bluuebunny/crossref_metadata_2025_split huggingface dataset:
Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset‐Backed Commercial Paper Conduits and FIN 46
Authors: BENS DANIEL A. , MONAHAN STEVEN J. 
Published: September 2008

ABSTRACTWe evaluate the manner in which sponsors of highly leveraged asset‐backed commercial paper (ABCP) conduits responded to Financial Accounting Standards Board Interpretation No. 46 (FIN 46), Consolidation of Variable Interest Entities an Interpretation of ARB No. 51, and its Canadian counterpart Accounting Standards Board of Accounting Guideline 15 (AcG‐15), Consolidation of Variable Interest Entities. By matching commercial paper investors with corporations seeking liquidity, ABCP sponsors facilitate a significant amount of short‐term, securitized financing in the United States. FIN 46 and AcG‐15 require sponsors to consolidate their ABCP conduits with their financial statements. We demonstrate that the volume of ABCP began to decline when FIN 46 was first proposed, and that this decline is primarily attributable to a reduction in North American banks' sponsorship of ABCP. We also demonstrate that North American banks entered into costly restructuring arrangements to avoid having to consolidate their conduits per the new accounting standards. Our results suggest that, in certain settings, accounting standards appear to have real effects on investment activity and product‐market competition.
Client Characteristics and the Negotiation Tactics of Auditors: Implications for Financial Reporting
Authors: HATFIELD RICHARD C. , AGOGLIA CHRISTOPHER P. , SANCHEZ MARIA H. 
Published: September 2008

ABSTRACTAlthough the financial statements of an organization are considered a product of management, prior research suggests that a company's financial statements may be affected by the negotiation strategy employed by the auditor when resolving audit differences with management. However, little subsequent research discusses the potential strategies that auditors may employ during the negotiation process. Our study extends the literature by investigating, in a post–Sarbanes‐Oxley environment, whether auditors will employ a reciprocity‐based strategy for the resolution of audit differences and what client characteristics (client management's negotiating style and client retention risk) increase the extent to which it is utilized. Further, we explore the potential effect of a reciprocity‐based strategy on the quality of the financial statements. Such a strategy involves bringing inconsequential items to management and subsequently waiving these items in an effort to encourage management to be more cooperative in the posting of significant income‐decreasing adjustments. The results of experiment 1 indicate that client management's negotiating style and retention risk have an interactive effect on auditors' use of a reciprocity‐based strategy. Specifically, auditors are more likely to utilize a reciprocity‐based strategy when management's negotiating style is competitive and client retention risk is high. Experiment 2 findings suggest that the auditor's use of reciprocity during negotiation can actually result in more conservative financial statements by helping the auditor manage perceived client pressures to waive or reduce proposed adjustments.
On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems
Authors: HEMMER THOMAS , LABRO EVA 
Published: September 2008

ABSTRACTWe develop a theoretical model of the firm that links properties (stewardship vs. valuation focus) of financial reporting regimes with the informational properties of optimal managerial accounting systems. We show that, contrary to the standard textbook proposition, properties of management and financial accounting systems are not independent. Significantly, we provide an explicit connection between exogenous and observable properties of a firm's financial reporting system and the quality of the managerial accounting system on which manager(s) base real economic decisions. As the quality of those economic decisions can also be inferred from publicly available data, our theory generates new opportunities for empirical managerial accounting research on large nonproprietary samples. Further, by being able to identify enhanced performance due to improved managerial accounting information, our theory provides opportunities to gain a better understanding of the link between particular managerial accounting practices and the quality of the information produced.
Life table and heat tolerance of Acyrthosiphon pisum (Hemiptera: Aphididae) in subtropical Taiwan
Authors: LU Wei‐Nung , KUO Mei‐Hwa 
Published: September 2008

