bluuebunny/crossref_metadata_2025 huggingface dataset:
A theory of reasoned action model of accounting students' career choice in public accounting practices in the post‐Enron
Authors: Law Philip K.
Published: May 2010

Purpose

The purpose of this paper is to examine factors influencing the accounting students' career choice in public accounting practices.

Design/methodology/approach

Multinomial logistic regression is used to analyze survey data of 214 accounting students from three universities in Hong Kong. Three dependent variables are: pursue a career in public accounting (CPA); general accounting; and a non‐accounting careers.

Findings

Results support the TRA model. The two constructs in the model – “intrinsic factors” (attitude toward the behavior) and “parental influence” (subjective norm), make significant and independent contributions to predicting the career choice of accounting students. Results indicate that “intrinsic factors” and “parental influence” have significant influence on the decision whether to select a CPA career. This result is not consistent with the New Zealand study and the Canadian study. Neither the “financial rewards factor” nor the “high school accounting” factor is an influencing factor on the career choice in the post‐Enron. This result is also in contrast to the findings of the literature in the pre‐Enron. The fact that financial rewards variable has no influence on career choice is an interesting finding. There may be a “cultural” factor in Hong Kong linked to the prestige of professions that may outweigh the financial rewards factor. “Flexibility of career options” factor has the highest influencing power among all the variables, possibly influenced by the US Sarbanes Oxley enactments that result in a buoyant job market, and China's convergence with the International Financial Reporting Standards in 2007. Females dominate over males in entering the CPA career or general accounting career.

Research limitations/implications

The support of the TRA model in this paper could be applied as a useful theoretical framework to examine other accounting areas.

Practical implications

The Hong Kong Institute of Certified Public Accountants and the Big 4 firms should exercise more efforts to improve the traditional accountants' negative image as boring and methodical so as to attract bright students to enter the accounting profession.

Originality/value

The lack of using a theoretical model and prior studies' limitations make any inferences drawn and generalizations difficult. This paper represents the first to the author's knowledge to use the theory of reasoned action (TRA) model from the social psychological literature to examine the issues into the Hong Kong environment.
Board ownership, audit committees' effectiveness and corporate voluntary disclosures
Authors: Akhtaruddin M. , Haron Hasnah
Published: May 2010

Purpose

The aim of this paper is to examine the linkages between board ownership, audit committees' effectiveness in terms of the proportion of independent non‐executive directors (INED) and expert members on the audit committee and corporate voluntary disclosures.

Design/methodology/approach

The paper is based on a sample of 124 public listed companies in Malaysia for studying differences in corporate governance characteristics which affect the financial disclosure.

Findings

The empirical results indicate that that board ownership is associated with lower levels of voluntary disclosures. The result is consistent with the notion that board ownership increases agency costs resulting from information asymmetry between firm management and outsider investors. The negative relationship between board ownership and corporate voluntary disclosure is, however, weaker for firms with higher proportion of INED on the audit committee indicating that INED moderate board ownership/corporate voluntary disclosure relationship. Overall, the findings lend support for firms with a higher level of board ownership to include more independent directors on the audit committee to increase disclosure levels and reduce information asymmetry between firm management and investors.

Originality/value

This paper demonstrates the usefulness of corporate governance factors mainly board ownership and effective audit committee on financial reporting practices. It is expected that this research will have important policy implication to reduce information asymmetry and improves corporate governance.
A longitudinal analysis of citizens' attitudes about police
Authors: Gau Jacinta M.
Published: May 2010

Purpose

Prior research has established the importance of citizens' perceptions of procedural justice in determining their assessments of and satisfaction with police. The present study seeks to contribute to this literature in three ways. First, it aims to test for a link between perceived procedural justice and performance‐based assessments of police officers' ability to control serious crime. Second, it aims to test this link using longitudinal data and controls for existing attitudes to ensure directional validity of the results. Finally, it aims to advance the literature by extending the study of personal experiences and process‐based judgments to non‐urban areas.

Design/methodology/approach

The data were gathered using a panel design consisting of two surveys administered three years apart. The data are analyzed using ordinary least squares regression.

Findings

The results support the hypothesis that citizens' perceived procedural justice during their personal contact with officers significantly predicts their evaluations of the ability of police to keep their communities safe from serious violence. The fact that the data are longitudinal and that existing attitudes about effectiveness were controlled for offers support for the contention that the quality of citizens' personal contact with officers can influence their judgments about police effectiveness.

Practical implications

The findings have implications for procedural justice in policing and for community‐based policing strategies. It would appear that officers' respectfulness toward citizens during personal contacts can enhance their outcome‐based efficacy in citizens' eyes. Police officers' interpersonal interactions with citizens can foster trust and make citizens feel that the police can keep them safe.

