bluuebunny/crossref_metadata_2025_split huggingface dataset:
Rights, Needs, and Equality of Opportunity for Health Care: A Financial Analysis of Morality
Authors: Jervis Kathryn J. , Goldberg Gerson M. , Cutting Alan C. 
Published: January 2012

ABSTRACT
To decide where to open and close hospitals in the U.S., our society considers community needs for access to health care. Yet a hospital's choice of location is often a financial decision. We examine the conflict between concerns about access to care and financial considerations that occurred in one not-for-profit (NFP) hospital system that closed hospitals in poor, minority neighborhoods to open new hospitals in affluent suburban communities. A small-sample, empirical study shows that hospitals in this particular system were significantly more likely to close in areas with a high minority population and sicker patients. In a case study, we explain that the hospital offered reasons for relocation based on its NFP status, to better meet community needs and provide lower costs of care. In the end, the relocation proved to be a positive financial decision for the NFP system.
Data Availability: Data are available upon request.
Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management
Authors: Comprix Joseph , Mills Lillian F. , Schmidt Andrew P. 
Published: January 2012

ABSTRACT
We investigate whether quarterly annual effective tax rate (ETR) estimates are systematically biased in comparison to year-end actual ETRs. We find that estimated annual ETRs in the first, second, and third quarters are systematically higher than year-end ETRs. We then investigate whether firms' overstatement of quarterly ETRs creates slack that is used for earnings management. We find that quarterly ETR increases are more likely to be reversed in subsequent quarters when firms would have missed their analysts' earnings forecast absent the reversal. Finally, we show that in the years subsequent to the passage of the Sarbanes-Oxley Act (SOX), changes in the ETR continue to be associated with earnings management. These results, documenting patterns of annual ETR estimates and revisions, contribute to research about how earnings management is accomplished.
JEL Classifications: H25; M41.
Audit Fees and Book-Tax Differences
Authors: Hanlon Michelle , Krishnan Gopal V. , Mills Lillian F. 
Published: January 2012

ABSTRACT
We investigate whether book-tax differences are associated with higher audit fees, a proxy for auditor risk assessments and auditor effort. Our evidence suggests that there is a significantly positive relation. Further, this association is larger for firms that appear to have managed earnings (i.e., have high accruals) relative to those that are tax avoiders (i.e., have low cash effective tax rates). Our evidence is consistent with large book-tax differences representing an observable proxy for earnings management that is associated with auditor decisions. Our study contributes to capital market research that examines audit fees, as well as other research that examines the usefulness of book-tax differences for market participants.
Tax-Induced Earnings Management in Emerging Markets: Evidence from China
Authors: Lin Bingxuan , Lu Rui , Zhang Ting 
Published: January 2012

ABSTRACT
China issued the New Enterprise Income Tax Law in 2007, which changed the corporate income tax rate from 33 percent to 25 percent and came into effect in 2008. Using the simulated marginal tax rate as an indicator of firms' earnings management incentives, and discretionary current accruals as a proxy for earnings management, we find significant tax-induced earnings management in 2007. However, the downward earnings management becomes less obvious for firms that have a greater percentage of shares owned by state-owned enterprises, have an audit committee on the board, and disclose certified internal control reports.
Data Availability: All data are available from the second author (contact author) upon request.
Internal Control Assessment and Interference Effects
Authors: Morrill Janet B. , Morrill Cameron K. J. , Kopp Lori S. 
Published: January 2012

ABSTRACT
Both U.S. Generally Accepted Auditing Standards and International Standards on Auditing require risk-based audits, where audit effort is concentrated on accounts and financial statement assertions where the risk of material misstatement is high. Assessing risk requires the auditor to evaluate the auditee's internal control systems; however, current standards and practice vary regarding the point at which risks are to be identified. Using output interference theory, we hypothesize that risk assessment performed by the auditor before evaluating the client's internal control systems will lead to a more complete identification of sources of internal control deficiencies as compared to assessing risk after evaluating internal control systems. In our experiment, auditors who identified risks first identified more, and more important, internal control deficiencies than did auditors identifying controls first, although the number of risks identified was not significantly different between the two groups. Overall, our results suggest that audit efficiency and effectiveness depend on the sequence in which internal control evaluation subtasks are performed.
Data Availability: Data are available from the authors upon request.
How Adjusting Entries Affect the Quality of Financial Reporting: The Case of Frosty Co.
Authors: Porter Jason C. 
Published: January 2012

