bluuebunny/crossref_metadata_2025 huggingface dataset:
Ets1 blocks terminal differentiation of keratinocytes and induces expression of matrix metalloproteases and innate immune mediators
Authors: Nagarajan Priyadharsini , Chin Shu Shien , Wang Dan , Liu Song , Sinha Satrajit , Garrett-Sinha Lee Ann
Published: October 2010

The transcription factor Ets1 is normally expressed in the proliferative layer of stratified epithelium, but expression of Ets1 is significantly upregulated in squamous cell carcinomas. How elevated levels of Ets1 impact tumor initiation and progression is not well understood. To determine the biological consequences of overexpression of Ets1, we developed a transgenic mouse model that allows induction of Ets1 expression in keratinocytes of stratified epithelium in a regulatable fashion. Induction of Ets1 during embryonic development results in a dramatic alteration in epidermal structure and function by suppressing the expression of multiple stratum corneum constituents, while at the same time inducing expression of EGF ligands, AP1 transcription factors and matrix metalloproteases. Interestingly, expression of certain immune-related genes, including defensins, chemokines and cytokines was increased as well, suggesting a possible role for immune dysregulation in the promotion of squamous dysplasia. Experiments using cultured mouse keratinocytes indicate that Ets1 can induce expression of some of these mediators in a cell-intrinsic fashion. Collectively, our data reveal that elevated expression of Ets1 has a much broader array of pro-tumorigenic effects on epithelial cells than previously appreciated.
Tubulin depolymerization may be an ancient biological motor
Authors: McIntosh J. Richard , Volkov Vladimir , Ataullakhanov Fazly I. , Grishchuk Ekaterina L.
Published: October 2010

The motions of mitotic chromosomes are complex and show considerable variety across species. A wealth of evidence supports the idea that microtubule-dependent motor enzymes contribute to this variation and are important both for spindle formation and for the accurate completion of chromosome segregation. Motors that walk towards the spindle pole are, however, dispensable for at least some poleward movements of chromosomes in yeasts, suggesting that depolymerizing spindle microtubules can generate mitotic forces in vivo. Tubulin protofilaments that flare outward in association with microtubule shortening may be the origin of such forces, because they can move objects that are appropriately attached to a microtubule wall. For example, some kinetochore-associated proteins can couple experimental objects, such as microspheres, to shortening microtubules in vitro, moving them over many micrometers. Here, we review recent evidence about such phenomena, highlighting the force-generation mechanisms and different coupling strategies. We also consider bending filaments of the tubulin-like protein FtsZ, which form rings girding bacteria at their sites of cytokinesis. Mechanical similarities between these force-generation systems suggest a deep phylogenetic relationship between tubulin depolymerization in eukaryotic mitosis and FtsZ-mediated ring contraction in bacteria.
Analytical characteristics of the Roche highly sensitive troponin T assay and its application to a cardio-healthy population
Authors: Koerbin G , Tate J R , Hickman P E
Published: October 2010

Background

It is desirable that current assays for cardiac troponin (cTn) are able to meet the recommended criterion that the diagnosis and risk assessment of patients present with symptoms of myocardial infarction requires a rise and fall in cTn with at least one point above the 99th percentile of a reference population. We have evaluated the analytical characteristics of the new highly sensitive troponin T (hs-TnT) assay to see if it meets this criterion and applied it to a carefully defined, cardio-healthy Australian reference population.

Methods

An imprecision profile was determined for the Roche hs-TnT assay (Roche Diagnostics, Sydney, Australia) using multiple samples analysed on nine separate occasions. The distribution of troponin T was determined using 104 samples from a cardio-healthy population.

Results

The new hs-TnT assay meets the specifications of a coefficient of variation of 10% at the 99th percentile of our cardio-healthy reference population. Of the 104 samples analysed 44 showed troponin T concentrations above the manufacturer's quoted limit of detection. Age and gender differences in the median and 99th percentile troponin T concentration were observed.

Conclusions

The new hs-TnT assay shows improved precision and sensitivity at very low troponin concentration. We have shown that a significant number of individuals in this cardio-healthy population had detectable circulating troponin concentration. With many apparently healthy people having detectable troponin, clinical judgement will become more important in interpreting troponin results.
An audit of management of patients with borderline increased plasma-free metanephrines
Authors: Anas Siti Sharina , Vasikaran Samuel D
Published: October 2010

Background

Measurement of plasma-free metanephrine plus normetanephrine (PFM) is the best screening test for phaeochromocytoma. While clearly raised levels are diagnostic, borderline increases may be associated with factors such as stress and medications, and should prompt a repeat study after interfering factors are withdrawn.

Methods

PFM results reported by a teaching hospital laboratory over a 12-month period were extracted from the laboratory information system. All borderline raised results were examined for a subsequent repeat test (as recommended by attached interpretative comment) and those not repeated were followed up by examination of case-notes or questionnaires to doctors.