AbstractThe effect of temperature on the life table of Acyrthosiphon pisum reared on Pisum sativum was evaluated under laboratory conditions using temperatures of 10, 15, 20, 25, 30, and 35°C. The development time of juvenile A. pisum decreased with increasing temperature (from 21.3 days at 10°C to 4.7 days at 35°C). Adult longevity also decreased with increasing temperature (from 53.2 days at 10°C to 2.3 days at 35°C). Interestingly, 70% and 25% of A. pisum nymphs reared at 30°C and 35°C, respectively, successfully developed into adults. These temperatures have previously been considered unsuitable for A. pisum development. However, adult aphids reared at 30°C and 35°C failed to reproduce. Linear regression analysis revealed that the lower development threshold of A. pisum was 153.1 degree‐days above 1.9°C. Maximal average reproductive capability was observed at 10°C for A. pisum adults, with each adult producing more than 120 nymphs. The intrinsic rate of increase (rm) of A. pisum increased from 0.124/day at 10°C to 0.337/day at 25°C, whereas opposite trends were observed for the net reproductive rate (R0) and the mean generation time (GT). At 20°C and 25°C, the intrinsic rate of increase of A. pisum was significantly higher than at 10°C and 15°C (P < 0.0001), indicating that 20°C and 25°C are within the optimal range for the growth of A. pisum, and that 30°C is beyond the upper threshold limit for reproduction, which involves a temperature range that is narrower than that of the survival range (upper limit is unknown, but above 35°C).
Discrimination of two Japanese water pennies, Eubrianax granicollis Lewis and E. ramicornis Kiesenwetter (Coleoptera: Psephenidae), based on laboratory rearing and molecular taxonomy
Authors: HAYASHI Masakazu , SOTA Teiji 
Published: September 2008

AbstractTwo psephenid beetles, Eubrianax granicollis Lewis and E. ramicornis Kiesenwetter, are common species on the main islands of Japan (i.e. Honshu, Shikoku and Kyushu), but diagnostic characters for larval identification are unknown. Two types of field‐collected Eubrianax larvae from Honshu and Kyushu were discriminated based on the distributions of granules on the dorsal surface. These larvae were assigned to E. granicollis and E. ramicornis by comparing them with larvae of the two species obtained via laboratory rearing. The two species were also identified unambiguously on the basis of their mitochondrial cytochrome oxidase subunit I (COI) gene sequences. Larval and pupal morphology are described based on laboratory‐reared specimens.
A review of the Torodora recurvata species group in the Philippines, with descriptions of ten new species (Lepidoptera, Lecithoceridae)
Authors: PARK Kyu‐Tek 
Published: September 2008

AbstractAs part of studies of the genus Torodora Meyrick (Gelechioidea, Lecithoceridae, Torodorinae) in the Philippines, the Torodora recurvata species group is newly proposed, with 14 identified species, ten of which are new species described herein: T. candida sp. nov., T. argenteola sp. nov., T. parvifoliae sp. nov., T. pediformis sp. nov., T. chatolensis sp. nov., T. lechridia sp. nov., T. cavecostalis sp. nov., T. meyi sp. nov., T. pinigisanica sp. nov. and T. castanea sp. nov. A full bibliography and diagnosis for all known species and descriptions of the new species are provided, together with illustrations of the male or female genitalia. A key to the species of the group based on the external characteristics is also provided. Seven species originally assigned to the genus Lecithocera Herrich‐Schäffer are transferred to the genus Torodora Meyrick: T. activata (Diakonoff), comb. nov., T. ochrocapna (Meyrick), comb. nov., T. recurvata (Meyrick), comb. nov., T. niphotricha (Diakonoff), comb. nov., T. argocrossa (Meyrick) comb. nov., T. claustrata (Meyrick), comb. nov., T. orbata (Meyrick), comb. nov. Lecithocera phanerostoma Diakonoff is synonymized with T. recurvata (Meyrick), syn. nov. One previously reported species, T. ochrocapna (Meyrick) was not found in this study.
Community structure of Ephemeroptera in Siberian streams
Authors: BEKETOV Mikhail A. 
Published: September 2008

AbstractIn recent decades, the relationships between environmental conditions and community structures of stream macroinvertebrates have been investigated in many parts of the world. However, knowledge about assemblages of mayflies and other stream macroinvertebrates in Siberia (northern Asia) and Asia is limited. In fact, the patterns in mayfly species richness and assemblage structure in relation to environmental parameters have not been previously examined in western Siberia. The aim of the present study was to examine the relationship between Ephemeroptera community structure and physical parameters along a river altitude/longitude gradient in Siberia. The results showed that maximum species richness was at relatively low altitudes, high water temperatures, slow current velocities, medium stream widths, medium‐small substrate particle size, and the presence of macrophytes. The mayfly assemblage was separated using TWINSPAN classification into eight distinct groups, which differed significantly with respect to at least one measured environmental factor. Multivariate ordination (detrended correspondence analysis) revealed that mayfly assemblages are structured by a single dominant gradient of altitude‐related environmental variables; altitude and water temperature were the best predictors. Ordination further revealed that mayfly assemblages are structured by altitude‐related environmental factors at high elevations, whereas in the lowlands these factors are less important.
Lepidoptera captured on the East China Sea in 2005 and predicted migration sources
Authors: KAWAZU Kei , OTUKA Akira , ADATI Tarô , TONOGOUCHI Hisako , YASE Junya 
Published: September 2008

