bluuebunny/crossref_metadata_2025 huggingface dataset:
Somatotropic gene response to recombinant growth hormone treatment in buffalo leucocytes
Authors: Castigliego Lorenzo , Li Xiao-Ning , Armani Andrea , Razzano Maria , Mazzi Marco , Rosati Remo , Gianfaldoni Daniela , Guidi Alessandra
Published: November 2011

The use of recombinant bovine growth hormone (rbGH) to increase milk yield in cows is banned in some countries. In others, where it is authorised, it has triggered harsh debates on labelling of dairy products. If many studies have been performed on bovines, there is a lack of information on buffaloes, which are sometimes treated with rbGH and re­present an important economical resource for dairy products in some countries. Analytical methods with legal value for surveillance of rbGH treatments do not yet exist. Research on gene expression biomarkers is one of the most promising approaches to this purpose. For this reason, we treated five buffaloes for 10 weeks with a sustained-release formulation of rbGH and analysed the response of 20 somatotropic axis genes in leucocytes by real-time polymerase chain reaction. Overall changes in gene expression levels were of low magnitude and sometimes affected by the ‘time’ factor. Only theIGFBP-1gene showed a significant under-expression (about two-fold;p<0.001) in treated animals. Taken together, these results give evidence that expression analysis of the somatotropic axis genes in leuco­cytes is little helpful for discrimination of rbGH-treated buffaloes, but do not exclude that another array of genes could provide useful patterns of variation.
Expression pattern of cathepsin W isoforms in peripheral blood and gastroesophageal mucosa of patients with gastroesophageal reflux disease
Authors: Raab Anne-Kathrin , Mönkemüller Klaus , Kandulski Arne , Weber Ekkehard , Malfertheiner Peter , Wex Thomas
Published: November 2011

Cathepsin W is exclusively expressed in immune cells, and a novel isoform was identified previously. To characterize the expression pattern of the wildtype and isoform Ins10, specific polymerase chain reaction assays were generated and used to study respective transcript levels in peripheral blood cells and gastric biopsies in healthy subjects. The wildtype-encoding transcript levels were 3- and 9-fold higher in mucosal samples and peripheral immune cells, respectively (p<0.05). The predominant expression of wildtype form by infiltrating immune cells was confirmed in 116 patients with gastroesophageal reflux disease and 27 reflux-negative individuals demonstrating that cathepsin W expression is not altered in this disease.
Cloning, expression, characterization and inhibition studies on trypanothione synthetase, a drug target enzyme, from Leishmania donovani
Authors: Saudagar Prakash , Dubey Vikash Kumar
Published: November 2011

Trypanothione synthetase, a validated drug target, synthesizes trypanothione from glutathione and spermidine. Here we report the gene cloning, expression, characterization and inhibition studies of trypanothione synthetase from Leishmania donovani (LdTryS). The purified recombinant LdTryS enzyme obeyed Michaelis-Menten kinetics. High substrate inhibition was observed with glutathione (Km=33.24 μm, kcat=1.3 s-1, Ki=866 μm). The enzyme shows simple hyperbolic kinetics with fixed glutathione concentration and with other substrates limiting Km values for Mg. ATP and spermidine of 14.2 μm and 139.6 μm, respectively. LdTryS was also screened for inhibitors. Tomatine, conessine, uvaol and betulin were identified as inhibitors of the enzyme and were tested for leishmanicidal activity. Finally, the effect of LdTryS inhibitors on redox homeostasis of the parasite gives a broader picture of their action against leishmaniasis.
Understanding bullying among younger prisoners: recent research and introducing the Multifactor Model of Bullying in Secure Settings
Authors: Ireland Jane L.
Published: November 2011

The current paper explores bullying among prisoners, with a focus on younger samples. It notes some key findings from the recent literature and how this can be applied to understand intra-group aggression. The paper will focus on what are felt to be key recent developments, highlighting how models of aggression can apply to prisoner samples; how juveniles are less likely to appear in victim groups than older adolescents and adults; the role played by the emotion of fear; and an increased role for attitudes. The paper will then present a revised version of a model used to explain the bullying that occurs in secure settings, one which emphasises in more detail a role for emotion and attitudes. The paper will introduce this revised model for the first time and conclude by noting the importance of developing such models to aid our understanding of prison bullying.
New criteria for equivalence of locally compact abelian groups
Authors: Hatori Osamu
Published: November 2011

Suppose that there exists a surjective isometry between
open subgroups of the groups of invertible elements in the measure algebras on LCA groups. We show that the LCA groups are topologically isomorphic to each other.
Finite -groups all of whose proper subgroups have cyclic Frattini
subgroups
Authors: Zhang Junqiang , Li Xianhua
Published: November 2011

In this paper, we classify the -groups all of whose proper
subgroups have cyclic Frattini subgroups, for an odd prime .
Effect of single post-ovulatory administration of levonorgestrel on gene expression profile during the receptive period of the human endometrium
Authors: Vargas M F , Tapia–Pizarro A A , Henríquez S P , Quezada M , Salvatierra A M , Noe G , Munroe D J , Velasquez L A , Croxatto H B
Published: November 2011

