 
Published: July 2011

Abstract: This essay engages in a comparative study of Lee Chang-Dong's Secret Sunshine (2007) in light of the biblical book of Job, focusing on issues of grief, recovery, and theodicy. Drawing from perspectives in philosophical, mystical, and pastoral theology, three allegorical interpretations of the film's title are suggested. The eponymous “secret sunshine” adumbrates, first, the female protagonist Shin-Ae's hidden journey toward her true self, a self in which the theological virtues of faith and love are mystically internalized. Second, it intimates the quiet, unobtrusive presence of an emphatic Immanuel in the figure of Jong-Chan, the film's male protagonist. Finally, through a meditative exegesis of the film's closing sequences, it will be argued that “secret sunshine” points toward the transcendent beauty and comfort that may be found in the quotidian and commonplace.
Cervical sagittal plane decompensation after surgery for adolescent idiopathic scoliosis: an effect imparted by postoperative thoracic hypokyphosis
Authors: Hwang Steven W. , Samdani Amer F. , Tantorski Mark , Cahill Patrick , Nydick Jason , Fine Anthony , Betz Randal R. , Antonacci M. Darryl 
Published: July 2011

Object
Several studies have characterized the relationship among postoperative thoracic, lumbar, and pelvic alignment in the sagittal plane. However, little is known of the relationship between postoperative thoracic kyphosis and sagittal cervical alignment in patients with adolescent idiopathic scoliosis (AIS) treated with all pedicle screw constructs. The authors examined this relationship and associated factors.

Methods
A prospective database of pediatric patients with AIS undergoing spinal fusion between 2003 and 2005 was reviewed for those who received predominantly pedicle screw constructs for Lenke Type 1 or Type 2 curves. Parameters analyzed on pre- and postoperative radiographs were the fusion levels; cervical, thoracic, and lumbar sagittal balance; and C-2 and C-7 plumb lines.

Results
Preoperatively, 6 (Group A) of the 22 patients included in the study had frank cervical kyphosis (mean angle 13.0°) with mean associated thoracic kyphosis of 27.2° (range 16°–37°). Postoperatively, cervical kyphosis (13.0°) remained in the patients in Group A along with mean thoracic kyphosis of 17.7° (range 4°–26°, p < 0.05). Preoperatively, the remaining 16 of 22 patients had neutral to lordotic cervical alignment (mean −13.8°) with thoracic kyphosis (mean 45°, range 30°–76°). Postoperatively, 8 (Group B) of these 16 patients demonstrated cervical sagittal decompensation (> 5° kyphosis), with 6 showing frank cervical kyphosis (10.5°, p < 0.05). In Group B, the mean postoperative thoracic kyphosis was 25.6° (range 7°–49°, p < 0.05). The other 8 patients (Group C) had mean postoperative thoracic kyphosis of 44.1° (range 32°–65°), and there was no cervical decompensation (p < 0.05).

Conclusions
The sagittal profile of the thoracic spine is related to that of the cervical spine. The surgical treatment of Lenke Type 1 and 2 curves by using all pedicle screw constructs has a significant hypokyphotic effect on thoracic sagittal plane alignment (19 [86%] of 22 patients). If postoperative thoracic kyphosis is excessively decreased (mean 25.6°, p < 0.05), the cervical spine may decompensate into significant kyphosis.
Spinal extradural arteriovenous fistulas: a clinical and radiological description of different types and their novel treatment with Onyx
Authors: Rangel-Castilla Leonardo , Holman Paul J. , Krishna Chandan , Trask Todd W. , Klucznik Richard P. , Diaz Orlando M. 
Published: July 2011

Object
Spinal extradural (epidural) arteriovenous fistulas (AVFs) are uncommon vascular lesions of the spine with arteriovenous shunting located primarily in the epidural venous plexus. Understanding the complex anatomical variations of these uncommon lesions is important for management. The authors describe the different types of spinal extradural AVFs and their endovascular management using Onyx.

Methods
Eight spinal extradural AVFs in 7 patients were studied using MR imaging, spinal angiography, and dynamic CT (DynaCT) between 2005 and 2009. Special consideration was given to the anatomy, pattern of venous drainage, and mass effect upon the nerve roots, spinal cord, and vertebrae.

Results
The neuroaxial location of the 8 spinal extradural AVFs was lumbosacral in 1 patient, lumbar in 4 patients, thoracic in 2 patients, and cervical in 1 patient. Spinal extradural AVFs were divided into 3 types. In Type A spinal extradural AVFs, arteriovenous shunting occurs in the epidural space and these types have an intradural draining vein causing venous hypertension and spinal cord edema with associated myelopathy or cauda equina syndrome. Type B1 malformations are confined to the epidural space with no intradural draining vein, causing compression of the spinal cord and/or nerve roots with myelopathy and/or radiculopathy. Type B2 malformations are also confined to the epidural space with no intradural draining vein and no mass effect, and are asymptomatic. There were 4 Type A spinal extradural AVFs, 3 Type B1s, and 1 Type B2. Onyx was used in all cases for embolization. Follow-up at 6–24 months showed that 4 patients experienced excellent recovery. Three patients with Type A spinal extradural AVFs attained good motor recovery but experienced persistent bladder and/or bowel problems.

Conclusions
The current description of the different types of spinal extradural AVFs can help in understanding their pathophysiology and guide management. DynaCT was found to be useful in understanding the complex anatomy of these lesions. Endovascular treatment with Onyx is a good alternative for spinal extradural AVF management.