bluuebunny/crossref_metadata_2025_split huggingface dataset:
Synthesis and Characterization of Cyclopentadienone-annelated Hexadehydrodibenzo[12]annulene
Authors: Morimoto Tsumoru , Nagano Shuji , Yokoyama Daishi , Shinmen Masutaka , Kakiuchi Kiyomi , Yoshimura Takashi , Sonoda Motohiro , Tobe Yoshito 
Published: January 2006

Abstract
Hexadehydrodibenzo[12]annulene annelated by a cyclopentadienone moiety was synthesized. On the basis of the theoretical calculations and experimental NMR and IR spectra, it was shown to be weakly aromatic owing to the contribution of the diatropic [15]annulenone resonance structure.
Platelike Crystal Growth of Zn–Al Layered Double Hydroxide by Hot Water Treatment of Sol–Gel Derived Al2O3–ZnO Films on Glass Substrate
Authors: Yamaguchi Naoko , Nakamura Tomohiko , Tadanaga Kiyoharu , Matsuda Atsunori , Minami Tsutomu , Tatsumisago Masahiro 
Published: January 2006

Abstract
We have successfully immobilized Zn–Al layered double hydroxide (LDH) directly on glass substrates through the sol–gel method with hot water treatment. Al2O3–ZnO thin films were originally prepared on glass substrates by the sol–gel method with a heat treatment at 400 °C for 30 min, and then the films were immersed in distilled water at 100 °C for 15 min to form nanocrystalline Zn–Al LDH with hexagonal structure.
Solution Phase Synthesis of Hollow SnO2 Nanospheres at Room Temperature
Authors: Cao Qinghui , Gao Yongqian , Chen Xiangying , Mu Li , Yu Weichao , Qian Yitai 
Published: January 2006

Abstract
Hollow SnO2 nanospheres with diameters ranging from 100–120 nm have been synthesized via a room-temperature wet-chemical route. A possible formation mechanism of the hollow SnO2 nanospheres is briefly discussed.
Stock Price Reactions to the Repricing of Employee Stock Options*
Authors: Grein Barbara M. , Hand John R. M. , Klassen Kenneth J. 
Published: January 2006

AbstractWe study whether the repricing of employee stock options is in the best interests of common shareholders by examining the excess stock returns associated with timely, noncontamin‐ated repricing announcements made by Canadian firms. On the basis of three theories of why firms reprice, we develop competing predictions about the mean announcement‐date excess stock return and the cross‐sectional relations among excess stock returns, the estimated probability of repricing, and proxies for predictions from each theory. For a sample of 72 noncontaminated repricing announcements made by Canadian firms between November 1994 and July 2001, we find a reliably positive three‐day announcement‐date mean excess return of 4.9 percent. The results of our cross‐sectional analyses suggest that the market responds favorably to repricings because they assist in retaining key employees even though, at the margin, they enable managers to extract rents from shareholders. We do not find sufficient statistically significant evidence to reliably conclude that repricings are done to realign employee incentives.
Independence Threats, Litigation Risk, and the Auditor's Decision Process*
Authors: Blay Allen D. 
Published: January 2006

AbstractThis study examines the effect of independence threats and litigation risk on auditors' evaluation of information and subsequent reporting choices. Using a Web‐based experiment, I tracked auditors' information gathering and evaluation leading to a going‐concern reporting decision. Specifically, 48 audit managers assessed client survival likelihood, gathered additional information, and suggested audit report choices. I found that auditors facing high independence threats (fear of losing the client) evaluated information as more indicative of a surviving client and were more likely to suggest an unmodified audit report, consistent with client preferences. In contrast, auditors facing high litigation risk evaluated information as more indicative of a failing client and were more likely to suggest a modified audit report. In addition, the association between risk and report choice was fully mediated by final information evaluation. This suggests that it is unlikely that different reporting choices resulted from a conscious choice bias, but rather that motivated reasoning during evidence evaluation plays a key role in the effect of risk in auditor decision making.
The Association between the Legal and Financial Reporting Environments and Forecast Performance of Individual Analysts*
Authors: Barniv Ran , Myring Mark J. , Thomas Wayne B. 
Published: January 2006