AbstractThis paper provides a list of moths captured in a region at latitudes 29–32°N and longitudes 127–130°E on the East China Sea on 14–28 June and 1–7 July 2005. Sixteen species of moths from the families Plutellidae, Crambidae, Sphingidae and Noctuidae were identified. Among these, three species were recorded on the East China Sea for the first time. The migration paths of the captured moths were analyzed using a three‐dimensional backward trajectory analysis method. Predicted migration sources for these moths are Taiwan and Fujian, Guangdong, Jiangxi, Zhejiang, Jiangsu, and Anhui provinces in China.
Frugivorous birds dispersing braconid parasitoids via endozoochory
Authors: HERNÁNDEZ Ángel , FALCÓ José Vicente 
Published: September 2008

AbstractAdult braconid wasps (Bracon sp.) emerged from the droppings of frugivorous birds (Turdus blackbirds and thrushes) collected in a rural environment in southern Europe. It was thus demonstrated for the first time that an insect parasitoid of a fruit‐infesting insect (lepidopteran tortricid) can survive bird ingestion and gut passage inside a seed (privet Ligustrum vulgare), constituting a case of an evolutionary tetrad.
An Intervention of Acupressure and Interactive Multimedia to Improve Visual Health Among Taiwanese Schoolchildren
Authors: Yeh Mei‐Ling , Chen Ching‐Hsiu , Chen Hsing‐Hsia , Lin Kuan‐Chia 
Published: September 2008

ABSTRACT
Objective: Myopia is a significant health issue but it can be alleviated and prevented by several interventions. This study aimed to construct an intervention of acupressure and interactive multimedia for visual health and to evaluate the effect of its application on schoolchildren.Design: A pre‐posttest experimental research design with a control group was used. The experimental group received a 15‐week visual health intervention, whereas the control group received none.Sample:
70 children with visual impairment were recruited from 1 elementary school in Taipei, Taiwan.Measurements: The data of demographic factors, visual health knowledge, visual acuity, and refractive error were collected before and after the intervention.Results: After the intervention, the experimental group demonstrated improvements in visual health knowledge, visual acuity, and refractive error.Conclusions: The outcomes of using the intervention seemed to be promising, but broader studies exploring its effects on children in different school years as well as its longitudinal effects are required.
Mortality Burden From Motor Vehicle Accidents in Taiwan
Authors: Lai Ching‐Huei , Doong Ji‐Liang , Huang Wei‐Shin , Chang Kai‐Kuo , Jeng Ming‐Chang 
Published: September 2008

ABSTRACT
Objective: To examine the risk factors contributing to the mortality burden due to road traffic accidents (RTA) in Taiwan.Design: We compared RTA years of life lost (YLL) rates of Taiwan with those of the surrounding region. We also investigated the risk factors described by the police in a Linked Database combined from police‐reported accident data and vital registration data.Sample: RTA deaths (3,234 males/1,160 females) in vital registration data and the deaths (2,918 males/1,063 females) in the Linked Database were used.Measurement: YLL and YLL rate.Results: (1) YLL rates for 15–29 year olds were the highest for Taiwan and the surrounding region. (2) The YLL rate was remarkably high in the first 2 years of the legal motorcycle licensing age for males riding motorcycles. (3) The YLL rates were usually higher during the day, but were higher for young males at night. (4) Overall, the YLL rates were higher when multiple vehicles were involved and for motorcycles with large engines; however, the rate was higher for motorcycles with small engines for the older female group.Conclusions: The burden due to premature mortality in RTA showed gender disparities and varied by age among personal, environment, and structure factors.
Experience of Home Health Nursing Personnel in Actual and Simulated Case Finding of Wife Abuse in Korea
Authors: Han Young Ran 
Published: September 2008