Results

Of 111 patients with borderline increased PFM which did not normalize on repeat measurement, 33 were from the hospital and 78 from outside locations. Hospital notes for 27 out of 33 hospital-patients (82%) could be reviewed, and 49 completed questionnaires (63% of 78 sent out) were received from outside locations. Of these 76 patients thus followed up, the test was not repeated in 55 (72%) cases with borderline increased PFM. Of 10 patients with an adrenal mass and borderline PFM, only three had PFM repeated. Of another nine patients with undetermined final diagnosis and borderline PFM, only three had the test repeated.

Conclusion

Seventy-two per cent of borderline increased PFM results were not followed up with appropriate repeat testing, potentially leading to missed detection of phaeochromocytoma. A stronger interpretative comment may encourage appropriate repeat testing in more cases with borderline increased PFM and suspected phaeochromocytoma.
Serum aspirin esterase activity is lower in end-stage renal disease patients than in healthy control subjects and increases after haemodialysis
Authors: Gugliucci Alejandro , Kotani Kazuhiko , Kinugasa Eriko , Hermo Ricardo , Caccavello Russell , Kimura Satoshi
Published: October 2010

Background

Studies regarding aspirin metabolism can be important in patients with renal failure who have an increased risk of cardiovascular diseases. We undertook this study to assess the aspirin esterase (AE) status in end-stage renal disease (ESRD) patients.

Methods

A total of 42 patients on long-term haemodialysis (HD) with a mean dialysis course of 6.1 y were recruited.

Results

Serum AE levels were 44% lower and cholinesterase (ChE) levels were 22% lower in ESRD patients before dialysis as compared with control subjects ( P = 0.0001). A very strong correlation was found between AE and ChE levels. AE levels increased on average 28% after dialysis with adjustments for age, gender, total cholesterol, triglyceride and high-density lipoprotein cholesterol ( P = 0.002). In addition, ChE levels were significantly increased (48%) after dialysis ( P = 0.0001). Changes in AE activity were significantly and positively correlated with those of ChE ( r = 0.427, P = 0.005). When we adjusted for several confounders, we found that the changes in AE activity operated by dialysis are significant independently of age, gender, aspirin (ASA) intake, cholesterol, triglycerides, high-density lipoprotein cholesterol and ChE.

Conclusions

We report that serum AE activity is significantly lower in ESRD and that treatment by HD results in an increase of activity. We confirm that AE is associated with lipid parameters and ChE. Our results show variations in ASA catabolism between the dialysis sessions, suggesting an oscillating pattern in ASA disposal in these patients. The mechanisms for reduced AE activity in uraemia and the effects of HD need further investigation.
Analysis of serum bile acids by isotope dilution-mass spectrometry to assess the performance of routine total bile acid methods
Authors: Ducroq D H , Morton M S , Shadi N , Fraser H L , Strevens C , Morris J , Thomas M A
Published: October 2010

Background

WEQAS, one of the largest EQA (External Quality Assessment) providers in the UK, offers a bile acid EQA scheme, with linear serum pools containing cholic acid, deoxycholic acid and chenodeoxycholic acid, reflecting levels observed in obstructive cholestasis. Total bile acids are currently measured routinely by non-specific enzymatic methods. Traceability of results to the SI unit utilizing reference target values is the preferred method of comparison of returned results where available, ensuring the transfer of accuracy from definitive methods to routine methods.

Methods

Target values have been assigned to EQA material utilizing isotope dilution gas chromatography mass spectrometry (ID-GCMS). The methodology was based on published routine methods and adapted for use as a ID-GCMS target method. The total bile acid target value was reported as the sum of the three major bile acids measured: cholic acid, deoxycholic acid and chenodeoxycholic acid.

Results

The produced target values have been used to assess the performance of total bile acid methods. A degree of variability was observed between the third-generation enzyme-formazan methods and the fifth-generation thio-NADH methods. Additionally, the Sentinel results showed a positive bias in comparison to their peer formazan method group.

Conclusion

The use of ID-GCMS target results provides a common comparison for resumed results in EQA schemes, highlighting any method differences. Thus can then aid in the harmonisation of results observed for each of the different methods.
Cortisol measurement in patients receiving metyrapone therapy
Authors: Owen L J , Halsall D J , Keevil B G
Published: October 2010

Current guidance recommends titrating the dose of metyrapone against serum cortisol concentration, in patients under medical management of Cushing's syndrome. In the UK, this almost always involves measuring serum cortisol concentration by immunoassay, the performance of which is questionable in the presence of altered steroid metabolism. Sera from two patients receiving metyrapone were analysed using a liquid chromatography tandem mass spectrometry (MS) steroid assay to identify which steroids, if any, were elevated in these patients. In addition, control serum was spiked with a series of steroids to identify any potential positive interferences in a cortisol immunoassay. Serum 11-deoxycortisol concentration was elevated in both of the patients studied. One patient also had an elevated serum 17-hydroxyprogesterone concentration and the other an elevated androstenedione. In addition, the results of the interference studies indicated that the cortisol immunoassay was susceptible to interference from 11-deoxycortisol, 17-hydroxyprogesterone and 21-deoxycortisol. However, the magnitude of interference, in the serum cortisol immunoassay, due to these three steroids could not account for the discrepancy between the cortisol concentrations measured by immunoassay and those measured by MS. Both clinicians and laboratory staff should be aware of these interferences when monitoring patients undergoing treatment with metyrapone, and consequently serum should be measured in these patients by MS, not by immunoassay.
British psychiatry and its discontents
Authors: Cooper Brian
Published: October 2010

Summary

Psychiatry in the UK is currently faced with serious difficulties arising from failure in recruiting British doctors and a high rate of early retirement from the specialty. To diagnose the underlying causes, account must be taken of government policies affecting the NHS in general and mental health services in particular. The latter include an excessive run-down of acute hospital beds, as well as projects aimed at changing the clinical role of psychiatrists and promoting mass treatment of milder mental disorders by non-medical personnel.