AbstractWe test the ability of analyst characteristics to explain relative forecast accuracy across legal origins (common law versus civil law). Common‐law countries generally have more effective corporate governance mechanisms, including stronger investor protection laws and inputs provided through higher‐quality financial reporting systems. In this type of environment, we predict that analysts with superior ability and resources in common‐law countries will more consistently outperform their peers because appropriate market‐based incentives exist. In civil‐law countries, where the demand for earnings information is reduced because of weaker corporate governance mechanisms and lower‐quality financial reporting, we predict that analysts with superior ability will less consistently provide superior forecasts. Results are consistent with our expectations and suggest an association between legal and financial reporting environments and analysts' forecast behavior.
An Essay on Accounting's Social Complexity and the Fairness Challenge/ESSAI SUR LA COMPLEXITÉ SOCIALE DE LA COMPTABILITÉ ET LE DÉFI DE LA FIDÉLITÉ DE L'INFORMATION
Authors: GIBBINS MICHAEL , LOEWEN DWAYNE 
Published: January 2006

ABSTRACTWe are honoured to contribute our ideas to the tribute to Ross Skinner, stimulated by his 1995 CA Magazine article “Judgment in Jeopardy". Our effort is titled “An Essay” because we want to suggest an approach to the problem of judging fairness in financial reporting that Skinner raised and to explore some consequences of that approach. We include no literature references other than to “Judgment in Jeopardy", and occasionally to Homer, because we have developed the ideas in this essay specifically for this tribute and have not relied on others in doing so. There has been an enormous amount of writing about accounting standards, professional judgment, fairness, and other related topics, but rather than exploring all that, we have focused directly on Skinner's concerns and have tried to develop some consequences of those concerns.One of the issues Skinner's article raised is the possibility that a solution to the judgment problem will forever be elusive. Another is the enormous challenge that “fairness” presents in an increasingly complex world. To explore the implications of Skinner's call for judgment, we use a framework based on the relevance, reliability, and validity of accounting information as a means of addressing this challenge and the demands on social consensus that result. Since Skinner was concerned about the application of judgment to real problems, we illustrate our analysis by considering four contemporary accounting debates: principles versus rules, global convergence of accounting standards, the need for a stand‐alone Canadian standard‐setter, and accounting for stock options. We argue that ideological choices, competition among parties in society, and fundamental measurement problems support Skinner's prediction that a solution will remain elusive.
If Only We Had Listened to Ross Skinner!*
Authors: FORTIN JACQUES , LABELLE RÉAL 
Published: January 2006

ABSTRACTRoss Skinner built his intimate knowledge of the intricacies of the art of accounting through a very long and rich career as an “accounting philosopher". This allowed him to both observe, and be part of, the formalization of today's GAAP. The duration and timing of Skinner's career also allowed him to experience directly the gradual evolution of our accounting model from an approach based largely on principles to one based increasingly on rules. The objective of this paper is to look behind accounting figures, which are the product of varying combinations of rules and judgment, and to discuss some recent events that have rocked the auditing and accounting profession. Our comments are presented in the context of views expressed by Skinner in his 1995 “Judgment in Jeopardy” article.Skinner had a keen interest in accounting history. Therefore, we begin our paper by referring to Paciol's notion of “venture accounting". We use this notion to introduce our discussion of financial reporting, which has become an important instrument of resource allocation and a challenge for professional judgment. This leads us to describe some of the ideas Skinner presented in his article on accounting judgment as “visionary". Had we listened to him, perhaps we could have avoided some of the costly changes and additions recently imposed on our governance system, such as the creation of the Canadian Public Accountability Board and the tightening of several laws and regulations.
Are Investors Misled by “Pro Forma” Earnings?*
Authors: Johnson W. Bruce , Schwartz William C. 
Published: January 2006