ABSTRACT Objectives:The purpose of this study was to examine the experience of home health nursing personnel (HHNP) in identifying wife abuse and intervening with victims during home health visits, and to analyze responses to a what‐if scenario involving visiting a woman who implies her husband is abusive.Design:A cross‐sectional, descriptive design with a questionnaire survey was used and included the public health nurse's practice response to women who are abused (PHNR).Sample:From 243 public health centers nationwide, 373 HHNPs participated.Results:Over the past year, 31.6% had identified abused women (average of 2.2 victims per HHNP) and 12.3% had intervened. The mean score for the PHNR was 55.76 (out of a possible 80), indicating higher value on thoughts, feelings, and actions to support abused women. Significant differences were found in the mean scores for age and position (nurse or nurse aide). The mean percentage of correct PHNR responses was 70.4%. The results showed a low level of competency and difficulty in initiating the topic of abuse, and a higher level of understanding methods to approach abused women. Time limit was not a hindrance to intervention.Conclusions:The findings indicate the need for education programs to increase self‐efficacy and promote effective recognition and interventions for these women.
Optimal clinical management of children receiving the ketogenic diet: Recommendations of the International Ketogenic Diet Study Group
Authors: Kossoff Eric H. , Zupec‐Kania Beth A. , Amark Per E. , Ballaban‐Gil Karen R. , Christina Bergqvist A. G. , Blackford Robyn , Buchhalter Jeffrey R. , Caraballo Roberto H. , Helen Cross J. , Dahlin Maria G. , Donner Elizabeth J. , Klepper Joerg , Jehle Rana S. , Kim Heung Dong , Christiana Liu Y. M. , Nation Judy , Nordli Jr Douglas R. , Pfeifer Heidi H. , Rho Jong M. , Stafstrom Carl E. , Thiele Elizabeth A. , Turner Zahava , Wirrell Elaine C. , Wheless James W. , Veggiotti Pierangelo , Vining Eileen P. G. ,   The Charlie Foundation, and the Practice Committee of the Child Neurology Society
Published: September 2008

SummaryThe ketogenic diet (KD) is an established, effective nonpharmacologic treatment for intractable childhood epilepsy. The KD is provided differently throughout the world, with occasionally significant variations in its administration. There exists a need for more standardized protocols and management recommendations for clinical and research use. In December 2006, The Charlie Foundation commissioned a panel comprised of 26 pediatric epileptologists and dietitians from nine countries with particular expertise using the KD. This group was created in order to create a consensus statement regarding the clinical management of the KD. Subsequently endorsed by the Practice Committee of the Child Neurology Society, this resultant manuscript addresses issues such as patient selection, pre‐KD counseling and evaluation, specific dietary therapy selection, implementation, supplementation, follow‐up management, adverse event monitoring, and eventual KD discontinuation. This paper highlights recommendations based on best evidence, including areas of agreement and controversy, unanswered questions, and future research.
Cómo se mejora el trabajo de baja retribución en los Estados Unidos
Authors: OSTERMAN Paul 
Published: September 2008

Resumen.Pese aqueel mercado laboral de los Estados Unidos demuestra tenermu‐cho dinamismo, alrededor de una quintaparte de la población activa del sector pri‐vado desempeña empleos de mala calidad, cobra salarios de pobreza —o aún peores—y no tiene apenas ningunaperspectiva deprogreso. Con este telón defondo, el autor estudia qué politicas en el ámbito de la demanda defuerza de trabajo sirven para alentar a las empresas a mejorar la calidad de los empleos. Expone y valora di‐versos programas en marcha que persiguen este propósito, y aboga por que las ac‐tuaciones sean más coherentes y equilibradas. Defiende un planteamiento que conjugue dos facetas: los programas de formatión profesional y desarrollo econó‐mico impulsados en colaboración con las empresas, y el fomento de la afiliación sindical y de la mejora de los salarios y las condiciones de trabajo.
La calidad del trabajo según los indicadores europeos y otros más
Authors: DAVOINE Lucie , ERHEL Christine , GUERGOAT‐LARIVIÈRE Mathilde 
Published: September 2008