The hypothesis that levonorgestrel (LNG) used as an emergency contraceptive interferes with endometrial receptivity remains unproven. We compared the endometrial gene expression profile during the receptive period after administering a single dose of LNG 1.5 mg or placebo on day 1 of the luteal phase. An endometrial biopsy was done on day LH+7 or LH+8 and samples were taken from seven volunteers, each one contributing with one cycle treated with placebo and another with LNG. The expression of 20 383 genes was determined using cDNA microarrays. Real-time RT-PCR was used 1) to confirm the differences found in DNA microarray analysis and 2) to determine the effect of LNG on transcript levels ofC3,C4BPα,COX2,MAOA,S100A4, andSERPINB9, known to be upregulated during receptivity, and on cPLA2α,JAK1,JNK1,CTSL1, andGSTP1, known to respond to mifepristone. Additional endometrial biopsies were done during the pre-receptive (LH+3) and receptive (LH+7) period and samples were taken from eight untreated volunteers in order to determine the changes associated with acquisition of receptivity of 14 genes. Mean levels ofPAEP,TGM2,CLU,IGF2, andIL6STmRNAs increased after administering LNG while those ofHGD,SAT1,EVA1,LOC90133,ANXA1,SLC25A29,CYB5A,CRIP1, andSLC39A14decreased. Except for the level ofANXA1transcript, all changes remained within the range observed in untreated controls, and none of the transcripts responding to mifepristone changed in response to LNG. Post-ovulatory administration of LNG caused minimal changes in gene expression profiling during the receptive period. Neither the magnitude nor the nature or direction of the changes endorses the hypothesis that LNG interferes with endometrial receptivity.
Demography and health of the Xavante Indians of Central Brazil
Authors: Souza Luciene Guimarães de , Santos Ricardo Ventura , Pagliaro Heloisa , Carvalho Marilia Sá , Flowers Nancy May , Coimbra Jr. Carlos E. A.
Published: November 2011

This study investigates the demographic and health behavior of the Xavante Indians of Mato Grosso State, Central Brazil. Data covering the period 1999 to 2004 was collected using information from household censuses and vital statistics. In addition to standard demographic analyses, survival analysis was carried out. Results show a young age structure, derived from a combination of high fertility rates (7.7 live births per woman) and declining mortality. Mortality rates, especially infant mortality (97 per thousand), remain very high, surpassing regional and national rates. Natural increase is the main contributing factor to population growth. The annual population growth rate is 4.4%. Results suggest that recent declines in mortality and fertility may be related to transformations in the implementation of basic health care services and internal diversity, the latter of which seems to be associated with local history and sociocultural determinants.
Seroprevalencia de la infección por Trypanosoma cruzi y factores asociados en un área endémica de Venezuela
Authors: Bonfante-Cabarcas Rafael , Rodríguez-Bonfante Claudina , Vielma Belkys Oviol , García Douglas , Saldivia Alexander Mogollón , Aldana Elis , Curvelo Juan Luis Concepción
Published: November 2011

Determinamos factores de riesgo asociados a la seropositividad para anticuerpos anti-Trypanosoma cruzi en 26 poblaciones rurales, 905 viviendas, 2.156 individuos y 333 caninos en el Estado Lara, Venezuela. La seropositividad fue determinada mediante ELISA y MABA. Los datos fueron obtenidos mediante encuestas entomológicas, demográficas y médicas. Los factores de riesgo fueron establecidos mediante regresión logística binaria. La seroprevalencia humana fue de 7,24% y la canina 6,9%. La seropositividad estuvo asociada positivamente al Rhodnius prolixus, la edad, madre con antecedentes de Chagas, consumo de chimó, presencia de mamíferos y aves en la vivienda, desorden en el domicilio, y anexos de bajareque, nidos y cuevas en el peridomicilio. Negativamente con hábitos de consumo de tabaco y alcohol, antecedentes de cáncer y a depósitos en el peridomicilio. En conclusión, la enfermedad de Chagas en el área rural estudiada es un fenómeno remoto transmitida por R. prolixus y vía transplacentaria, asociada a hábitos socioculturales relacionados con la pobreza, a entornos selváticos y antecedentes médicos del huésped.
Os limites e possibilidades do Sistema de Informação da Esquistossomose (SISPCE) para a vigilância e ações de controle
Authors: Farias Leila Maria Mattos de , Resendes Ana Paula da Costa , Magalhães Rosely de Oliveira , Souza-Santos Reinaldo , Sabroza Paulo Chagastelles
Published: November 2011

O objetivo deste estudo foi analisar os limites e possibilidades do uso do Sistema de Informação do Programa de Controle da Esquistossomose (SISPCE) para a caracterização e vigilância da doença em nível municipal. Os dados foram agregados para o cálculo de indicadores epidemiológicos de cobertura do programa e de intensidade de infecção para os municípios endêmicos da Bahia, Brasil, entre 1999 e 2005. Os resultados apontam para um baixo número de municípios trabalhados e insuficiência de registros no sistema, não fornecendo elementos suficientes para a caracterização da endemia e retorno ideal de informações para a própria vigilância e controle. Contudo, pode-se considerar que o SISPCE é um avanço no monitoramento e vigilância da esquistossomose, necessitando de ações sistemáticas pelos municípios, mantendo fluxo contínuo de dados capaz de orientar os gestores. É preciso ainda que incorpore a localidade como uma das unidades de análise, tendo em vista os seus aspectos singulares para produção e reprodução da esquistossomose.
Tendências das desigualdades sociais e demográficas na prevalência de doenças crônicas no Brasil, PNAD: 2003- 2008
Authors: Barros Marilisa Berti de Azevedo , Francisco Priscila Maria Stolses Bergamo , Zanchetta Luane Margarete , César Chester Luiz Galvão
Published: November 2011