Psychiatrists have reacted to these developments with anger and dismay, but have as yet reached no consensus with regard to either causal factors or appropriate response. Their uncertainty reflects the need for a firmer grasp of the historical background. Modern British psychiatry was effectively created and moulded as an integral part of the NHS. It flourished as long as the public service framework remained intact, but has suffered a decline since the whole structure began to buckle under the pressure of sustained political assaults. A clearer understanding of this vital connection would help to raise psychiatrists' morale and encourage them to establish common ground with medical colleagues and other healthcare professionals.
Falsely Decreased Human Chorionic Gonadotropin (hCG) Results Due to Increased Concentrations of the Free β Subunit and the β Core Fragment in Quantitative hCG Assays
Authors: Grenache David G , Greene Dina N , Dighe Anand S , Fantz Corinne R , Hoefner Daniel , McCudden Christopher , Sokoll Lori , Wiley Carmen L , Gronowski Ann M
Published: October 2010

BACKGROUND

Earlier studies have shown that increased concentrations of certain human chorionic gonadotropin (hCG) variants can cause false-negative results in some qualitative hCG devices. The objective of this study was to determine if increased concentrations of hCGβ and hCGβ core fragment (hCGβcf) cause falsely decreased results on 9 commercially available quantitative hCG assays.

METHODS

Several concentrations of purified hCGβ and hCGβcf were added to 2 sets of 6 serum samples with and without a fixed concentration of intact hCG. We examined 9 widely used immunoassays to measure immunoreactive hCG. Falsely decreased results were defined as those in which the measured hCG concentration was ≤50% of expected.

RESULTS

High concentrations of hCGβ (≥240 000 pmol/L) produced falsely decreased hCG measurements in 2 assays known to detect this variant. Similarly, high concentrations of hCGβcf (≥63 000 pmol/L) produced falsely decreased hCG measurements in 3 assays that do not detect purified hCGβcf. Two assays were identified that detected both hCGβ and hCGβcf, and neither produced falsely decreased results in the presence of high concentrations of these variants.

CONCLUSIONS

Extremely high concentrations of hCG variants can cause falsely decreased results in certain quantitative hCG assays. Of the 9 assays examined, none exhibited falsely decreased results in the presence of hCGβ concentrations typically associated with hCGβ-producing malignancies. Two assays exhibited decreased (>50%) hCG results in the presence of hCGβcf concentrations found during normal pregnancy.
I have been true to you, upon my guilty soul I have!: Negotiating Nancy, hyperauthenticity and hyperfidelity in the 2007 BBC adaptation of Oliver Twist
Authors: Poore Benjamin
Published: October 2010

Inspired by the fresh impetus given to debates about fidelity at the Cultures of Translation conference (June 2008, Cardiff), this essay looks at the BBCOliver Twistin the wider context of adaptations of the novel, and of history on television. The essay suggests that there is no true Nancy to which adaptations can be faithful or otherwise, but rather a series of overlapping and sometimes contradictory discourses which we, in our assumptions of realism in Dickens' early novels, try to read as a rounded individual. Exploring the ways in which adaptations since the early years of cinema have tried to create Nancys with interiority, I consider the influence of Lionel Bart'sOliver!and argue that when adaptations such as the BBC's present a social-realist, historical Nancy, they are both reacting against, and drawing on, Bart's success as well as on contemporary televisual notions of history.
Kinetics of Crystallization of Co-Based Multi-Component Amorphous Alloy
Authors: Dhurandhar Heena , Patel Ashmi T. , Rao T. Lilly Shanker , Lad Kirit N. , Pratap Arun
Published: October 2010