Originality/value

The study is one of few that employ longitudinal data to test the experience‐attitude relationship. The results indicate that the relationship often found in cross‐sectional data also holds over time. In addition, the data come from a relatively rural area of the country, and the findings show that the link between personal contact with and attitudes about police – a link previously demonstrated primarily among urban samples of respondents – applies to non‐urban areas as well.
Police suicide: a national comparison with fire‐fighter and military personnel
Authors: Violanti John M.
Published: May 2010

Purpose

The objectives of this paper are to examine national police suicide rates, to compare police suicides with fire‐fighters and military personnel, and to examine suicide in women and minority officers.

Design/methodology/approach

The National Occupational Mortality Surveillance (NOMS) (1984‐1998) was used as a data source. Descriptive statistics and proportionate mortality ratios (PMRs) were calculated.

Findings

Overall, the police suicide rate was four times that of fire‐fighters. Minority officers had 4.5 times and policewomen 12 times the number of suicides than did fire‐fighters. Police suicides outnumbered homicides by 2.36 times. Police had significantly higher than expected PMRs for suicide.

Research limitations/implications

NOMS data are presently available up to 1998, and data in the study are descriptive only. Although suggestive of risk, statistically significantly elevated PMRs cannot be interpreted directly as indicating a causal relationship between police work and suicide. Confounders are not recorded in NOMS and may lend considerable weight to suicide.

Practical implications

The paper reflects the need to look deeper into police suicides and their root causes. Police organizations are advised to initiate suicide awareness training and psychological assistance to officers.

Originality/value

The paper is among the first nationally to compare suicide among similar hazardous occupations, suggesting the need for prevention.
What do police officers value in the classroom?
Authors: Oliva Janet R. , Compton Michael T.
Published: May 2010

Purpose

This qualitative study seeks to gather rich, narrative data from police officers on the social environment of law enforcement classrooms and the classroom experiences valued most by law enforcement officers.

Design/methodology/approach

The study used interview data from a focus group, as well as individual interviews.

Findings

Data revealed one predominant theme, students' preference for adult education practices, and four distinct subthemes: engagement, practicality, affiliation, and efficiency. That is, officers valued courses that were interesting and engaging, were applicable to their everyday duties and responsibilities, provided opportunities for social interaction, and were presented efficiently. These subthemes or classroom preferences support the primary study finding that the students preferred adult education practices in their classrooms. The interviews revealed, however, that actual law enforcement classrooms do not always accommodate these preferences or foster the preferred classroom environment.

Practical implications

Such findings, which should be supplemented with additional qualitative studies as well as quantitative surveys, may be informative for classroom design and instructional planning in the law enforcement setting.

Originality/value

There is a dearth of research on officers' opinions about adult education in the law enforcement arena.
Measuring organizational performance and organizational excellence of SMEs – Part 1: a conceptual framework
Authors: Antony Job P. , Bhattacharyya Sanghamitra
Published: May 2010

Purpose

The purpose of this paper is to propose a conceptual framework for measuring organizational performance and organizational excellence, which could be used by small and medium enterprises.

Design/methodology/approach

Altogether, seven variables are proposed in the overall and work unit level for measuring organizational performance and organizational excellence. The proposed model for evaluating organizational performance and organizational excellence was taken through a round of pre‐testing using relevant statistical analyses, in order to validate the hypothesized relationships.

Findings

Excellence is redefined as the ability or capacity of one performance variable to affect or influence the other performance variables in an organization. Total correlation is suggested for measuring different excellences and equations are suggested for calculating overall organizational performance and overall organizational excellence.

Practical implications

The model developed for measuring performance and excellence can be used by small and medium enterprises to evaluate their performance and excellence periodically.

Originality/value

The definition and model developed for measuring excellence can contribute significantly to existing literature on excellence measurement. Further research can help in adding more variables to this measure to make the model a holistic one.
Compliance of RICS code of practice for commercial service charges
Authors: Nazali Mohd Noor Mohd , Pitt Michael , Hunter George , Tucker Matthew
Published: May 2010

Purpose

The RICS code of practice “Service Charges in Commercial Property” was introduced in 2007 with the intention to promote best practice guidelines in the provision and management of commercial service charges. The paper seeks to review the compliance of the code after two years from its inception.

Design/methodology/approach

The research employs comprehensive literature reviews and documental analysis through a number of publications retrieved from electronic databases, reports, journals, books, and other relevant secondary information. A critical review of the materials gathered is carried out in understanding the key recommendations as set within the RICS code against the current practice.

Findings

Huge gaps are identified between the RICS against existing practice involving several key headings such as transparency, value for money, communication, and responsiveness.

Research limitations/implications

Since the code was only introduced in 2006, limited sources of data available prevents comprehensive results, underlining further discussions on the effectiveness of the code in resolving the critical commercial service charges aspects within the real estate industry.

Practical implications

While the paper intends to raise awareness among the commercial properties stakeholders, recommendations that are made in the paper can be utilised to minimise the gap that exists between the guidelines and the actual implementation by harnessing concerted efforts among the stakeholders in commercial property industry.