Os objetivos do estudo foram: estimar as prevalências de doenças crônicas na população brasileira em 2008, comparando-as com as de 2003; avaliar o impacto da doença crônica no uso de serviços e nas restrições das atividades; e, analisar os diferenciais nas prevalências de doenças crônicas específicas, segundo nível de escolaridade e filiação a plano privado de saúde. Os dados foram obtidos do suplemento saúde das PNAD-2008 e 2003. As análises (prevalências e razões de prevalências brutas e ajustadas) foram feitas com o aplicativo Stata 11. A prevalência de ter ao menos uma doença crônica foi mais elevada em: idosos, mulheres, cor/raça preta ou indígena, menor escolaridade, migrantes, moradores em áreas urbanas e na região Sul do país. As condições crônicas mais prevalentes foram: hipertensão, doença de coluna, artrite e depressão. Houve, entre 2003 e 2008, aumento da prevalência de diabetes, hipertensão, câncer e cirrose, e redução de insuficiência renal crônica e tuberculose. A maioria das doenças estudadas foram mais prevalentes nos segmentos de menor escolaridade e sem plano de saúde. As maiores diferenças entre os segmentos sociais foram observadas nas prevalências de cirrose, insuficiência renal crônica, tuberculose e artrite/reumatismo.
Formaldehyde exposure and asthma in children: a systematic review
Authors: McGwin Jr. Gerald , Lienert Jeffrey , Kennedy Jr. John I.
Published: November 2011

Despite multiple published studies regarding the association between formaldehyde exposure and childhood asthma, a consistent association has not been identified. Here we report the results of a systematic review of published literature in order to provide a more comprehensive picture of this relationship. After a literature search, we identified seven studies providing quantitative results regarding the association between formaldehyde exposure and asthma in children. Studies were heterogeneous with respect to the definition of asthma. For each study, an odds ratio (OR) and 95% confidence interval (CI) for asthma were abstracted from published results or calculated based on the data provided. We used fixed- and random-effects models to calculate pooled ORs and 95% CIs; measures of heterogeneity were also calculated. A fixed-effects model produced an OR of 1.03 (95% CI, 1.021.04), and random effects model produced an OR of 1.17 (95% CI, 1.011.36), both reflecting an increase of 10 mg/m3 of formaldehyde. Both the Q and I2 statistics indicated a moderate amount of heterogeneity. Results indicate a positive association between formaldehyde exposure and childhood asthma. Given the largely cross-sectional nature of the studies underlying this meta-analysis, further well-designed prospective epidemiologic studies are needed.
Las fuerzas sociales y el escenario comunicativo en la educación para la salud: el caso del programa de crecimiento y desarrollo
Authors: Peñaranda-Correa Fernando
Published: November 2011

Objetivos: comprender la construcción de los significados sobre crianza en el Programa de Monitoreo del Crecimiento y Desarrollo como medio para investigar la educación para la salud y avanzar en su fundamentación teórica y pedagógica. Método: etnografía en cuatro instituciones de salud de la ciudad de Medellín basada en observación de las sesiones y entrevistas con los actores: adultos significativos y miembros de los equipos de salud. Resultados: se instaura un proceso comunicativo basado en un modelo educativo transmisionista y conductista dirigido a inculcar el cambio en los comportamientos. Discusión: el escenario pedagógico o microcontexto se encuentra influenciado por fuerzas del macrocontexto que ejercen poder sobre este, las cuales se configuran como producto de la desigual distribución de los capitales sociales, culturales y económicos. Como consecuencia, el adulto significativo y el miembro del equipo de salud se sitúan en dos planos diferentes para la construcción de significados, lo que afecta seriamente la comunicación entre ellos. La comprensión de dicho proceso social desde una perspectiva teórica más amplia permite el fortalecimiento de una posición crítica, fundamental para lograr una educación para la salud más pertinente desde su dimensión sociocultural.
Colaboração e participação de crianças no atendimento fonoaudiológico
Authors: Nascimento Camila Lima , Batista Cecília Guarnieri , Rolim Gustavo Sátollo , Moraes Antônio Bento Alves de
Published: November 2011