Crystallization is a thermally activated process in non-crystalline and amorphous solids. The kinetics of the solid state phase transformations can be studied using thermal analysis techniques such as differential scanning calorimetry (DSC). For the kinetic analysis of the crystallization process under non-isothermal conditions, the choice of a reliable method is very important. The methods for the analysis of non-isothermal data are, in general, derived by extending the formalism developed for isothermal conditions. Most methods for the kinetic analysis of crystallization processes rely on the isokinetic hypothesis to separate the kinetics of the transformation from its dependence on temperature. It is assumed that the transformation rate can be described by a differential equation separable in α (transformed fraction) and T (temperature), i.e., for continuous heating regime, (dα/dT)=(1/β)k(T)f(α), where β is the heating rate, k(T) is the rate constant, and f(α) is the kinetic function (reaction model). The crystallization kinetics of glassy Co66Si16B12Fe4Mo2 have been studied with DSC and analyzed using non-isothermal theoretical expressions. The Avrami exponent, (n), frequency factor, (A), and activation energy, (E), of crystallization are evaluated using Matusita and Sakka (MS) and modified Kissinger equations. Besides, isoconversional kinetic analysis has been applied to DSC data for the determination of these different kinetic parameters. The isoconversional methods calculate Eα values at progressive degrees of conversion, α, without modelistic assumptions, and hence, this approach takes care of the variation of kinetic parameters with the fraction crystallized. The activation energy has been determined using both linear integral and differential isoconversional methods and also by the non-linear isoconversional method suggested by Vyazovkin and Wight. These methods are found to give consistent results for E. Furthermore, a comparison has been made among various kinetic parameters obtained using different approaches to investigate the relative applicability and usefulness of the proposed methods.
Investigation of the Condensation Potential Between Wood Windows and Sill Pans in a Warm, Humid Climate
Authors: Stamatiades George Pericles
Published: October 2010

As building envelope designers have become more attuned to the need to prevent moisture intrusion, window flashing has become more of an issue. Sill pans are an important component of many window flashing systems. These pans are constructed from a variety of materials, including metal, and are located beneath the window sill. Sill pans are also typically formed to have back dams and end dams so that they can redirect water that leaks through the window to the exterior. Draining the water to the outside requires a vented area between the sill pan and the window sill, and there is speculation that environmental humidity can condense within this space in warm, humid climates. This condition may be most severe when the sill pans are made from materials with high thermal conductivities, like metal. If water were to condense in this cavity, condensate may periodically contact the exposed underside of a window sill, which, if wooden, may cause decay. In order to determine if condensation-related moisture could negatively impact the performance of a window, a wood window was installed with a metal sill pan at the Oak Ridge National Laboratory’s Natural Exposure Testing Facility near Charleston, SC, to measure parameters including temperature, humidity, and wood moisture content. Based on the testing results, recommendations are made to maximize moisture performance of wood windows installed with sill pans in warm, humid climates.
Pituitary apoplexy: re-evaluation of risk factors for bleeding into pituitary adenomas and impact on outcome
Authors: Möller-Goede Diane L , Brändle Michael , Landau Klara , Bernays Rene L , Schmid Christoph
Published: October 2010

Objective

To assess frequency, symptoms and outcome of pituitary apoplexy (PA) among pituitary adenoma patients, to gain better insight into risk factors for bleeding into pituitary adenoma and to estimate the sequelae of PA by means of a matched control group.

Method

By reviewing charts of 574 patients with pituitary adenoma, we analysed incidence, symptoms and outcome of PA and potential risk factors for developing PA by means of a control group (patients with pituitary adenoma without PA).

Results

In total, 42 suffered from PA, all had macroadenomas; 30/217 male (14%) and 12/179 female (7%) macroadenoma patients, 32/194 patients with clinically non-functioning (16.5%) and 10/202 with clinically active (5.0%) macroadenoma were affected. Antithrombotic therapy predisposed patients to PA (P=0.026), diabetes mellitus and hypertension did not (P=1.00). Patients with PA and pituitary adenoma patients without PA had similar frequencies of hypopituitarism (45 vs 48%,P>0.05) and visual field defects (38 vs 55%,P>0.05), but ophthalmoplegia was significantly more common (76 vs 5%,P<0.001) in patients with PA. Nearly all patients were treated by surgery; most recovered from ophthalmoplegia, whereas visual function improved only moderately. Endocrine outcome was worse in patients with PA than in patients without PA.

Conclusions

Male sex and characteristics of the adenoma itself (especially tumour size and tumour type) rather than patient's cardiovascular risk factors such as diabetes and hypertension seem to predispose to PA; antithrombotic therapy may also be important.
A small set of extra-embryonic genes defines a new landmark for bovine embryo staging
Authors: Degrelle Séverine A , Lê Cao Kim-Anh , Heyman Yvan , Everts Robin E , Campion Evelyne , Richard Christophe , Ducroix-Crépy Céline , Tian X Cindy , Lewin Harris A , Renard Jean-Paul , Robert-Granié Christèle , Hue Isabelle
Published: October 2010