Originality/value

This paper provides an in‐depth snapshot of the RICS code of practice to commercial service charges and the progress that has been made towards the application of the guidelines since it was introduced in 2006.
Cost performance of simple priority rule combinations
Authors: Barman Samir , Lisboa Joao V.
Published: May 2010

Purpose

Several prior studies have investigated the strategy of concurrently deploying different priority rules at different processing stages of a manufacturing system. The purpose of this paper is to investigate the advantage of using such a strategy over that of using priority rules in their pure forms.

Design/methodology/approach

Three priority rules were combined in all possible ways in a simulated, three‐stage, flow‐dominated manufacturing system. The performances of these combinations, along with three other simple priority rules in their pure forms, were compared using both mean and variability in waiting, earliness, tardiness, and total costs under two shop load levels and several tardiness to earliness cost ratios.

Findings

The results indicate that the combinations between SIX and shortest processing time (SPT) rules perform well in reducing both mean and variability of waiting cost but do poorly on tardiness cost. On the other hand, the due date rule in its pure form or in conjunction with SIX or SPT is effective in reducing both mean and variability of both earliness and tardiness costs. While tardiness cost appears to dominate the total cost data, the shop load level registered little impact on the performance of the combination schemes.

Research limitations/implications

The results of the paper have useful practical implications for textile and ceramic industries. However, the conclusions are limited to the cost structure used, although a wide range of cost ratios is included.

Originality/value

The paper offers insights into whether throughput and due date‐related costs can be reduced by using a job sequencing strategy that simultaneously deploys different priority rules at different processing stages of a manufacturing environment.
An absorptive capacity interpretation of Six Sigma
Authors: McAdam Rodney , Hazlett Shirley‐Ann
Published: May 2010

Purpose

The Six Sigma approach to business improvement has emerged as a phenomenon in both the practitioner and academic literature with potential for achieving increased competitiveness and contributing. However, there is a lack of critical reviews covering both theory and practice. Therefore, the purpose of this paper is to critically review the literature of Six Sigma using a consistent theoretical perspective, namely absorptive capacity.

Design/methodology/approach

The literature from peer‐reviewed journals has been critically reviewed using the absorptive capacity framework and dimensions of acquisition, assimilation, transformation, and exploitation.

Findings

There is evidence of emerging theoretical underpinning in relation to Six Sigma borrowing from an eclectic range of organisational theories. However, this theoretical development lags behind practice in the area. The development of Six Sigma in practice is expanding mainly through more rigorous studies and applications in service‐based environments (profit and not for profit). The absorptive capacity framework is found to be a useful overarching framework within which to situate existing theoretical and practice studies.

Research limitations/implications

Agendas for further research from the critical review, in relation to both theory and practice, have been established in relation to each dimension of the absorptive capacity framework.

Practical implications

The paper shows that Six Sigma is both a strategic and operational issue and that focussing solely on define, measure, analyse, improve control‐based projects can limit the strategic effectiveness of the approach within organisations.

Originality/value

Despite the increasing volume of Six Sigma literature and organisational applications, there is a paucity of critical reviews which cover both theory and practice and which suggest research agendas derived from such reviews.
Green and fair trade of indigenous palm candy
Authors: Praseeda Sanu V. , Anand Kumar T.S. , Newport Jeyanth K.
Published: May 2010

Purpose

The purpose of this paper is to disseminate the success of enterprise development activities initiated by a voluntary organization working in Kanyakumari District of India.

Design/methodology/approach

The paper was prepared in discussion with rural artisans and staff of voluntary organization.

Findings

It was found that the indigenous palm candy production gave better livelihood for the Nadar community whose prime occupation is harvesting of palm products. Even though the community was in the lowest ebb of the society, proper enterprise capacity building, value addition to palm product like palm candy, marketing and access to credit have paved way for the development of the community. The institutions promoted by Palmyrah Workers Development Society catered to the enterprise intervention of the community thereby increasing the income level of the families. Even though globalization is a threat for rural artisan products, the concept of green and fair trade is providing avenues for rural enterprise.

Research limitations/implications

The study was restricted within a particular community and within a given geographical area.

Practical implications

Even though palm candy is having good market at international market, quality control and eco‐certification is a problem at field level.

Originality/value

The paper illustrates how a backward community has developed enterprise skills and achieved better livelihood options.
The UK Companies Act of 2006 and the Sarbanes‐Oxley Act of 2002
Authors: Paulo S.
Published: May 2010

Purpose

The purpose of this article is to investigate whether economic value added (EVA®) is a superior financial performance metric and creates market value added (MVA), as claimed by Stern Stewart and Company, and therefore is consistent with the purpose and intent of the UK Companies Act of 2006 and the Sarbanes‐Oxley Act of 2002. If these claims can be sustained, then it could be argued that this valuation metric should form part of the Business Review, Section 417 of the UK Companies Act of 2006, and furthermore it could be an appropriate approach to the attainment of the corporate objective of the UK Companies Act of 2006, Section 172(1).