Resumen.La Unión Europea confeccionó una serie de indicadores —llamados indicadores de Laeken— destinada a valorar la calidad del trabajo en el marco de la Estrategia Europea de Empleo. En el presente artículo se exponen, analizan y apli‐can estos indicadores. Las autoras demuestran, en el piano teórico, que el concepto se compone de varias dimensiones que suelen depender de las instituciones naciona‐les, principalmente los sistemas de relaciones laborales y de protectión social. Des‐pués efectúan un análisis comparado en los veintisiete poíses de la UE y confirman que hay varios modelos de calidad del trabajo en la zona. Por último, abogan por una ampliatión de los indicadores citados.
Cómo hacer realidad la ley. Métodos y logros de la inspección del trabajo brasileña
Authors: PIRES Roberto 
Published: September 2008

Resumen.¿ Es posible conciliar los derechos de los trabajadores y la protectión social con la competitividad y la productividad de las empresas? Apartándose de la lí‐neapolitica en boga, quepreconiza la desreglamentación y la «flexibilización» de las salvaguardias en favor de los trabajadores, el autor se adentra en el debate acerca de los estilos de ordenación y afirma que los métodos de los inspectores del trabajo in‐fluyen en el grado de cumplimiento de las normas. Indaga en la labor que efectúan a pie de calle los inspectores brasileños, y descubre que han logrado promover soluciones duraderas que apuntalan el cumplimiento de la ley; por ejemplo, para que sean contratados oficialmente los trabajadores rurales temporeros o para fomentar unas condiciones de trabajo mas seguras sin poner en peligro la productividad de la em‐presa. Es decir, conjugan las medidas punitivas con otras de car áeter pedagógico.
Maize plants sprayed with either jasmonic acid or its precursor, methyl linolenate, attract armyworm parasitoids, but the composition of attractants differs
Authors: Ozawa Rika , Shiojiri Kaori , Sabelis Maurice W. , Takabayashi Junji 
Published: September 2008

AbstractTreatment of both uninfested and armyworm‐infested maize plants with jasmonic acid (JA) is known to attract the parasitic wasp, Cotesia kariyai Watanabe (Hymenoptera: Braconidae). Here, we show that treatment with a methyl ester of a JA precursor, methyl linolenate (MeLin), also causes maize plants to attract this wasp, yet does not cause elevated levels of endogenous JA. The volatile chemicals emitted from either infested or uninfested maize plants treated with MeLin were qualitatively and quantitatively different from those emitted from JA‐treated plants. Among compounds emitted from MeLin‐treated plants, α‐pinene and menthol attracted wasps in pure form in a two‐choice test using a choice chamber. A mixture of methyl salicylate, α‐copaene, and β‐myrcene also attracted wasps. In contrast, (Z)‐3‐hexenyl acetate was among the main attractants for C. kariyai in JA‐treated plants. These data show that in addition to JA, MeLin also has the potential to increase the host‐finding ability of C. kariyai, but that the composition of attractants they induce differs.
Feeding on yeast hydrolysate enhances attraction to cue‐lure in Queensland fruit flies, Bactrocera tryoni
Authors: Weldon Christopher W. , Perez‐Staples Diana , Taylor Phillip W. 
Published: September 2008

AbstractFeeding on yeast hydrolysate (a source of nitrogen) has a strong influence on the physiology and behaviour of the Queensland fruit fly (Q‐fly), Bactrocera tryoni (Froggatt) (Diptera: Tephritidae), affecting longevity, sexual maturation, oogenesis, and mating performance. In this study, we demonstrate that access to yeast hydrolysate also influences the development of attraction to cue‐lure in Q‐flies. We provided virgin Q‐flies various periods of access to yeast hydrolysate (continuous, 48 h, 24 h, or deprived). Attraction of males to cue‐lure was increased and occurred at an earlier age when they were fed yeast hydrolysate. Males given continuous access were strongly attracted to cue‐lure at a younger age (8 days after emergence), but by 12 days after emergence attraction of males given access to yeast hydrolysate for 48 h did not differ from males given continuous access. Attraction by males deprived or given just 24 h access to yeast hydrolysate was always significantly lower than those of males with continuous access. Male attraction to cue‐lure was highest in the early morning. While cue‐lure is most often thought of as a male attractant, virgin female Q‐flies were caught in cue‐lure traps at dusk at ages when they are known to be sexually mature. We suggest that cue‐lure or similar natural chemicals play a role in the Q‐fly mating system. γ‐Irradiation used to induce sterility had no significant effect on attraction to cue‐lure by Q‐flies.