Axis specification in mouse is determined by a sequence of reciprocal interactions between embryonic and extra-embryonic tissues so that a few extra-embryonic genes appear as ‘patterning’ the embryo. Considering these interactions as essential, but lacking in most mammals the genetically driven approaches used in mouse and the corresponding patterning mutants, we examined whether a molecular signature originating from extra-embryonic tissues could relate to the developmental stage of the embryo proper and predict it. To this end, we have profiled bovine extra-embryonic tissues at peri-implantation stages, when gastrulation and early neurulation occur, and analysed the subsequent expression profiles through the use of predictive methods as previously reported for tumour classification. A set of six genes (CALM1,CPA3,CITED1,DLD,HNRNPDL, andTGFB3), half of which had not been previously associated with any extra-embryonic feature, appeared significantly discriminative and mainly dependent on embryonic tissues for its faithful expression. The predictive value of this set of genes for gastrulation and early neurulation stages, as assessed on naive samples, was remarkably high (93%).In silicoconnected to the bovine orthologues of the mouse patterning genes, this gene set is proposed as a new trait for embryo staging. As such, this will allow saving the bovine embryo proper for molecular or cellular studies. To us, it offers as well new perspectives for developmental phenotyping and modelling of embryonic/extra-embryonic co-differentiation.
Work and Family Stress is Associated with Menstrual Disorders but not with Fibrocystic Changes: Cross‐sectional Findings in Chinese Working Women
Authors: Zhou Mei , Wege Natalia , Gu Huakang , Shang Li , Li Jian , Siegrist Johannes
Published: October 2010

Work and Family Stress is Associated with Menstrual Disorders but not with Fibrocystic Changes: Cross‐sectional Findings in Chinese Working Women: Mei Zhou, et al. School of Public Health, Kunming Medical University, China

Objectives

To explore the separate and combined effects of work and family stress on menstrual disorders and fibrocystic changes in Chinese working women.

Methods

Data were obtained from a cross‐sectional study of 1,642 female railway workers. The Effort‐Reward Imbalance Questionnaire and Family Stress Scale were used to measure work stress and family stress, respectively; the menstrual and breast conditions were evaluated by gynecologic interview and a medical examination. Multivariate log‐binomial regression was performed to analyze the associations.

Results

Menstrual disorders were found in 59.3% of female workers, and 54.8% had fibrocystic changes. The risk of menstrual disorders was significantly elevated with respect to work and family stress. The highest risk was found in the group with combined exposure to both work and family stress (RR with 95% CI 1.33 (1.18–1.49)). No significant association between stress and fibrocystic changes was observed.

Conclusions

Menstrual disorders were associated with stress from work and family life, but not fibrocystic changes, in working women. Tailored intervention measures reducing the burden of stressful psychosocial work and family environment are needed to improve women's reproductive well‐being.
Workplace Bullying could Play Important Roles in the Relationships between Job Strain and Symptoms of Depression and Sleep Disturbance
Authors: Takaki Jiro , Taniguchi Toshiyo , Fukuoka Etsuko , Fujii Yasuhito , Tsutsumi Akizumi , Nakajima Kazuo , Hirokawa Kumi
Published: October 2010

Workplace Bullying could Play Important Roles in the Relationships between Job Strain and Symptoms of Depression and Sleep Disturbance: Jiro Takaki, et al. Department of Public Health, Okayama University Graduate School of Medicine, Dentistry and Pharmaceutical Sciences

Objective

The purpose of this study was to assess whether workplace bullying mediates between job strain, evaluated by the job demand–control model, and symptoms of depression and sleep disturbance.

Methods

The subjects in this cross‐sectional study were recruited from all the workers (N=2,634) at 50 organizations in Japan. Due to missing data, the numbers of subjects included in the analyses varied from 1,646 to 2,062 (response rates varied from 62.5% to 78.2%). Job strain and workplace social support, workplace bullying, depression, and sleep disturbance were assessed using the Japanese versions of the Job Content Questionnaire, the Negative Acts Questionnaire, the Center for Epidemiologic Studies Depression Scale, and the Pittsburgh Sleep Quality Index, respectively. Mediation analysis followed the approach outlined by Baron and Kenny. We quantitatively estimated the mediation effects and tested their significance after adjustment for various combinations of demographic variables and workplace social support.

Results

Total effects of job strain index on depression or sleep disturbance were all positive and significant (p<0.05) in both genders. Mediation effects of workplace bullying were also all positive and significant (p<0.05) in both genders. Even after adjustment for workplace social support, the mediation effects were decreased, especially in women, but remained significant (p<0.05).

Conclusions

Workplace bullying seems to play important roles in the relationships of job strain with depression or sleep disturbance in both genders.
Briefing: New regulations will require chemical emissions testing
Authors: Davies G.
Published: October 2010

European regulatory requirements relating to construction products and the indoor environment are currently undergoing major review. When the legislation is finalised it is expected that manufacturers will need to implement chemical emission testing, both in-house and by an accredited third-party laboratory, for a wide range of construction materials, decorative products and furnishings as part of the CE conformance marking process. This article explores the regulatory background and how these changes will affect manufacturers.
Curing time and behaviour of high-performance concrete
Authors: Poursaee A. , Hansson C. M.
Published: October 2010

Because of its susceptibility to self-desiccation, high-performence concrete requires additional curing: generally a 7-day wet curing period is specified which is not an easy task to perform, especially in the field. The purpose of this study was to determine whether the 7 days' wet curing required by the Ministry of Transportation of Ontario for all high-performance concrete structures is necessary to ensure optimum durability. Ordinary Portland cement concrete and two high-performance concretes (one with slag and one with fly ash) were tested. The concrete specimens were cast in a heated enclosure and covered with wet burlap and plastic. They were demoulded after 24 h. Thereafter, one-third of the specimens were wet cured for an additional 24 h, one-third for an additional 2 days and the final third for an additional 6 days; giving total wet curing periods of 2, 3 and 7 days respectively. After 14 days, the enclosure was dismantled and the specimens were exposed to the outdoor ambient conditions and covered with de-icing salts during the winter months. None of the data obtained over the subsequent 2 years for the internal shrinkage strain, the temperature or moisture content, shows any consistent trend with curing period.
India's International Reserves: How Large and How Diversified?
Authors: Rajan Ramkishen S. , Gopalan Sasidaran
Published: October 2010