Design/methodology/approach

A survey was undertaken of journal articles published in mainstream academic journals from 1997 to 2008 that investigated the claims of Stern Stewart and Company that EVA® was a superior financial performance metric vis‐à‐vis other well‐established accounting and financial metrics. As the empirical evidence in support of these claims was not compelling, the epistemology and methodology of EVA® were examined, and were found to be deficient.

Findings

There is insufficient supportive evidence to validate the claims of EVA®; furthermore, from the perspective of epistemology and sound research methodology it is not possible to make a robust case for the unqualified use of EVA® in jurisdictions where the UK Companies Act of 2006 and the Sarbanes‐Oxley Act of 2002 apply. Directors who make unqualified use of this financial performance metric place themselves at unnecessary risk.

Originality/value

There is no evidence from the scrutiny of publicly available secondary sources to indicate that the implications of the UK Companies Act of 2006 and the Sarbanes‐Oxley Act of 2002, for the use of the financial performance valuation metric, EVA®, has been previously undertaken or published.
Narrative reporting: the UK experience
Authors: Yeoh Peter
Published: May 2010

Purpose

The purpose of this paper is to discuss the quality of narrative reporting of listed UK companies particularly in terms of transparency under guidance from the operating and financial review (OFR).

Design/methodology/approach

The approach taken is to rely on secondary data analysis with complementation from a limited case study of three listed UK companies.

Findings

The analysis finds that narrative reporting in the UK is generally transparent other than some weaknesses in some reporting areas and some limited evidence of creative reporting.

Research limitations/implications

Further investigation could be made on a larger sample of cases. Also, a comparative case analysis could be conducted between narrative reporting made before the current global financial crisis and shortly after the said crisis.

Practical implications

The paper highlights the general usefulness, relevance, and limitations of narrative reporting not only for corporate decision makers but also general investors, suppliers, employees, the state, and various connected community stakeholder groups.

Originality/value

This paper contributes to the enhanced understanding of narrative reporting practices for listed companies in the UK.
Financial distress resolution in China – two case studies
Authors: Kam Amy , Citron David , Muradoglu Gulnur
Published: May 2010

Purpose

The purpose of this paper is to examine two contrasting financially distressed companies in China and their restructuring strategies. Chinese firms are selected as providing a context where bankruptcy law is in its infancy and where the state is still heavily involved as a shareholder. As a result, the process of distressed company restructuring is likely to differ markedly from that observed in developed economies.

Design/methodology/approach

The paper adopts a case study methodology to explore on an in‐depth basis the features of the distress resolution process in the Chinese institutional context and to investigate how it differs from the process in more developed economies. The paper analyses the firms' accounting‐based performance to understand the nature of their difficulties. It then examines the complex restructuring procedures initiated and uses an event study approach to evaluate the stock market's reaction to these strategies.

Findings

The distinguishing features of the Chinese restructuring process are as follows. First, the assets of distressed firms are sometimes transferred without payment being made in return. Second, social considerations play a role, in particular the state's need to maintain employment levels or ensure the funding of redundancy payments. Finally, firms can remain in severe financial distress for extended periods of time; possible reasons for this are explored in the paper.

Originality/value

The existing distress literature focuses on developed economies such as the USA and the UK. The paper provides an in‐depth understanding of the special features of the Chinese situation, including the role of government and other more commercially driven shareholders; the subsequent importance of social policy issues; the protracted and complex nature of the restructurings; and the frequent use of mergers, share transfers, asset swaps and asset sales.
Analysis of UMPPs framework
Authors: Shukla Umesh Kumar
Published: May 2010

Purpose

To achieve the mission of “Affordable Power to All” by 2012, the development of Ultra Mega Power Projects (UMPPs) has been identified as a major thrust area by the Government of India. The purpose of this paper is to study and analyse the UMPPs framework with reference to bringing in competition and efficiency gains.

Design/methodology/approach

This paper analyses the UMPPs framework in the context of increasing the availability of electricity at reasonable and competitive prices in India. The tariff/bid evaluation model is used for tariff analysis.

Findings

The paper reveals that risk sharing between government and project developer, adoption of innovative methods for risk mitigation and technological improvements are the main reasons for the lower tariffs of UMPPs. The paper finds that even after appreciation of US$ and an increase in inflation rate, the power tariff of UMPPs would be affordable, but India's increasing power requirements cannot be met by UMPPs alone and capacity addition through other mechanisms would also be needed.

Practical implications

The paper recognises the need to extend UMPP mechanisms in the generation of electricity from other sources such as hydro, gas and wind, and emphasises the need to reduce transmission and distribution losses and improve efficiency in India's power sector.