ABSTRACT
Recent accounting scandals have emphasized the need to think beyond debits and credits. Accounting students must understand the effects of transactions on a company's financial position, as well as the pressures and incentives they will someday face to misrepresent that position. This case introduces students in intermediate financial accounting courses to both of these important objectives. First, the case improves students' critical thinking skills in accounting by allowing them to determine if various correcting entries should be made, and what the effects of those transactions will be on the company's financial statements. Second, the case improves students' ability to evaluate ethical consequences by introducing them to conflicting incentives regarding those corrections: the obligation to provide investors with high-quality financial statements that fairly present the company's financial position versus the pressure to maintain a high stock price for investors. The case may be completed using either U.S. GAAP or IFRS.
Designing Decision Aids to Promote the Development of Expertise
Authors: Rose Jacob M. , McKay Britton A. , Norman Carolyn Strand , Rose Anna M. 
Published: January 2012

ABSTRACT
We investigate whether the use of decision aids that integrate experts' knowledge structures into their designs can effectively promote the acquisition of expert-like knowledge and improve future judgments. Results of two laboratory experiments (one involving 115 senior accounting students and one involving 78 master of accounting students) indicate that: (1) novice users of a decision aid that has an expert knowledge structure embedded into its interface make complex fraud risk assessments that are more similar to experts' risk assessments than do users of aids without expert knowledge structures; (2) users of a decision aid that has an expert knowledge structure embedded into its interface develop knowledge structures that are more similar to the knowledge structures of experts than do users of aids without expert knowledge structures; (3) knowledge structures mediate the relationship between decision aid design and judgment performance; and (4) novices develop expertise through decision aid use even when they are not instructed to learn from the decision aid.
The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence from Australia
Authors: Chua Yi Lin , Cheong Chee Seng , Gould Graeme 
Published: January 2012

ABSTRACT
Following the mandatory implementation of International Financial Reporting Standards (IFRS) in Australia as of January 1, 2005, this study examines its impact on accounting quality by focusing on three perspectives: (1) earnings management, (2) timely loss recognition, and (3) value relevance. Using four years of adoption experience since the mandate was first made effective in Australia for a wide range of accounting-based metrics and market-based information, we find that the mandatory adoption of IFRS has resulted in better accounting quality than previously under Australian generally accepted accounting principles (GAAP). In particular, the findings indicate that the pervasiveness of earnings management by way of smoothing has reduced, while the timeliness of loss recognition has improved post-adoption. Additionally, the value relevance of financial statement information has improved, especially for non-financial firms. This is despite the fact that there is evidence to suggest that financial firms are engaged in managing earnings toward a small positive target after the mandatory adoption of IFRS in Australia.
The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Union
Authors: Zeghal Daniel , Chtourou Sonda M. , Fourati Yosra M. 
Published: January 2012

ABSTRACT
This paper addresses the question whether the mandatory adoption of International Financial Reporting Standards (IFRS) is associated with higher accounting quality. More specifically, we investigate whether the application of IFRS in 15 European Union (EU) countries is associated with less earnings management and higher timeliness, conditional conservatism, and value relevance of accounting numbers. Our results suggest that there has been some improvement in accounting quality between the pre- and post-IFRS adoption periods. In particular, we find that firms exhibit an increase in the accounting-based attributes, but a decrease in the market-based after the adoption of IFRS in 2005. Interestingly, the findings are more pronounced for the firms in countries where the distance between the pre-existing national GAAP and IFRS is important. Furthermore, we are unable to identify any change within firms that have converged their local GAAP toward IFRS before the mandatory transition.
DISCUSSION OF The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany
Authors: Kang Tony 
Published: January 2012