Asymmetric foreign exchange intervention by the Reserve Bank of India (RBI) has resulted in a sustained accretion of India’s foreign exchange reserves. The reserve buildup in India has certainly been impressive, rising from around US$5-6 million in 1991, to nearly US$300 billion in mid 2008. In addition to addressing the issues of reserve adequacy, this paper examines the forms the reserves have taken (asset and currency composition), and the extent to which India’s reserve holdings are diversified.

The issue of reserve adequacy was made apparent during the 1990s and early 2000 when rapid reserve depletion became a defining and determining feature of the series of currency crises that hit emerging economies. In order to assess the adequacy of India’s stock of international reserves, the paper considers a few standard measures used in literature and finds that India’s reserve stock is more than adequate, placing them in a much better position than many other emerging economies.

The paper goes on to examine the asset and currency composition of such reserves. More than 50 percent of India’s reserve holdings have been in the form of foreign currencies and deposits as cash, followed by investments in foreign securities and gold deposits, in that order, reflecting a high degree of risk aversion by the RBI in the management of the reserves.

While data on asset composition are available, the currency composition of reserves is a well-guarded secret. Hence the paper undertakes some simulation exercises to arrive at some reasonable guesstimates of such a composition. The paper also makes use of the Treasury International Capital Reporting System (TIC) data to track India’s investments in the U.S. securities, thereby assessing the weight of U.S. dollar assets in India’s reserve holdings.
Towards Realistic Governance Reform in International Financial Institutions
Authors: Helleiner Gerald K.
Published: October 2010

Decentralization to regional bodies and consolidation of short-term and developmental finance together constitute the best hope for governance reform in international financial institutions.
Education Requirements, Audit Fees, and Audit Quality
Authors: Allen Arthur , Woodland Angela
Published: October 2010

SUMMARY: We examine whether additional education requirements to enter the accounting profession lead to higher costs to clients. Using the 150-hour education requirement in the U.S. and the audit services market during the period 2000–2004 as the setting for our study, we find that corporations headquartered in states that have implemented the 150-hour requirement pay, on average, 4.8 percent more in audit fees than corporations in states that have not implemented the 150-hour requirement. Additionally, we find that audit fees increase as time passes after implementing additional education requirements. We also provide evidence that corporations headquartered in states with higher general wage levels pay higher audit fees. In supplementary analyses, we do not find an association between additional education requirements and differential quality of work product as measured by discretionary accruals.
Negative Affect: A Consequence of Multiple Accountabilities in Auditing
Authors: Bagley Penelope Lee
Published: October 2010

SUMMARY: Accounting research finds that auditors perform better when they are required to account for their actions to a superior. However, this research assumes that the auditor is accountable to one superior, when in practice auditors are accountable to multiple parties who may have multiple performance preferences. In this study, I experimentally examine whether the multiple accountabilities inherent in the audit environment cause auditors to experience negative affect and how negative affect impacts performance on both a low- and high-complexity audit task. I find that when auditors are accountable to multiple superiors they experience significantly more negative affect than when accountable to one superior. In addition, I find that increased negative affect can harm low-complexity audit task performance.
Audit Partner Evaluation of Compensating Controls: A Focus on Design Effectiveness and Extent of Auditor Testing
Authors: Gramling Audrey A. , O’Donnell Ed , Vandervelde Scott D.
Published: October 2010

SUMMARY: Prior research has shown that when auditors are aware of overall risk information from procedures performed earlier in the audit, halo effects in subsequent judgments result (e.g., O’Donnell and Schultz 2005). The purpose of this study is to examine whether such effects occur in the context of evaluating the effectiveness of a client’s internal control over financial reporting. We experimentally examine whether information about overall risks (i.e., existence of a material weakness unrelated to a compensating control being evaluated and level of overall inherent risk) influences audit partners’ judgments related to a compensating control that has been implemented within a specific client process. The judgments we examine include the (1) level of precision needed in a compensating control for it to be assessed as effectively designed, and (2) extent of evidence needed for auditor testing of the operating effectiveness of the control.