Originality/value

The paper presents an assessment of UMPPs framework and identifies how project financing mechanisms and risk sharing between project developer and government can help in reducing the tariff of public utilities.
Stimulation with type I collagen induces changes in gene expression in peripheral blood mononuclear cells from patients with diffuse cutaneous systemic sclerosis (scleroderma)
Authors: Atamas S P , Luzina I G , Ingels J , Choi J , Wong W K , Furst D E , Clements P J ,   Investigators of the Oral Collagen Trial in Scleroderma, Postlethwaite A E
Published: May 2010

An autoantigenic role for collagen type I (CI) has been suggested previously in diffuse cutaneous systemic sclerosis (dcSSc). Whether CI is indeed capable of affecting the immune system in dcSSc is not known. Patients with early (3 years or less) or late (>3 years) dcSSc and healthy controls donated blood. Peripheral blood mononuclear cells (PBMC) were cultured with or without CI, and expression of genes known for their involvement in autoimmune and inflammatory processes was assessed using cDNA arrays; results were confirmed by real-time polymerase chain reaction and enzyme-linked immunosorbent assay for selected genes. Patients with early and late dcSSc were similarly different from healthy controls in basal gene expression. When cultured with CI, PBMC from patients with early dcSSc differed from healthy controls in expression of 34 genes, whereas PBMC from patients with late dcSSc differed from healthy controls in expression of only 29 genes. Direct comparisons of matched PBMC samples cultured with and without CI revealed differences in expression of eight genes in healthy controls, of five genes in patients with early dcSSc, and no differences in patients with late dcSSc. Thus, PBMC from patients with dcSSc respond differently than do PBMC from healthy controls when cultured with CI. Exposure to CI in culture of PBMC from patients in the early stage of dcSSc in contrast to PBMC from patients with late-stage dcSSc evokes a greater degree of activation of immune-related genes, suggesting that CI is more dominant as an autoantigen in early versus late dcSSc.
Effect of oestrogen on T cell apoptosis in patients with systemic lupus erythematosus
Authors: Kim W-U , Min S-Y , Hwang S-H , Yoo S-A , Kim K-J , Cho C-S
Published: May 2010

Defective control of T cell apoptosis is considered to be one of the pathogenetic mechanisms in systemic lupus erythematosus (SLE). Oestrogen has been known to predispose women to SLE and also to exacerbate activity of SLE; however, the role of oestrogen in the apoptosis of SLE T cells has not yet been documented. In this study, we investigated the direct effect of oestrogen on the activation-induced cell death of T cells in SLE patients. The results demonstrated that oestradiol decreased the apoptosis of SLE T cells stimulated with phorbol 12-myristate 13-acetate (PMA) plus ionomycin in a dose-dependent manner. In addition, oestradiol down-regulated the expression of Fas ligand (FasL) in activated SLE T cells at the both protein and mRNA levels. In contrast, testosterone increased FasL expression dose-dependently in SLE T cells stimulated with PMA plus ionomycin. The inhibitory effect of oestradiol on FasL expression was mediated through binding to its receptor, as co-treatment of tamoxifen, an oestrogen receptor inhibitor, completely nullified the oestradiol-induced decrease in FasL mRNA expression. Moreover, pre-treatment of FasL-transfected L5178Y cells with either oestradiol or anti-FasL antibody inhibited significantly the apoptosis of Fas-sensitive Hela cells when two types of cells were co-cultured. These data suggest that oestrogen inhibits activation-induced apoptosis of SLE T cells by down-regulating the expression of FasL. Oestrogen inhibition of T cell apoptosis may allow for the persistence of autoreactive T cells, thereby exhibiting the detrimental action of oestrogen on SLE activity.
A novel technique to explore the functions of bronchial mucosal T cells in chronic obstructive pulmonary disease: application to cytotoxicity and cytokine immunoreactivity
Authors: Lethbridge M W , Kemeny D M , Ratoff J C , O'Connor B J , Hawrylowicz C M , Corrigan C J
Published: May 2010

Bronchial mucosal CD8+ cells are implicated in chronic obstructive pulmonary disease (COPD) pathogenesis, but there are few data on their functional properties. We have developed a novel technique to outgrow these cells from COPD patients in sufficient numbers to examine effector functions. Endobronchial biopsies from 15 COPD smokers and 12 ex-smokers, 11 control smokers and 10 non-smokers were cultured with anti-CD3/interleukin (IL)-2 ± IL-15. Outgrown CD3+ T cells were characterized in terms of phenotype (expression of CD4, 8, 25, 28, 69 and 56), cytotoxicity and expression of COPD-related cytokines. Compared with IL-2 alone, additional IL-15 increased the yield and viability of biopsy-derived CD3+ T cells (12–16-day culture without restimulation) without alteration of CD4+/CD8+ ratios or expression of accessory/activation molecules. Biopsy-derived T cells, principally CD8+/CD56+ cells, exhibited statistically significantly greater cytotoxic activity in current or ex-smokers with COPD compared with controls (P < 0·01). Elevated percentages of CD8+ T cells expressed interferon (IFN)-γ, tumour necrosis factor (TNF)-α and IL-13 (P < 0·01) in current COPD smokers compared with all comparison groups. It is possible to perform functional studies on bronchial mucosal T cells in COPD. We demonstrate increased CD8+CD56+ T cell cytotoxic activity and expression of remodelling cytokines in smokers who develop COPD.
Fine needle aspiration cytology of medullary carcinoma of the thyroid with a focus on rare variants: a review of 78 cases
Authors: Kaushal S. , Iyer V. K. , Mathur S. R. , Ray R.
Published: May 2010

S. Kaushal, V. K. Iyer, S. R. Mathur and R. Ray Fine needle aspiration cytology of medullary carcinoma of the thyroid with a focus on rare variants: a review of 78 cases

Background:  The cytological features of variants of medullary carcinoma of the thyroid (MCT) are sparsely documented in the literature from case reports. Detailed cytomorphological analysis of MCT variants and features helping to distinguish them from usual MCT are presented here.