AbstractThis paper uses stock market data to investigate the popular claim that investors are misled by the “pro forma” earnings numbers conspicuously featured in the press releases of some U.S. firms. We first document the frequency and magnitude of pro forma earnings in press releases issued during June through August 2000, and describe the 433 firms that engaged in this financial disclosure strategy. Our test period predates public expressions of concern by trade associations and regulators that pro forma earnings may mislead investors and the subsequent issuance of guidelines and rules on the disclosure of pro forma earnings numbers. We use two complementary approaches to determine whether the share prices that investors assign to pro forma firms are systematically higher than the prices assigned to other firms. Our market‐multiples tests for differences in price levels find some evidence suggesting that pro forma firms may be priced higher than firms that do not use the disclosure strategy. This apparent overpricing is not, however, related to the pro forma earnings numbers themselves. Our narrow‐window stock returns tests reveal no evidence of a stock return premium for pro forma firms at the quarterly earnings announcement date. Collectively, the results cast doubt on the notion that investors are, on average, misled by pro forma earnings disclosures despite the widespread concern expressed in the financial press and by regulators.
Skinner's Thoughts on Professional Judgment and Recent Developments in Canadian Financial Reporting*/ LES RÉFLEXIONS DE SKINNER QUANT AU JUGEMENT PROFESSIONNEL ET LES RÉCENTS DÉVELOPPEMENTS DE L'INFORMATION FINANCIÈRE AU CANADA
Authors: CHLALA NADI , FORTIN ANNE 
Published: January 2006

ABSTRACTIn this commentary, we examine recent developments in Canadian financial reporting related to (1) the conceptual framework, (2) accounting standards, and (3) corporate governance issues, in light of Skinner's (1995) thoughts on professional judgment. We consider how effective these developments are in addressing several questions and concerns raised by Skinner.
Productivity Measurement and the Relationship between Plant Performance and JIT Intensity*
Authors: CALLEN JEFFREY L. , MOREL MINDY , FADER CHRISTINA 
Published: January 2006

AbstractThe management accounting and operations management literatures argue that the adoption of advanced manufacturing practices, such as just‐in‐time (JIT), necessitates complementary changes in a firm's management accounting and control systems. This study uses a sample of JIT and non‐JIT plants operating in the Canadian automotive parts manufacturing industry to study the interaction among performance outcomes, intensity of JIT practices, and productivity measurement. This study provides evidence that productivity measurement mediates the relationship between performance outcomes and intensity of JIT practices. Specifically, both JIT and non‐JIT plants that use a broader range of productivity measures are more efficient and profitable than other plants. Also, plants that employ industry‐driven productivity measures are more profitable and efficient than plants that employ idiosyncratic productivity measures, especially if the former are more JIT‐intensive than the latter. Furthermore, plants that employ quality productivity measures are less efficient and less profitable than those that do not, especially if they use more intensive JIT practices. The latter result is consistent with JIT‐intensive plants overinvesting in quality. This study also finds that plants that invest more in buffer stock are less efficient and less profitable, especially if they use more intensive JIT practices. Despite the fact that plant profitability and efficiency are highly correlated, JIT‐intensive plants are more profitable but less efficient than plants that are not JIT‐intensive, after controlling for productivity measures, plant size, and buffer stock. This result suggests that despite wasting resources, JIT‐intensive plants are still able to generate relatively higher profits than plants that are not JIT‐intensive.
Regelkreisüberwachung in der Metallindustrie, Teil 1: Klassifikation und Beschreibung der Methoden (Control Performance Monitoring in the Metal Industry, Part 1: Classification and Description of Methods)
Authors: Jelali Mohieddine 
Published: January 2006

Abstract
In der Praxis zeigt sich, dass ein hoher Prozentsatz der Regelkreise in der Metallindustrie aufgrund von fehlender Instandhaltung und Optimierung Performanceprobleme hat. Daher ist es dringend geboten, eine fortlaufende Bewertung und Überwachung der Reglerperformance einzuführen. Teil 1 dieses Beitrages unterteilt die Methoden des Control Performance Monitoring (CPM) in drei Gruppen (Bestimmung der Reglerperformance, Erkennung spezieller Performanceprobleme und Prozess-/Regelkreisoptimierung). Aus jeder Gruppe werden, mit Schwerpunkt auf metallverarbeitenden Anlagen, besonders charakteristische Vertreter beschrieben. Der Artikel stellt einen neuen Ansatz zur kontinuierlichen Überwachung und Optimierung der Systemperformance durch die Integration von Reglerbewertung, Problemdiagnose und Performanceoptimierung vor, was einen „adaptiven Performanceoptimierungskreis“ ergibt. Die notwendigen Modelle und ihre Identifikation sowie die Parametrierung der Verfahren sind beschrieben. Insbesondere wird die Thematik der Totzeitbestimmung/-schätzung besprochen.
A Practical Update on the Use of Bortezomib in the Management of Multiple Myeloma
Authors: San Miguel Jesús , Bladé Joan , Boccadoro Mario , Cavenagh Jamie , Glasmacher Axel , Jagannath Sundar , Lonial Sagar , Orlowski Robert Z. , Sonneveld Pieter , Ludwig Heinz 
Published: January 2006