Our results are based on responses from 90 audit partners. We find that the existence of a material weakness unrelated to a compensating control being evaluated results in partners preferring a more precise compensating control and requiring more auditor testing. Further, while prior research has demonstrated that knowledge of overall inherent risk factors results in halo effects, our results indicate that this knowledge does not influence partners’ judgments about a compensating control.
Do Investors Care about Auditor Dismissals and Resignations? What Drives the Response?
Authors: Griffin Paul A. , Lont David H.
Published: October 2010

SUMMARY: This paper uses market response tests to document key factors that help explain why investors find some auditor change announcements informative and others not. We find that the key drivers of investor response relate more to economic fundamentals than to the auditor change attributes in mandated auditor change disclosures. Investors react most negatively to resignation announcements (and much less for dismissals), and this response increases for companies with prior securities litigation and higher bankruptcy risk. Once we control for these factors, mandated auditor change disclosures other than an indication of resignation, while significant, have only limited ability to explain the price drop around an auditor change announcement.
An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers
Authors: Messier William F. , Kozloski Thomas M. , Kochetova-Kozloski Natalia
Published: October 2010

SUMMARY: Engagement quality review is an integral part of the audit process. It is designed to be a quality control mechanism for assessing the quality of an audit engagement. Since the 1990s, the Securities and Exchange Commission (SEC) has increased sanctions against partners serving as engagement quality reviewers. Recently, the Public Company Accounting Oversight Board (PCAOB) issued an auditing standard on engagement quality review as required by Section 103 of the Sarbanes-Oxley Act of 2002. This practice note reports on an analysis of SEC and PCAOB enforcement actions against engagement quality reviewers (EQRs). Our results show the following: We identified 28 cases since 1993 that involve some type of sanction against an EQR. Only eight cases involved the Big 4/5 public accounting firms. All of the 28 cases involved sanctions due to violations of GAAS and 75 percent contained GAAP violations. Twenty-three cases identified GAAS violations related to a lack of due professional care. Further analysis of those cases showed that the EQR demonstrated a lack of professional skepticism in 22 cases, over-relied on management representations in 20 cases, and ignored materiality concerns in five cases. About half of the 28 cases resulted in the EQR being denied the privilege of practicing before the SEC or PCAOB for three or more years. Our findings provide important implications for practitioners and regulators, and areas for future research for those interested in engagement quality review.
How Do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?
Authors: Agoglia Christopher P. , Brazel Joseph F. , Hatfield Richard C. , Jackson Scott B.
Published: October 2010

SUMMARY: The proliferation of electronic workpapers at audit firms allows audit managers and partners the choice of interacting electronically with their audit teams, as opposed to communicating with them in person. Prior research indicates that in-person discussion during review positively impacts audit effectiveness, while electronic review may improve audit efficiency. Thus, the choice of review format can be viewed as both a crucial and controllable audit input that can affect audit quality and, in turn, the reliability of financial statements. Still, little is known about how this decision is made. We conduct a survey and an experiment to extend the audit literature by examining reviewers’ choice of review format and by considering factors that influence this important choice. Survey evidence suggests that reviewers perceive in-person interaction during review as more effective and electronic interaction as more convenient. Given these findings, we conduct an experiment that explores whether misstatement risk and workload pressure influence the choice of review method. We find that these factors interact to affect reviewer behavior. Specifically, workload pressure can increase the likelihood of electronic review, but only when misstatement risk is low. When risk is high, reviewers choose to employ in-person reviews regardless of workload pressures. These findings are particularly relevant in light of changes in the regulatory environment that both emphasize the auditor’s role in detecting fraud/errors and exacerbate traditional workload pressures during busy times of the year. Our results suggest that reviewers cope with these conflicting pressures by choosing alternative review formats.
Market Reaction to Auditor Switching from Big 4 to Third-Tier Small Accounting Firms
Authors: Chang Hsihui , Cheng C. S. Agnes , Reichelt Kenneth J.
Published: October 2010

SUMMARY: After the demise of Arthur Andersen, the public accounting industry has witnessed a significant migration of public clients to second-tier (Grant Thornton and BDO Seidman) and smaller third-tier accounting firms. While prior literature documents that smaller auditors are perceived by the stock market as an inferior substitute for a Big 4 auditor, this perception appears to have changed in recent years. In this paper, we analyze market responses to auditor switching from Big 4 to smaller accounting firms during 2002 to 2006. We break our sample period into two separate periods (Periods 1 and 2) based on when regulatory changes occurred. These changes included Sarbanes-Oxley (SOX) 404 implementation, Public Company Accounting Oversight Board (PCAOB) inspections, and a tightened Form 8-K filing deadline. We find a relatively more positive stock market reaction to clients switching from a Big 4 to a smaller third-tier auditor in Period 2. This relatively more positive reaction in Period 2 reflects companies seeking better services rather than a lower audit fee, when an audit quality drop is less likely. Overall, our results suggest that companies and investors have become more receptive to smaller accounting firms.
Determination of galacturonic acid content in pectin from fruit juices by liquid chromatographydiode array detection-electrospray ionization tandem mass spectrometry
Authors: Moreira Manuela , Guido Luís , Cruz José , Barros Aquiles
Published: October 2010