Materials and methods:  A total of 78 aspirates with a diagnosis of MCT over a period of 10 years were re‐evaluated. Cytomorphological details were reviewed and semiquantitatively analysed. Histology slides were reviewed in 36 cases.

Results:  Most aspirates showed classical features of dispersed polygonal or plasmacytoid cells with areas of spindling. In 54 aspirates, a definite cytological diagnosis of medullary carcinoma was made, which in 87.1% was based on cytomorphology alone and in 12.9% was based on immunocytochemistry for calcitonin. In 30.1% of aspirates from MCT, a guarded report of tumour was given in the absence of calcitonin immunocytochemistry. Of the 78 cases, nuclear grooves were seen in 5.1%, intranuclear cytoplasmic inclusions in 28.2%, cytoplasmic granularity in 23.1% and bizarre cells with abrupt anisocytosis in 85.9%. A follicular arrangement was seen in 14.1% and was more frequent in the follicular type (one case) and mixed follicular and medullary carcinoma (one case). Melanin production was seen in aspirates from two cases. One case of the giant cell type of MCT was seen, in which background cells showed large pleomorphic nuclei and numerous bizarre tumour giant cells, prompting a differential diagnosis with anaplastic carcinoma. One example each of the small cell type, paraganglioma‐like MCT and papillary MCT were seen.

Conclusions:  MCT has uniform cytological features in the majority of aspirates, including many of the histological variants. Searching for pigment in every aspirate of MCT may be rewarding. The giant cell type of MCT is rare and has to be differentiated from anaplastic carcinoma.
Phenology determines seasonal variation in ectoparasite loads in a natural insect population
Authors: HASSALL CHRISTOPHER , LOWE CHRIS D. , HARVEY IAN F. , WATTS PHILLIP C. , THOMPSON DAVID J.
Published: May 2010

1. The extent to which individuals are parasitised is a function of exposure to parasites and the immune response, which in ectotherms may be associated with temperature.

2. We test the hypothesis that seasonal variation in ectoparasite burden is driven by temperature using an extensive mark‐release‐recapture study of adult Coenagrion puella (L.) (Zygoptera) as a model system. Mite counts were taken both at capture and on a subset of subsequent recaptures over two entire, consecutive breeding seasons.

3. Emergence date was the most significant factor in determining individual differences in mite burden, and mean counts for individuals emerging on the same days showed strong unimodal relationships with time of season. Subsequent recounting of mites on a subset of individuals showed that patterns of loss of mites were similar between seasons.

4. While temperature did not significantly affect mite burdens within seasons and ectoparasite prevalence was very similar across the two seasons, intensity of infection and rate of mite gain in unparasitised individuals were significantly higher in the cooler season.

5. We demonstrate that, while temperature may modulate the invertebrate immune response, this modulation does not manifest in variations in mite burdens in natural populations.
Hitchhiking and the removal of microbial contaminants by the leaf‐cutting ant Atta colombica
Authors: GRIFFITHS HANNAH M. , HUGHES WILLIAM O. H.
Published: May 2010

1. The ecologically dominant leaf‐cutting ants exhibit one of the most complex forms of morphological caste‐based division of labour in order to efficiently conduct tasks, ranging from harvesting fresh leaf material to caring for the vulnerable fungal crop they farm as food. While much of their division of labour is well known, the role of the smallest workers on foraging trails is puzzling. Frequently these minim workers hitchhike on leaf fragments and it has been suggested that they may act to reduce the microbial contamination of leaf material before they enter the nest. Here we investigated this potentially important role of minims with field colonies of Atta colombica.

2. We experimentally increased the microbial load of leaf fragments and found that this resulted in minims hitchhiking on leaf fragments for longer. Furthermore, we show that leaves naturally have a significant microbial load and that the presence of hitchhikers reduces the microbial load of both experimentally manipulated and natural leaf fragments.

3. Intriguingly, the microbial load of leaves high in the canopy where ants were foraging was much lower than closer to the ground where the ants avoided cutting leaves. This suggests that the often perplexing foraging patterns of leaf‐cutting ants may in part be explained by the ants avoiding leaves that are more heavily contaminated with microbes.