Learning Objectives
After completing this course, the reader will be able to: Discuss clinical trial data for treatment with bortezomib monotherapy and bortezomib-based combination therapy in patients with multiple myeloma who have received at least one prior therapy.Discuss the management of the most common adverse events associated with bortezomib, including peripheral neuropathy and thrombocytopenia.Describe prognostic factors in patients with multiple myeloma who have received at least one prior therapy.
Access and take the CME test online and receive 1 AMA PRA category 1 credit at CME.TheOncologist.com
Management of Gastrointestinal Stromal Tumors in the Imatinib Era: Selected Case Studies
Authors: Benjamin Robert S. , Blanke Charles D. , Blay Jean-Yves , Bonvalot Sylvie , Eisenberg Burton 
Published: January 2006

Abstract
The introduction of imatinib, an orally administered inhibitor of the KIT receptor tyrosine kinase, is prompting revision of the management algorithms that have traditionally guided the treatment of gastrointestinal stromal tumor (GIST). Historically, patients with GISTs have had substantial rates of relapse as well as limited long-term survival even after complete surgical resection of a primary tumor. Imatinib has been shown to induce durable tumor responses in more than half of the patients with malignant metastatic or unresectable GISTs and to halt disease progression in an additional third. These encouraging results have led to the initiation of clinical trials of imatinib as an adjuvant or neoadjuvant therapy with surgery. Until relevant data are reported to provide definitive direction for the management of operable or potentially operable GISTs, treatment decisions must be made on the basis of the available evidence and clinical experience with imatinib. This paper presents selected case studies describing approaches to the combined use of surgery and systemic therapy that have been applied in the treatment of individual GIST patients. The management of GIST in these cases required a coordinated, multidisciplinary approach involving medical oncologists, diagnostic radiologists, gastroenterologists, surgeons, and pathologists.
Unravelling the Factors Influencing Halide Perovskite Based Switchable Photovoltaics
Authors: Xing Xuechao , Ng Si En , Tay Yeow Boon , Yantara Natalia , Lew Wen Siang , Mathews Nripan 
Published: February 2024

AbstractLead halide perovskites have revolutionized the field of optoelectronics (such as photovoltaics and light emitting diodes) demonstrating extraordinary material properties despite being formed at low temperatures. However, ion migration in the bulk or at the interfaces results in stability issues especially in devices where metal electrodes directly interface with the perovskite film. Utilizing the switchable photovoltaic phenomenon (SPV) in halide perovskites as a measure of ion migration and electrochemical reactions within them, Cs0.05MA0.15FA0.70PbI2.5Br0.5 triple cation perovskite, widely used in photovoltaics is evaluated. The various factors determining the SPV, including electric field magnitudes, type of metal contacts, Illumination conditions, and temperature is systematically measured. This study reveals the roles of electrode work functions and reactivities on ion migration and local electronic structure modulation. ITO electrodes demonstrated the highest open‐circuit voltage (Voc) about 0.85 V while Ag electrodes developed conductive filaments. However, the Voc distribution for Ti and Cr electrodes shows a more pronounced linear correlation with the poling electric field strength. Insights from this lateral design are directly relevant to transistor and memristor architectures and offer inputs into the design of perovskite‐based photovoltaic/optoelectronic devices.
Single‐Shot Laser‐Induced Switching of an Exchange Biased Antiferromagnet
Authors: Guo Zongxia , Wang Junlin , Malinowski Gregory , Zhang Boyu , Zhang Wei , Wang Hangtian , Lyu Chen , Peng Yi , Vallobra Pierre , Xu Yong , Xu Yongbing , Jenkins Sarah , Chantrell Roy W. , Evans Richard F. L. , Mangin Stéphane , Zhao Weisheng , Hehn Michel 
Published: February 2024