ABSTRACT:
Liao, Sellhorn, and Skaife (2012) address a topical and important question of whether the comparability of earnings increased after the mandatory adoption of IFRS in France and Germany. The main result is that the comparability is higher in the year of adoption but decreases in subsequent years. The authors argue that this might be due to subsequent differences in the way managers in the two countries implemented IFRS. In this discussion, I make some suggestions for improvement with regards to both the conceptualization of accounting comparability and research design. I also discuss how adopting one GAAP across countries might just be one small step in a long journey to achieve a global accounting harmonization.
JEL Classifications: G14; G15; M41; M48.
DISCUSSION OF The Determinants and Consequences of Heterogeneous IFRS Compliance Levels Following Mandatory IFRS Adoption: Evidence from a Developing Country
Authors: Lin Steve 
Published: January 2012

ABSTRACT
Bova and Pereira (2012) investigate two important and interesting research questions: (1) why do firms comply with International Financial Reporting Standards (IFRS) in a developing country where enforcement is weak, and (2) do firms benefit from IFRS compliance in a developing country where enforcement is weak? Using data from Kenya, Bova and Pereira (2012) find that public firms appear to have a higher level of IFRS compliance than private firms. They also find a positive and significant association between foreign ownership and the level of IFRS compliance, consistent with the reporting incentive hypothesis, and between share return and the level of IFRS compliance, consistent with the economic benefit hypothesis. This study contributes to the literature by providing preliminary evidence on the extent to which reporting incentives play an important role in IFRS compliance, and the economic benefit of IFRS compliance in a developing country where enforcement is weak. The implication of the findings of this study should be interpreted with caution because the empirical evidence provided is based on some restricted data from a single developing country. Future research should provide more comprehensive evidence on the economic effects of adopting IFRS in developing and less developed countries.
Chronic Ingestion of Flavan-3-ols and Isoflavones Improves Insulin Sensitivity and Lipoprotein Status and Attenuates Estimated 10-Year CVD Risk in Medicated Postmenopausal Women With Type 2 Diabetes
Authors: Curtis Peter J. , Sampson Mike , Potter John , Dhatariya Ketan , Kroon Paul A. , Cassidy Aedín 
Published: January 2012

OBJECTIVE
To assess the effect of dietary flavonoids on cardiovascular disease (CVD) risk in postmenopausal women with type 2 diabetes on established statin and hypoglycemic therapy.

RESEARCH DESIGN AND METHODS
Despite being medicated, patients with type 2 diabetes have elevated CVD risk, particularly postmenopausal women. Although dietary flavonoids have been shown to reduce CVD risk factors in healthy participants, no long-term trials have examined the additional benefits of flavonoids to CVD risk in medicated postmenopausal women with type 2 diabetes. We conducted a parallel-design, placebo-controlled trial with type 2 diabetic patients randomized to consume 27 g/day (split dose) flavonoid-enriched chocolate (containing 850 mg flavan-3-ols [90 mg epicatechin] and 100 mg isoflavones [aglycone equivalents)]/day) or matched placebo for 1 year.

RESULTS
Ninety-three patients completed the trial, and adherence was high (flavonoid 91.3%; placebo 91.6%). Compared with the placebo group, the combined flavonoid intervention resulted in a significant reduction in estimated peripheral insulin resistance (homeostasis model assessment of insulin resistance [HOMA-IR] −0.3 ± 0.2; P = 0.004) and improvement in insulin sensitivity (quantitative insulin sensitivity index [QUICKI] 0.003 ± 0.00; P = 0.04) as a result of a significant decrease in insulin levels (−0.8 ± 0.5 mU/L; P = 0.02). Significant reductions in total cholesterol:HDL-cholesterol (HDL-C) ratio (−0.2 ± 0.1; P = 0.01) and LDL-cholesterol (LDL-C) (−0.1 ± 0.1 mmol/L; P = 0.04) were also observed. Estimated 10-year total coronary heart disease risk (derived from UK Prospective Diabetes Study algorithm) was attenuated after flavonoid intervention (flavonoid +0.1 ± 0.3 vs. placebo 1.1 ± 0.3; P = 0.02). No effect on blood pressure, HbA1c, or glucose was observed.