Nos atendimentos em saúde, observam-se situações de não colaboração/participação do paciente. Em muitos casos, não se consegue completar procedimentos de avaliação, e os procedimentos de intervenção podem ser prejudicados. Esse problema tem sido pesquisado por algumas áreas da saúde, sendo escassos os trabalhos envolvendo a atuação em Fonoaudiologia. O objetivo do presente estudo foi realizar um levantamento sobre conhecimentos e estratégias dos fonoaudiólogos diante de situações consideradas difíceis na prática clínica com crianças. Foram realizadas entrevistas semiestruturadas com estudantes e docentes de um curso de graduação em Fonoaudiologia de uma universidade pública brasileira, abordando problemas encontrados no atendimento de crianças de 4 a 12 anos, bem como as soluções propostas. A análise de conteúdo dos dados envolveu a construção de um sistema de categorias relativo às estratégias relatadas e propostas. As categorias foram comparadas com as obtidas em estudo análogo (atendimento em Odontopediatria), e a análise apontou para especificidades do atendimento em cada uma das profissões. Os resultados contribuíram para a sistematização do conhecimento relacionado à colaboração/participação, e evidenciaram a preocupação dos participantes com a humanização do atendimento.
Bacteria in sediments: pore size effects
Authors: Phadnis H. S. , Santamarina J. C.
Published: November 2011

Field data show that cell counts decrease with sediment depth. Suggested limiting factors include age, high temperature, low porosity and a lack of water, nutrients or energy. This letter shows that pore size distribution, rather than porosity, can properly account for the reduction in population with depth. Clay mineralogy controls the constitutive parameters that define pore size; therefore, the sediment mineralogy must be properly considered in the analysis of bioactivity in sediments.
Hydrodynamic Characteristics of a Novel Circulating Fluidized Bed Steam Reformer Operating in the Fast Fluidization Regime
Authors: Mousa Moataz Bellah M. , Fateen Seif-Eddeen K. , Ibrahim Essam A.
Published: November 2011

Circulating Fluidized Bed Steam Reformers (CFBSRs) represent an important alternative for the production of syngas for the Fisher-Tropsch (FT) process and for hydrogen production. Most research regarding this novel CFBSRs did not consider its hydrodynamic characteristics. In this work, the riser Computational Fluid Dynamics (CFD) simulations were investigated using two phase Eulerian-Eulerian approach coupled with kinetic theory of granular flow with k-epsilon model to describe the turbulence of each phase. The model equations were solved via the commercial CFD package FLUENT, which uses the finite volume numerical approach. Cold flow simulations were carried out under the fast fluidization regime and results were validated qualitatively against available experimental data. The radial segregation of the catalyst, the velocity distribution of both phases and other characteristics of the flow were captured by the simulation. This work showed that for operation under high density and high flux conditions, solids flux should be higher than 300 kg/m2s and inlet void fraction lower than 85%.
Look Out below (and Above)! Challenging Adult Understandings of Displaying Young Children's Artwork
Authors: Twigg Danielle
Published: November 2011

Children's artwork displays are a distinct and key feature of early childhood classrooms. The artwork produced by young children in the classroom is often linked to the educational program. After the completion of the art projects, early childhood educators face the challenge of displaying the children's artwork. With minimal research available on the ‘how to’ aspects of displaying children's art, educators rely on traditional methods of display, such as fair and equitable representation. Based on a selection of findings from a doctoral research conducted with children between the ages of four and six, this article offers early childhood educators (and adults, generally) insight into young children's lived experiences of the display of their own visual artwork. Discussed in this article are three key themes that were identified in the doctoral study that offer guidance towards a new method for displaying children's artwork. These include: (1) the practices of making and displaying art cannot be separated; (2) decisions about the display of children's visual artwork are made by adults; and (3) art experiences directly impact the lives of young children. This article asserts that adult sensitivity and acknowledgement of children's rights are essential aspects of the decision-making process associated with displaying children's artwork.
A Question of Gender-Sensitive Pedagogy: Discourses in Pedagogical Guidelines
Authors: Karlson Ingrid , Simonsson Maria
Published: November 2011

In this article, some of the discourses concerning ‘gender-sensitive pedagogy’ that circulate in Swedish preschools are discussed. Two guideline documents that circulate in gender- and equity-sensitive projects in preschool are investigated, and the question is asked: What gender-related messages can possibly reach preschools from the guidelines? The method is discourse analysis inspired by Michel Foucault. Three different discourses were found: the discourse of the preschool institution; the discourse of gender and/or equity; and the gender-pedagogical discourse.
Banished from the Classroom: An Over-Educated Educator?
Authors: Bentley Dana Frantz
Published: November 2011

The identity of the teacher-researcher in an early childhood classroom is complex, weighed down with social and cultural perceptions regarding academic research and the education of young children. Certain levels of education, such as a bachelor's or master's degree, are considered ‘appropriate’ and are valued in early childhood educators. However, the degree of doctorate is not considered ‘appropriate’ for a teacher of early childhood, and the desire to remain in the classroom while holding this degree is often met with surprise and disapproval. What does this mean in terms of our attitudes toward early education? Do some students warrant a teacher with a doctorate while others do not? This narrative inquiry examines one ‘over-educated’ teacher's experience of situating herself within the preschool classroom as both teacher and researcher, both insider and outsider.
The Federal Tax Consequences of Surrogacy
Authors: Pippin Sonja , Mason Richard , Pack-Baleme Tiffany
Published: November 2011