AbstractUltrafast manipulation of magnetic order has challenged the understanding of the fundamental and dynamic properties of magnetic materials. So far single‐shot magnetic switching has been limited to ferrimagnetic alloys, multilayers, and designed ferromagnetic (FM) heterostructures. In FM/antiferromagnetic (AFM) bilayers, exchange bias (He) arises from the interfacial exchange coupling between the two layers and reflects the microscopic orientation of the antiferromagnet. Here the possibility of single‐shot switching of the antiferromagnet (change of the sign and amplitude of He) with a single femtosecond laser pulse in IrMn/CoGd bilayers is demonstrated. The manipulation is demonstrated in a wide range of fluences for different layer thicknesses and compositions. Atomistic simulations predict ultrafast switching and recovery of the AFM magnetization on a timescale of 2 ps. The results provide the fastest and the most energy‐efficient method to set the exchange bias and pave the way to potential applications for ultrafast spintronic devices.
Photo‐Induced Electric Field Effects on Water Droplets Generated in a LiNbO3 Opto‐Microfluidic Platform
Authors: Bragato Giovanni , Zaltron Annamaria , Zanardi Michele , Zamboni Riccardo , De Ros Maddalena , Sada Cinzia 
Published: February 2024

AbstractIn this work, droplets elongation as a result of the photo‐induced photovoltaic electric field is presented and modeled. Moving water droplets are generated in microfluidics channels by means of a droplet‐based opto‐microfluidic platform integrated in lithium niobate (LN). A cross‐junction is engraved on the substrate as droplets generator, on top of which a z‐cut iron‐doped lithium niobate (Fe:LN) crystal is placed in order to build up photo‐induced electric field as a result of photovoltaic effect promoted upon suitable illumination. Droplets detection is realized by optical waveguides, designed in a Mach‐Zehnder Interferometer (MZI) configuration on the same substrate. The dynamics of droplet elongation is investigated, highlighting the impact of the photovoltaic electric field on the droplet dimension and surface tension.
Compositionally Sequenced Interfacial Layers for High‐Energy Li‐Metal Batteries
Authors: Lee Jeong‐A , Kim Saehun , Cho Yoonhan , Kweon Seong Hyeon , Kang Haneul , Byun Jeong Hwan , Kwon Eunji , Seo Samuel , Kim Wonkeun , Ryu Kyoung Han , Kwak Sang Kyu , Hong Seungbum , Choi Nam‐Soon 
Published: February 2024

AbstractElectrolyte additives with multiple functions enable the interfacial engineering of Li‐metal batteries (LMBs). Owing to their unique reduction behavior, additives exhibit a high potential for electrode surface modification that increases the reversibility of Li‐metal anodes by enabling the development of a hierarchical solid electrolyte interphase (SEI). This study confirms that an adequately designed SEI facilitates the homogeneous supply of Li+, nonlocalized Li deposition, and low electrolyte degradation in LMBs while enduring the volume fluctuation of Li‐metal anodes on cycling. An in‐depth analysis of interfacial engineering mechanisms reveals that multilayered SEI structures comprising mechanically robust LiF‐rich species, electron‐rich P–O species, and elastic polymeric species enabled the stable charge and discharge of LMBs. The polymeric outer SEI layer in the as‐fabricated multilayered SEI could accommodate the volume fluctuation of Li‐metal anodes, significantly enhancing the cycling stability Li||LiNi0.8Co0.1Mn0.1O2 full cells with an electrolyte amount of 3.6 g Ah−1 and an areal capacity of 3.2 mAh cm−2. Therefore, this study confirms the ability of interfacial layers formed by electrolyte additives and fluorinated solvents to advance the performance of LMBs and can open new frontiers in the fabrication of high‐performance LMBs through electrolyte‐formulation engineering.
Sharing Perioperative Nursing Expertise Through Publication: A Guide for the Novice Author
Authors: Vortman Rebecca , Darbyshire Pamayla E. , Talatala Ray‐an 
Published: February 2024

ABSTRACTPerioperative nurses can share their expertise by writing for publication in a peer‐reviewed journal. Writing can help perioperative nurses grow their professional careers and advance the science of the perioperative nursing specialty. Despite the value and importance of publishing, perioperative nurses may lack confidence and fear rejection and negative feedback; increasing their knowledge and understanding of the authoring and publishing processes can assuage these fears. This education article describes concepts associated with scholarly publishing for authors and offers strategies to encourage perioperative nurses to share their practice experiences or research via peer‐reviewed journals. Key steps associated with the writing and publication process are described. The article also explains the editorial and peer‐review processes and provides supportive strategies for authors when a manuscript is not accepted initially.