4. The removal of microbial contaminants is therefore an important role of hitchhiking minim workers in natural colonies of Atta leaf‐cutting ants, although other tasks such as trail maintenance and defence also explain their occurrence on trails.
Multi‐transient electromagnetic repeatability experiment over the North Sea Harding field‡
Authors: Ziolkowski Anton , Parr Ronnie , Wright David , Nockles Victoria , Limond Christopher , Morris Ed , Linfoot Jonathan
Published: May 2010

We present results of synthetic time‐lapse and real repeatability multi‐transient electromagnetic surveys over the North Sea Harding field. Using Archie's law to convert porosity and fluid saturation to resistivity we created 3D isotropic models of the reservoir resistivity at different stages of production from the initial state in 1996 through to complete hydrocarbon production by 2016 and, for each stage, we simulated an east‐west transient electromagnetic survey line across Harding. Unconstrained 1D full‐waveform Occam inversions of these synthetic data show that Harding should be detectable and its lateral extent reasonably well‐defined. Resistivity changes caused by hydrocarbon production from initial pre‐production state to production of the oil rim in 2011 are discernible as are significant changes from 2011–2016 during the modelled gas blowdown phase.

The 2D repeatability surveys of 2007 and 2008 tied two wells: one on and the other off the structure. Between the two surveys the segment of the field under investigation produced 3.9 million barrels of oil – not enough to generate an observable time‐lapse electromagnetic anomaly with a signal‐to‐noise ratio of 40 dB. Processing of the 2007 and 2008 data included deconvolution for the measured source current and removal of spatially‐correlated noise, which increased the signal‐to‐noise ratio of the recovered impulse responses by about 20 dB and resulted in a normalized root‐mean‐square difference of 3.9% between the data sets. 1D full‐waveform Occam inversions of the real data showed that Harding was detectable and its lateral extent was also reasonably well‐defined.

The results indicate that the multi‐transient electromagnetic method is suitable for exploration, appraisal and monitoring hydrocarbon production.
The hepatitis C self‐management programme: a randomized controlled trial
Authors: Groessl E. J. , Weingart K. R. , Stepnowsky C. J. , Gifford A. L. , Asch S. M. , Ho S. B.
Published: May 2010

Summary.  Chronic hepatitis C (HCV) infection afflicts millions of people worldwide. While antiviral treatments are effective for some patients, many either cannot or choose not to receive antiviral treatment. Education about behavioural changes like alcohol avoidance and symptom management, in contrast, is universally recommended, particularly in HCV‐infected persons from disadvantaged groups where liver risk factors are most prevalent. Self‐management interventions are one option for fostering improved HCV knowledge and health‐related quality of life (HRQOL). One hundred and thirty‐two patients with VA with HCV (mean age of 54.6, 95% men, 41% ethnic minority, 83% unmarried, 72% unemployed/disabled, 48% homeless in last 5 years) were randomized to either a 6‐week self‐management workshop or an information‐only intervention. The weekly 2‐h self‐management sessions were based on cognitive‐behavioural principles and were adapted from an existing self‐management programme that has been efficacious with other chronic diseases. HCV‐specific modules were added. Outcomes including HRQOL, HCV knowledge, self‐efficacy, depression, energy and health distress were measured at baseline and 6 weeks later. Data were analysed using ANOVA. When compared to the information‐only group, participants attending the self‐management workshop improved more on HCV knowledge (P < 0.001), HCV self‐efficacy (P = 0.011), and SF‐36 energy/vitality (P = 0.040). Similar trends were found for SF‐36 physical functioning (P = 0.055) and health distress (P = 0.055). Attending the self‐management programme improved disease knowledge and HRQOL 6 weeks later in this disadvantaged population. The intervention can improve the health of people with hepatitis C, independent of antiviral therapy. Future research will study longer‐term outcomes, effects on antiviral treatment and costs.
Insecticidal and sublethal reproductive effects of Metarhizium anisopliae culture supernatant protein extract on the Mediterranean fruit fly
Authors: Ortiz‐Urquiza A. , Vergara‐Ortiz A. , Santiago‐Álvarez C. , Quesada‐Moraga E.
Published: May 2010

Because natural product‐based pesticides are thought to be more rapidly degradable than synthetic chemicals while having a lower ecotoxicological effect, the interest in these products for pest control has grown substantially. Recently, a new insecticide compound, which is the crude soluble protein extract (CSPE) from the fermentation product of the entomopathogenic fungus (EF) Metarhizium anisopliae (strain EAMa 01/58‐Su), has appeared in the literature as a promising insecticide for the control of the Mediterranean fruit fly, Ceratitis capitata. This CSPE has a moderate acute insecticide effect against adults of C. capitata when administered per os at 1 mg of protein/ml, as an exposure time of 8.3 h is necessary to get 50% of mortality. Even though the ingestion of this compound produces serious injuries in the midgut epithelium, it has a very low antifeedant effect on the flies. The effect of sublethal challenges on reproduction of adult flies was studied, and a reduction was found on the female fecundity levels during the first days after the treatment. On the other hand, the sublethal exposure to the CSPE affected neither the egg fertility nor the mortality of the larvae. However, the CSPE did affect the mortality of the pupae from the F1 generation, which suggests that there is a hormetic response from CSPE challenged females. The described sublethal reproductive effects are as important as direct lethal effects in contributing to the total value of the CSPE of the EF M. anisopliae 01/58‐Su strain.
Integrating the hospital library with patient care, teaching and research: model and Web 2.0 tools to create a social and collaborative community of clinical research in a hospital setting
Authors: San José Montano Blanca , Garcia Carretero Rafael , Varela Entrecanales Manuel , Pozuelo Paz Martin
Published: May 2010

Background:  Research in hospital settings faces several difficulties. Information technologies and certain Web 2.0 tools may provide new models to tackle these problems, allowing for a collaborative approach and bridging the gap between clinical practice, teaching and research.