ABSTRACT: Over the past 20 years, assisted reproductive technology (ATR) has developed at a rapid pace, forcing courts and legal scholars to tackle increasingly complex social issues, as well as ethical dilemmas. Legal aspects of surrogacy, such as parental rights and custody matters, have been addressed in some state statutes and have been extensively discussed by attorneys, judges, and judicial scholars. Yet, it appears that the tax treatement of payments to surrogates has not been part of this discussion. This exploratory paper discusses the following aspects related to federal taxes and surrogacy: (1) potential exclusion from gross income under Section 104, Section 71(c), or Section 102; (2) taxability of “extras,” like an allowance for clothing and food, reimbursements for pregnancy-related absence from work, and fees for certain procedures such as an amniocentesis or a cesarean section; (3) type of income and the surrogate's employment status; (4) deductibility of surrogacy-related expenses for the intended parents; and (5) tax policy implications.
A Test of Deterrents to Insider Trading Using Importance Ratings
Authors: Beams Joseph D. , Belski William H. , Briggs John W.
Published: November 2011

ABSTRACT: The corporate scandals of 2002 led to criminal indictments of numerous executives and other employees. Legislators have increased the severity of penalties for white-collar crimes in an effort to deter such crimes; however, much previous academic research has suggested that increasing the severity of penalties does not deter criminal activity.

This study asks subjects to rate which factors would most affect their decision to trade or not trade based on insider information. The results indicate that severity of penalties is the most important factor that subjects consider when faced with the decision to use insider information. Subjects rated the case-specific variables of severity of penalties, likelihood of getting caught, and expected gain as significantly more important than the subject-specific variables of guilt, social stigma, cynicism, and fairness of the insider-trading laws. The differentiation between case- and subject-specific variables is used to help explain some of the varying results of past studies. Additionally, differences in attitudes pre- and post-Enron and differences between genders are also found.
Leveraging Organizational Knowledge through Electronic Knowledge Repositories in Public Accounting Firms: An Empirical Investigation
Authors: Lin Hui , Fan Weiguo
Published: November 2011

We investigate one of the most widely used knowledge management tools in public accounting firms, electronic knowledge repositories (EKRs), using a research model theoretically grounded in the expectation-confirmation theory (ECT). The research model was tested with survey data collected from 230 employees from four large public accounting firms. The results indicate that perceived usefulness and subjective norms exhibit a sustained positive influence on individuals' EKR behavioral intention, while individual satisfaction has no significant impact on EKR behavioral intention. The supplementary group analyses on firm type, individual experience level, and individual usage level reveal that individual and firm characteristics affect individual EKR usage intention. We contribute to knowledge management research by being one of the first studies to explore the use of EKRs in public accounting firms. The results offer insights on the factors that impact individuals' attitude and intention to use EKRs, and elucidate how firms can leverage EKRs to promote knowledge reuse and retention.

Data Availability: Data may be requested from Professor Lin.
Does the Arrangement of Audit Evidence According to Causal Connections Make Auditors More Susceptible to Memory Conjunction Errors?
Authors: Grossman Amanda M. , Welker Robert B.
Published: November 2011

Although prior research has shown that arranging working paper evidence according to causality can improve auditor judgment, the present study proposes that causal arrangements may elicit certain ill-effects on auditor memory and thus undermine auditor judgment. Specifically, causal arrangements of evidence may heighten auditors' vulnerability to memory conjunction errors (MCEs), wherein auditors misattribute one client's evidence to another client. In an experiment, auditors provided going concern judgments for two companies, whose evidence was causally, traditionally, or randomly arranged. Their recognition accuracy of whether previously evaluated or new (conjunction) evidence items were included in original company evidence sets provided an indication of proneness to MCEs. The results indicate that auditors are more prone to MCEs when evidence is presented in a causal as opposed to either a traditional or random arrangement.

Data Availability: Confidentiality agreements with participants, written with the assistance of the university's human subjects committee, prevent the sharing of data with others.
The Influence of Corporate Governance Ratings on Buy-Side Analysts' Earnings Forecast Certainty: Evidence from the United States and the United Kingdom (Retracted)
Authors: Asare Kwadwo N. , Abdolmohammadi Mohammad J. , Hunton James E.
Published: November 2011

The current study investigates how corporate governance ratings affect the certainty of buy-side analysts' earnings forecasts. Nineteen financial analysts from the United States (U.S.) and 17 from the United Kingdom (U.K.) participated in a 1 × 2 (corporate governance ratings: below or above industry average) within-participant experiment. We find that, on average, analysts exhibit more certainty in their range forecasts when the corporate governance rating is above average, relative to below average. We also observe a significant interaction between the corporate governance ratings and country, indicating that U.K. analysts exhibit stronger responses to a below average rating than U.S. analysts, while responses to an above average rating are not significantly different between the two countries. These results suggest a need to investigate cultural or other factors that can impede the seamless integration of national capital markets into a unified global financial network.