CONCLUSIONS
One-year intervention with flavan-3-ols and isoflavones improved biomarkers of CVD risk, highlighting the additional benefit of flavonoids to standard drug therapy in managing CVD risk in postmenopausal type 2 diabetic patients.
Independent Pharmacist Prescribing in Canada
Authors: Law Michael R. , Ma Tracey , Fisher Judith , Sketris Ingrid S. 
Published: January 2012

Background: While pharmacists are trained in the selection and management of prescription medicines, traditionally their role in prescribing has been limited. In the past 5 years, many provinces have expanded the pharmacy scope of practice. However, there has been no previous systematic investigation and comparison of these policies. Methods: We performed a comprehensive policy review and comparison of pharmacist prescribing policies in Canadian provinces in August 2010. Our review focused on documents, regulations and interviews with officials from the relevant government and professional bodies. We focused on policies that allowed community pharmacists to independently continue, adapt (modify) and initiate prescriptions. Results: Pharmacists could independently prescribe in 7 of 10 provinces, including continuing existing prescriptions (7 provinces), adapting existing prescriptions (4 provinces) and initiating new prescriptions (3 provinces). However, there was significant heterogeneity between provinces in the rules governing each function. Conclusions: The legislated ability of pharmacists to independently prescribe in a community setting has substantially increased in Canada over the past 5 years and looks poised to expand further in the near future. Moving forward, these programs must be evaluated and compared on issues such as patient outcomes and safety, professional development, human resources and reimbursement.
Le greenrush
Authors: Mouhot Jean-François , McKay James , Hilton Matthew 
Published: January 2012

Résumé À la fin des années 1980, le mouvement écologiste au Royaume-Uni connut une période exceptionnellement faste : croissance vertigineuse du nombre d’adhérents et des revenus des associations (Greenpeace, Friends of the Earth ou WWF), score exceptionnel du Green Party aux élections européennes, omniprésence des questions environnementales dans les médias ou dans le monde politique. Cette « bulle verte » éclata cependant rapidement et fut suivie d’une période de vaches maigres pour les questions d’environnement. Nous montrons en quoi ce phénomène, contrairement à ce qui a été écrit auparavant, ne fut pas limité au Royaume-Uni, mais toucha l’ensemble de l’Europe (y compris de l’Est) et les États-Unis. Nous analysons les différents facteurs ayant contribué à cette bulle et à son implosion ultérieure, comme l’arrivée de la question du changement climatique sur la scène internationale ou encore la professionnalisation croissante des organisations de défense de l’environnement.
De la nature à la biosphère
Authors: Mahrane Yannick , Fenzi Marianna , Pessis Céline , Bonneuil Christophe 
Published: January 2012

Résumé Comment, entre la fin de la Seconde Guerre mondiale et la conférence de Stockholm sur l’environnement humain en 1972, l’environnement a-t-il accédé au rang de problème global et de catégorie d’action politique internationale ? Cet article analyse le contexte géopolitique et les formes d’alerte et d’expertise scientifique qui façonnèrent l’émergence et les évolutions de la catégorie d’« environnement global ». Tandis que la catégorie de « nature » décline, il retrace, à travers la guerre froide et les décolonisations, l’affirmation des questions de conservation internationale des ressources, des « bases biologiques de la productivité » planétaire, puis des pollutions et de « la biosphère », et analyse leur intégration dans une conception écosystémique de la planète et leur inscription dans l’agenda politique international.
A Minimally Invasive Jet Injector for Intravitreal and Subconjunctival Injection
Authors: Peyman Gholam A. , Hosseini Kamran , Cormier Michel 
Published: January 2012

BACKGROUND AND OBJECTIVE:
To evaluate a minimally invasive injector for intravitreal and subconjunctival administration of medications.

MATERIALS AND METHODS:
The device has a microneedle that communicates with an internal formulation chamber. A piercing depth-limiting flange restricts microneedle penetration to a depth of less than 1 mm and defines the location of the pars plana from the limbus. The jet injector creates a force of up to 1,000 psi, forcing the medication through the remaining sclera/choroid thickness. The device was tested in 28 enucleated rabbit eyes and 9 experimental and 4 control rabbit eyes to define jet pressure for subconjunctival and intravitreal injection.

RESULTS:
Injection pressures of 76 to 156 psi were needed for subconjunctival injection and 974 psi for intravitreal injection. Clinical and histologic examinations did not reveal damage to intraocular structures.