A reversed-phase high-performance liquid chromatographic (HPLC) method is applied for the determination of galacturonic acid (GA) of pectins in different commercial fruit juices. The separation was carried out on a C18 column using precolumn derivatization with p-aminobenzoic acid (p-ABA) and UV detection at 304 nm. The identification of GA was confirmed by high-performance liquid chromatography/electrospray ionization tandem mass spectrometry (HPLC-ESI-MS/MS) in positive ion mode. The concentration of GA in the samples analyzed ranged from 12.9 ± 0.5 to 49.4 ± 0.5 mgGA L−1. Amongst the samples analyzed, mango juice was found to be richest in GA content, and therefore a good source of pectins. Detection and quantification limits of the described methodology were 1.2 and 3.9 mg L−1, respectively. Quantitative GA recoveries in the beverages had a range between 90 and 98%. The results showed that the HPLC method proposed was precise and suitable for the identification and quantification of GA in commercial fruit juices.
Preparation and characterization of activated carbon from Amygdalus Scoparia shell by chemical activation and its application for removal of lead from aqueous solutions
Authors: Mohammadi Sayed , Karimi Mohammad , Afzali Daryoush , Mansouri Fatemeh
Published: October 2010

Two series of activated carbon have been prepared by chemical activation of Amygdalus Scoparia shell with phosphoric acid or zinc chloride for the removal of Pb(II) ions from aqueous solutions. Several methods were employed to characterize the active carbon produced. The surface area was calculated using the standard Brunauer-Emmet-Teller method. The microstructures of the resultant activated carbon were observed by scanning electron microscopy. The chemical composition of the surface resultant activated carbon was determined by Fourier transform infrared spectroscopy. In the batch tests, the effect of pH, initial concentration, and contact time on the adsorption were studied. The data were fitted with Langmuir and Freundlich equations to describe the equilibrium isotherms. The maximum adsorption capacity of Pb(II) on the resultant activated carbon was 36.63 mg g−1 with H3PO4 and 28.74 mg g−1 with ZnCl2. To regenerate the spent adsorbents, desorption experiments were performed using 0.25 mol L−1 HCl. Here we propose that the activated carbon produced from Amygdalus Scoparia shell is an alternative low-cost adsorbent for Pb(II) adsorption.
Synthesis and characterization of a new hybrid TiO2/SiO2 filler for lithium conducting gel electrolytes
Authors: Walkowiak Mariusz , Osińska Monika , Jesionowski Teofil , Siwińska-Stefańska Katarzyna
Published: October 2010

This paper describes the synthesis and properties of a new type of ceramic fillers for composite polymer gel electrolytes. Hybrid TiO2-SiO2 ceramic powders have been obtained by co-precipitation from titanium(IV) sulfate solution using sodium silicate as the precipitating agent. The resulting submicron-size powders have been applied as fillers for composite polymer gel electrolytes for Li-ion batteries based on poly(vinylidene fluoride-co-hexafluoropropylene) (PVdF/HFP) copolymeric membranes. The powders, dry membranes and gel electrolytes have been examined structurally and electrochemically, showing favorable properties in terms of electrolyte uptake and electrochemical characteristics in Li-ion cells.
On algebras of multidimensional probabilities
Authors: Dorfer G. , Dorninger D. , Länger H.
Published: October 2010

The probability p(s) of the occurrence of an event pertaining to a physical system which is observed in different states s determines a function p from the set S of states of the system to [0, 1]. The function p is called a multidimensional probability or numerical event. Sets of numerical events which are structured either by partially ordering the functions p and considering orthocomplementation or by introducing operations + and · in order to generalize the notion of Boolean rings representing classical event fields are studied with the goal to relate the algebraic operations + and · to the sum and product of real functions and thus to distinguish between classical and quantum mechanical behaviour of the physical system. Necessary and sufficient conditions for this are derived, as well for the case that the functions p can assume any value between 0 and 1 as for the special cases that the values of p are restricted to two or three different outcomes.
Isometries and direct product decompositions of GMV-algebras
Authors: Jakubík Ján
Published: October 2010

We apply the concept of generalized MV-algebra (GMV-algebra, for short) in the sense defined and studied by Galatos and Tsinakis. We introduce the notion of isometry of a GMV-algebra; we investigate the relations between isometries and direct product decompositions of GMV-algebras. Using these relations we show that if a GMV-algebra M has a greatest element, then each isometry of M is idempotent.
Intervals of effect algebras and pseudo-effect algebras
Authors: Chajda Ivan , Kühr Jan
Published: October 2010

It is shown that an arbitrary interval of a pseudo-effect algebra is a pseudo-effect algebra and some results concerning Riesz decomposition properties, compatibilities and states are proved.
Views and Reviews
Authors: Stephenson Jenn
Published: October 2010

Introduction to Views and Reviews, by Jenn Stephenson

Ecopus Tyrannus, by Jennifer Wise

NiX: An Apocalyptic Fairytale for Adults, by Jo Ledingham

From the International Space Station to Your Desktop: Performance in Orbit, by Susan Bennett

Not Your Typical Prairie Carnival: Disputing Claybank Brick Plant National Historic Site, by Eric Moschopedis

Maeterlinck—Meyerhold—Maxwell: the Hundred-Year Evolution of a “Cold Minting of Words&rdquo, by Sam Stedman

Voyages: Revisiting Quebec's Delegation to Avignon, by Virginia Preston