Data Availability: Available upon request.
Distributive Justice, Promotion Instrumentality, and Turnover Intentions in Public Accounting Firms
Authors: Parker Robert J. , Nouri Hossein , Hayes Andrew F.
Published: November 2011

This study investigates turnover intentions in public accounting firms using organizational justice. In the proposed theoretical model, the key construct is promotion instrumentality, the belief that the organization rewards strong employee performance with promotions. Employee perceptions of distributive justice influence promotion instrumentality, which, in turn, influences turnover intentions. Further, the relation between instrumentality and turnover is moderated by job performance. When instrumentality is low, employees with high job performance are more likely to leave the firm. To investigate the theoretical model, a survey was administered to auditors in several public accounting firms. Statistical results support the model.
Original and Revised Auditor Fee Data
Authors: Rosner Rebecca L. , Markelevich Ariel
Published: November 2011

SUMMARY: A significant number of companies report revised auditor fees (audit, nonaudit services, and total) in subsequent Securities and Exchange Commission (SEC) filings. We find that, on average, revised audit fees and total fees are significantly higher, and nonaudit services (NAS) fees are significantly lower than the originally reported fees. The occurrence of fee revisions decreases significantly after 2006 and does not appear to be concentrated in specific industries. In addition, we find that larger clients are more likely to report fee revisions, while clients of Big 4 auditors and clients that file late are less likely to report fee revisions. We also examine the magnitude of upward and downward fee revisions. The fee revisions likely result from the changes in the SEC's fee disclosure reporting requirements from 2001 to 2003, as well as ambiguity related to the new requirements. In addition, they also may stem from estimated billing by accounting firms prior to filing with the SEC, followed by more precise billing after the filing. Our objective is to alert managers and practitioners to the subtleties of the fee disclosure requirements relative to fees billed/paid, the disparity in fee reporting, and the necessity for reporting revised fees if appropriate. We advise audit committee members, analysts, researchers, and other users of audit fee data to use revised fee numbers and exercise caution when using originally reported fees, as they often are revised.
Management’s Discussion and Analysis: Implications for Audit Practice and Research
Authors: Cohen Jeffrey R. , Gaynor Lisa Milici , Holder-Webb Lori L. , Montague Norma
Published: November 2011

SUMMARY: The quality of disclosures provided in the Management’s Discussion and Analysis (MD&A) is a subject of continuing concern on the part of regulators. Furthermore, a variety of regulatory bodies have recently initiated discussion on the extent to which the auditor should be involved with MD&A disclosures. Academic research yields information about explicit and implicit information that may be useful to the auditor in boosting both the quality of disclosures and the quality of the audit. Taking advantage of this potential reciprocal interaction between disclosure quality and audit quality may forestall the need for additional regulatory action, thus conferring benefits upon both practitioners and the investing public.
U.S.-Listed Foreign Firms' Non-GAAP Financial Performance Disclosure Behavior
Authors: Epping Lori L , Wilder W. Mark
Published: November 2011

The purpose of this study is to observe the extent to which U.S.-listed foreign firms report non-GAAP financial performance measures and to compare the characteristics of these disclosures to those of U.S. firms. Using a matched-sample design, this research compares U.S.-listed foreign firm and U.S. firm non-GAAP disclosure frequency, non-GAAP disclosure adjustment characteristics, and reconciliation quality. Tests of the hypotheses indicate similar disclosure frequencies for U.S. firms and U.S.-listed foreign firms. Analyses of non-GAAP disclosure and adjustment characteristics provide evidence consistent with the interpretation that U.S. firms engage in aggressive non-GAAP reporting behaviors (reporting income-increasing adjustments and adjusting GAAP numbers with a greater magnitude and with a higher number of adjustments) equally or more so than U.S.-listed foreign firms. However, the quality of U.S. firm reconciliations to U.S. GAAP is equal to or greater than that of U.S.-listed foreign firms.
An Examination of Joint Ventures between Nonprofit Hospitals and For-Profit Businesses
Authors: Swift Kent
Published: November 2011

Nonprofit hospitals have increasingly found that it is to their advantage to enter into joint ventures with for-profit entities as a means of raising capital and/or obtaining expertise. A number of IRS letter rulings, revenue rulings, and court cases have addressed the issue of the types of joint ventures between nonprofit hospitals and for-profit entities that are within the hospital's charitable mission and those joint ventures that cross the line and would cause the hospital to lose its status as a tax-exempt entity under I.R.C. §501(c)(3). An examination of this literature suggests that nonprofit hospitals can avoid jeopardizing their charitable status when entering into joint ventures with for-profit entities by (1) requiring the joint venture operating entity to provide care to a broad segment of the community; (2) maintaining control over the joint venture, preferably by controlling a majority of the positions on the operating entity's board of directors; and (3) crafting joint venture agreements such that they place primary importance on the venture's charitable mission.
Graphic Design: Is It Just Another Advertising Expense?
Authors: Riordan Diane A. , Riordan Michael P. , Cairns Scott N.
Published: November 2011

Identifying the period when a business benefits from advertising expenditures has proven to be difficult. Because of the difficulty in allocating expenses to a particular period, tax authorities provide for the current deduction of advertising expense even though it is reasonable to expect future benefits from the activities. In 1998, citing case history, administrative pronouncements, and the definition of advertising, the Tax Court allowed the immediate deduction of the costs for the graphic design of cigarette packaging incurred by R. J. Reynolds Tobacco Co. The Internal Revenue Service did not acquiesce to the Tax Court's decision, and we can expect the deduction of advertising expense, especially graphic design, to remain an interesting and challenging issue.
Capricious Application of the Law: IRS Disregard of Revenue Rulings
Authors: Porcano Thomas M. , Porcano Jennifer L.
Published: November 2011