Objectives:  We aim to gather a community of researchers involved in the development of a network of learning and investigation resources in a hospital setting.

Methods:  A multi‐disciplinary work group analysed the needs of the research community. We studied the opportunities provided by Web 2.0 tools and finally we defined the spaces that would be developed, describing their elements, members and different access levels.

Model description:  WIKINVESTIGACION is a collaborative web space with the aim of integrating the management of all the hospital’s teaching and research resources. It is composed of five spaces, with different access privileges. The spaces are: Research Group Space ‘wiki for each individual research group’, Learning Resources Centre devoted to the Library, News Space, Forum and Repositories.

Conclusions:  The Internet, and most notably the Web 2.0 movement, is introducing some overwhelming changes in our society. Research and teaching in the hospital setting will join this current and take advantage of these tools to socialise and improve knowledge management.
Experiences of self‐blame and stigmatisation for self‐infliction among individuals living with COPD
Authors: Halding Anne‐Grethe , Heggdal Kristin , Wahl Astrid
Published: May 2010

Scand J Caring Sci; 2011; 25; 100–107 Experiences of self‐blame and stigmatisation for self‐infliction among individuals living with COPD

Background: Chronic obstructive pulmonary disease (COPD) is a major health problem estimated to become the third leading cause of death and the fifth leading cause of disability by 2020. Tobacco control is the most effective protective intervention, and it serves as a key element in patient counselling. However, a focus on tobacco control may cause unintended and adverse effects to individuals who already suffer from the disease.

Aim: The current study aims to understand how patients with COPD experience daily life in a society with heavy emphasis on tobacco control.

Method: The design was longitudinal and descriptive. The sample included thirteen men and five women with COPD, recruited from pulmonary rehabilitation units. Data were collected by means of qualitative interviews and analysed using qualitative content analysis with search for meanings.

Findings: The main theme was a feeling of being exiled in the world of the healthy, because of self‐blame and society’s stigmatisation of COPD as a self‐inflicted disease. The participants experienced feelings of disgrace through subtle blame and a lack of support from their social network, health care encounters and larger society. This seemed to increase illness‐related strain and a need for defensive actions.

Limitations: A small convenience sample, local cultural influence, the study’s wide scope and lack of health professionals’ views must be considered.

Conclusion: This study illuminates the challenge of how to combine health advice on smoking cessation with nonblaming psycho‐social support throughout the course of COPD. An awareness of the potential for stigma, the nature of nicotine dependence and broadened causal explanations for the disease may improve the ability of caregivers to address patient strain and its negative association with coping and well‐being. Dilemmas in health communication concerning COPD patients’ experience of stigma and negative emotional response should be further explored.
Glucocorticoid‐induced differentiation of primary cultured bone marrow mesenchymal cells into adipocytes is antagonized by exogenous Runx2
Authors: LIN LE , DAI SHUN‐DONG , FAN GUANG‐YU
Published: May 2010

Lin L, Dai S‐Dong, Fan G‐Yu. Glucocorticoid‐induced differentiation of primary cultured bone marrow mesenchymal cells into adipocytes is antagonized by exogenous Runx2. APMIS 2010; 118: 595–605.

Long‐term clinical use of glucocorticoids often causes the serious side effect of non‐traumatic avascular osteonecrosis. The aim of this study was to examine the effects and mechanisms of a glucocorticoid, dexamethasone (Dex), on differentiation of primary cultured rat bone marrow mesenchymal cells (BMCs). We also tried to block the inhibitory effects of Dex on osteoblast differentiation. Adipocyte markers (peroxisome proliferator‐activated receptorγ‐2 and aP2) were increased in response to Dex treatment in a dose‐ and time‐dependent manner, while osteoblastic markers [Runx2, COL 1, osterix, alkaline phosphatase (ALP) and OC] were down‐regulated, consistent with ALP and osteocalcin promoter activity. To validate the effects of Runx2 on the expression of osteogenesis and adipocyte genes, pCMV/Flag‐Runx2 was transfected into BMCs, and relevant markers were detected after 10−7 M Dex treatment for 48 h. The results indicated that Dex treatment induced adipogenic differentiation and suppressed proliferation. No significant difference was detected in expressions of these genes between Runx2‐transfected cells and Dex‐treated BMCs. These data suggest that Dex primarily induced adipocyte differentiation of BMCs. Exogenous Runx2 can antagonize the effect of Dex on osteoblast differentiation.