CONCLUSION:
The semi-automated jet injector facilitated intravitreal/subconjunctival injection. The microneedle-assisted jet injector minimized the risk of wet injection by anchoring the microneedle in the sclera.
Clinical Evaluation of a New Donor Graft Inserter for Descemet’s Stripping Automated Endothelial Keratoplasty
Authors: Yokogawa Hideaki , Kobayashi Akira , Sugiyama Kazuhisa 
Published: January 2012

BACKGROUND AND OBJECTIVE:
To present clinical outcomes of Descemet’s stripping automated endothelial keratoplasty (DSAEK) using a newly developed donor graft inserter, the Tan EndoGlide (AngioTech, Reading, PA/Network Medical Products, North Yorkshire, UK).

PATIENTS AND METHODS:
Six eyes of six patients with bullous keratopathy were treated with DSAEK using the Tan EndoGlide. Intraoperative and postoperative complications, postoperative donor endothelial cell densities (ECDs), and best-corrected visual acuity were recorded.

RESULTS:

Five cases had no difficulties during donor graft loading into the Tan EndoGlide; however, the donor graft was folded inside-out into the Tan EndoGlide in one case, resulting in severe endothelial cell loss. All patients achieved a visual acuity of 20/63 or better at 12 months, with four patients reaching better than 20/32. Excluding the case with the graft folded inside-out, postoperative ECDs were 2,041 cells/mm
2
(mean loss: 22.9%) at 6 months and 1,973 cells/mm
2
(mean loss: 24.6%) at 12 months.

CONCLUSION:
In this small preliminary series, the clinical outcome with the Tan EndoGlide was comparable to or better than that achieved with the conventional technique. Additional studies using a larger number of patients are required to fully evaluate the usefulness and potential advantages of this new donor graft inserter.
Neurological disorders and barriers for neurological rehabilitation in rural areas in Utt ar Pradesh: A cross-sectional study
Authors: Kumar Hirdesh , Gupta Nalina 
Published: January 2012

ABSTRACTBackground: In India, the majority of individuals with neurological disorders are rural based and cannot even afford the cost of rehabilitation. At the same time, we do not have barrier free environment in India. Aim: This study attempts to find out the neurological disorders and barriers for neurological rehabilitation in rural areas in Uttar Pradesh, India. Setting: Rural areas in Uttar Pradesh, India. Design: It is a cross-sectional study. Materials and Methods: The study was done by means of an interview method using a questionnaire. The rural areas in Uttar Pradesh were visited personally and a data from 201 individuals was collected. Statistical Analysis Used : Data analysis was done by using descriptive statistics. Results: Out of 201 individuals, 76.6% (n=154) individuals were with polio, 12.9% (n=26) were with cerebral palsy, 7.9% (n=16) were with stroke and 2.4% (n=5) were with spinal cord injury. Reasons for not taking the treatment/discontinuation of treatment were financial problem (44%), lack of awareness (43%), family negligence (6%), transportation problem (3.5%) and other environmental barriers (1%). Conclusion: In our study, we found polio to be the most prevalent disorder followed by Cerebral Palsy, Stroke and Spinal Cord Injury. Financial problem was the major barrier for neurological rehabilitation followed by lack of awareness, family negligence and transportation problem.
Buprenorphine vs methadone treatment: A review of evidence in both developed and developing worlds
Authors: Whelan Paul J , Remski Kimberly 
Published: January 2012

ABSTRACTHeroin dependence is a major health and social problem associated with increased morbidity and mortality that adversely affects social circumstances, productivity, and healthcare and law enforcement costs. In the UK and many other Western countries, both methadone and buprenorphine are recommended by the relevant agencies for detoxification from heroin and for opioid maintenance therapy. However, despite obvious benefits due to its unique pharmacotherapy (eg, greatly reduced risk of overdose), buprenorphine has largely failed to overtake methadone in managing opioid addiction. The experience from the developing world (based on data from India) is similar. In this article we compare the advantages and disadvantages of the use methadone and buprenorphine for the treatment of opioid addiction from both a developed and developing world perspective; and explore some of the reasons why buprenorphine has not fulfilled the expectations predicted by many in the addictions field.