The Internal Revenue Service (IRS) publishes Treasury Regulations and revenue rulings, in part, to ease compliance problems for taxpayers by providing the IRS's interpretation of (and position on) tax law. The general public should be able to rely on these pronouncements when engaging in tax-planning and/or tax-compliance activities. As such, the IRS should consistently follow them. If the IRS takes a position contrary to these pronouncements and/or disregards them in pursuing an issue, then increased confusion results. In several instances, the IRS has chosen to ignore its revenue rulings or to consider them wrong even though the rulings continue to be in full force.

This article identifies situations where the IRS has chosen to disregard its revenue rulings. The historical aspect of each situation where the IRS disregarded its revenue rulings is presented, along with the courts' responses to this action. Implications and conclusions of the IRS's actions are discussed.
The CPA-Client Privilege under I.R.C. § 7525: The Elusive Definition of “Tax Advice”
Authors: Oliva Robert R.
Published: November 2011

This paper analyzes the privilege extended by I.R.C. § 7525 to protect the confidentiality between federally authorized tax practitioners, such as CPAs, and their clients. Due to the complexity of the elements the article concentrates on the element that triggers the privilege, that is “tax advice.” Congressional intent, I.R.S. interpretations, and all the appellate opinions and the most relevant court opinions in the past 30 years are considered to provide a working definition for “tax advice.”
The Impact of Section 7491 on Requirements for Timely Filing Tax Returns
Authors: Staley A. Blair , Williamson Donald T.
Published: November 2011

Section 7502 of the Internal Revenue Code (“I.R.C.”) provides that a timely filed tax return or other document will be considered received by the Internal Revenue Service (IRS) when mailed. Courts differ on whether I.R.C. § 7502 precludes a taxpayer from presenting credible evidence other than a physical postmark to establish when and if a tax return was timely filed.

The article traces the development of the law interpreting when a tax return is considered “filed” and what evidence must be presented to prove that filing. It finds that the enactment of I.R.C. § 7491 in 1998, which shifts the burden of proof to the IRS under certain circumstances, does not resolve the issue of what evidence establishes filing. Under I.R.C. § 7491, the taxpayer must first present “credible evidence” of timely filing before the burden of proof shifts to the IRS. The issue remains unresolved whether the I.R.C. § 7502 mailbox rule is the only means for proving the timely filing of a tax return.
The Application of Sections 704(c)(1)(B) and 737 after an Assets-Over Partnership Merger: An Analysis of Revenue Ruling 2004-43
Authors: Orbach Kenneth N.
Published: November 2011

The Internal Revenue Service has held in Revenue Ruling 2004-43 as follows:

1. In an assets-over merger of partnerships both Section 704(c)(1)(B) and Section 737(b) net precontribution gain take into account newly created Section 704(c) layers for property contributed by a terminating partnership. However, the premerger Section 704(c) layers attributable to the terminating partnership do not restart their seven-year clock.

2. In an assets-over merger neither Section 704(c)(1)(B) nor Section 737(b) net precontribution gain takes into account newly created reverse Section 704(c) layers resulting from a revaluation of property in the continuing partnership.

The first holding arguably is inconsistent with the regulations, although it reflects good tax policy. The second holding, on the other hand, is consistent with the regulations but reflects questionable policy. This article analyzes the ruling and recommends changes to the regulations that would provide clear support for the ruling's first holding and overrule the second holding.
On the Progress of Option-Regulating Legislation
Authors: Park Wan-Kyu , Smith Toni
Published: November 2011

A great deal of debate currently surrounds stock-option-based compensation. Its many facets involve preferential tax treatment, the alternative minimum tax, and financial accounting procedures. The issue involves many; options affect an estimated 10 million people and 20–25 percent of all publicly held U.S. firms. Compensatory stock options were originally incorporated into the Internal Revenue Code in 1950 with the addition of Section 130A. At that time, the incentive effects of this form of compensation were deemed worthy of preferential tax status. In the 1950s, gains associated with tax-preferenced options were taxed at the lower, 25 percent, capital gains rate instead of the 91 percent applied to ordinary income. While stock option provisions have been revised and continue to be the topic of legislative discussion, they remain a part of tax law. This paper traces the legislative history of the special tax status of compensatory stock options and highlights the congressional intent and economic conditions surrounding the revisions made over the past 50 years.
Tax Planning for Professorial Sabbaticals
Authors: Hulen Myron C. , Kenny William J. , Christensen Anne L.
Published: November 2011

A sabbatical leave and visiting position at another university offers professors many professional and financial advantages. Among the financial advantages are favorable taxation of the expenses incurred and income earned at the visited university. This paper discusses the tax implications of a visiting position, including eligibility for travel deductions, rules for deducting travel and transportation expenses, implications of taking a position outside of the United States, problems caused by the Alternative Minimum Tax, and other related issues. Also covered are the recordkeeping requirements and the use of federal per diem allowances.
Can Other Religions Boldly Go Where Only Scientology Has Gone Before?: A Relatively New Church Pioneers a Tax Break for Religious Education
Authors: Royalty Kent W. , Ross Dianna
Published: November 2011

Members of the 50-year old Church of Scientology are currently enjoying a tax deduction for payments for religious training that other religions can perhaps only dream about. Scientologists are currently allowed a tax deduction for amounts spent for required religious training, whereas taxpayers of other religions have been denied attempts to deduct amounts spent on religious education. Startling to many, Scientologists were granted this deduction in a private IRS ruling, despite the Supreme Court holding that payments for Scientology auditing and training were not deductible as charitable contributions.

This article discusses:

• the conflict between the IRS and Scientology that resulted in the ability of Scientologists to deduct payments for “auditing and training” as charitable contributions,

• the frustrated attempts by members of other religions to gain comparable treatment,

• the Tax Court and the Supreme Court rulings on related issues, and

• the needed change to the relevant standard to accomplish more equitable treatment among taxpayers.
Perception of a White-Collar Crime: Tax Evasion
Authors: Burton Hughlene A. , Karlinsky Stewart S. , Blanthorne Cynthia
Published: November 2011

The current study was designed to investigate U.S. taxpayer's perception of the severity of tax evasion relative to other offenses, in general, and white-collar crimes, in particular. We compared the perception of tax evasion to 20 other offenses, including violent crimes such as rape and murder and relatively minor offenses such as jaywalking. Due to the recent focus by lawmakers and the media on white-collar scandals and the lack of comparisons in prior literature, we also included six white-collar crimes. Overall, the results indicate that tax evasion was viewed as only somewhat serious. When comparing tax evasion to other white-collar offenses, we found that tax evasion was perceived as equal in severity to minimum wage law violations and rated less serious than the other four white-collar crimes investigated. Most demographic factors (age, gender, education or income level, political affiliation, etc.) did not seem to be related to perceptions of tax evasion. However, location of taxpayers did have some effect. These findings differ from several previous studies.
Contributions of S Corporation Debased Debt to Charity: Opportunities, Problems, and Policy Questions Abound with Double Dipping
Authors: Duncan William A. , Jamison Robert W.
Published: November 2011

S corporation losses may be utilized even though they exceed the shareholder's stock basis if the shareholder has made loans directly to the corporation. The basis of debt is reduced in the same way that stock basis is reduced by the flow-through of losses. The contribution of such reduced or zero basis debt obligations to a charity will result in a charitable contribution deduction equal to the fair market value of the debt if the debt is a capital asset held for more than a year. The contribution of zero basis debt may result in the double deduction of basis; first to absorb pass through losses and secondly as a charitable contribution deduction. This strategy may prove advantageous in special circumstances but there are numerous timing and other issues that the tax advisor must recognize or risk unexpected tax consequences and professional embarrassment. Congressional intent and tax policy issues encouraging charitable contributions are examined in the context of S corporation debt.
Leveraged Leasing and Economic Substance under Proposed I.R.C. §7701(o)
Authors: Blatz Robert E.
Published: November 2011

In a “true lease,” the lessor reports rental income and deducts related business expenses. The lessee deducts his rental payments. The Commissioner, however, has on numerous occasions challenged purported lease agreements, arguing that a “sales” or “financing” transaction, rather than a “leasing” transaction, has actually occurred. When a lease is recharacterized as a sale, the lessee will be considered the owner of the leased property and, thus, lose the expense deduction for the rental payments, but have depreciation and other related expense deductions. The lessor will be treated as if he sold the leased property in a taxable transaction and recognizes gain and imputed interest income as rental payments are received. And since he is no longer the owner of the leased property, no deduction for depreciation or other related expenses will be allowed. In order for the parties to avail themselves to the implicit tax benefits of a lease, the transaction must generally meet both common law “economic substance” and “business purpose” doctrines. However, due to the lack of a uniformly accepted “bright-line” test defining these doctrines, differing rules currently exist among the federal circuits. This has led to both taxpayer uncertainty and inconsistent tax results. In 2003, Congress began an initiative to solve these problems by proposing to codify the “economic substance” and “business purpose” doctrines. Proposed I.R.C. §7701(o) statutorily defines the economic substance doctrine, to include the business purpose doctrine. It also attempts to define and quantify “profit potential.” This article examines the economics and structure of leveraged leasing, relevant common law tax rules, and the impact proposed I.R.C. §7701(o) will have on those rules, should it become law.
The Evolution of Charity Care within the Healthcare Industry
Authors: Smith Pamela C. , Crabtree Aaron D.
Published: November 2011

Tax-exempt classification of nonprofit hospitals has been increasingly subject to federal and state examination. Considering the benefits tax-exempt entities receive, it should not be surprising that these organizations face heavy regulatory scrutiny. The problem for tax-exempt hospitals is the lack of a clear and concise definition of charity care in order to maintain exempt status. State and local regulations aside, the IRS has not presented a consistent position regarding standards for nonprofit hospitals. This paper examines the evolution of hospital tax-exempt status and its relationship to charity care. Given the IRS's evolving and conflicting definitions of charity care, we can expect this issue to be debated for a long time to come.