bluuebunny/crossref_metadata_2025 huggingface dataset:
Spontaneous early exposure and marginal bone loss around conventionally and early‐placed submerged implants: a double‐blind study
Authors: Çehreli Murat Cavit , Kökat Ali Murat , Uysal Serdar , Akca Kivanc
Published: July 2010

Purpose: The aim of this retrospective study was to compare the frequency of spontaneous early exposure of cover screws and marginal bone resorption in conventionally and early‐placed submerged implants before second‐stage surgery.

Materials and methods: A total of 103 Nobel Biocare Branemark implants were conventionally (Group 1), or early‐placed (Group 2) in 46 consecutive patients following the two‐stage surgical protocol. Patients in both groups received oral hygiene training in self‐performed plaque control measures, including exposure of cover screws during healing. Spontaneous cover screw exposure (CSE) of each implant was recorded for both groups and scored from Class 0 (no perforation) to Class 4 (complete exposure). Plaque index scores were recorded and marginal bone‐level (MBL) changes were measured in radiographs before second‐stage surgery in a blind manner.

Results: MBL in Group 2 was higher than Group 1 in patients with or without interim prosthesis (P<0.05). The use of interim prosthesis did not increase MBL in Group 1, but led to higher MBL in Group 2. The percentage of non‐exposed implants in Group 1 was higher than Group 2 (P=0.007, odds ratio=7). Group 1 implants had 11.5 times greater plaque index score 0 than those in Group 2 (P=0.031, odds ratio=11.5). The differences between MBL with regard to CSE scores 0 and 1–4 was significant for both sides in Group 2 and the mesial side in Group 1 (P<0.05). The difference between MBL with regard to plaque index scores 1–3 was similar in both groups (P>0.05).

Conclusions: There is a direct relation between spontaneous early cover screw perforations with early crestal bone loss. Early‐placed implants experienced more spontaneous perforations and associated bone loss in comparison with conventionally placed submerged implants. The use of interim dentures may lead to more CSE and consequent MBL in the early‐placement protocol.

To cite this article:
 Çehreli MC, Kökat AM, Uysal S, Akca K. Spontaneous early exposure and marginal bone loss around conventionally and early‐placed submerged implants: a double‐blind study. Clin. Oral Impl. Res. 21, 2010; 1327–1333. doi: 10.1111/j.1600‐0501.2009.01952.x
Alumina‐reinforced zirconia implants: survival rate and fracture strength in a masticatory simulation trial
Authors: Kohal Ralf‐J. , Wolkewitz Martin , Mueller Constanze
Published: July 2010

Background: Alumina‐toughened zirconia (ATZ) is a possible alternative material to titanium for oral implants. No data are available on the fracture strength of ATZ oral implants.

Purpose: The purpose of this study was to examine one‐piece implants made of ATZ ceramic under artificial loading conditions and to compare the fracture strength of these implants with implants fabricated from tetragonal zirconium dioxide poylcrystal (TZP)‐A.

Materials and methods: A total of 72 implants, 48 ATZ implants (groups A and B) and 24 TZP‐A implants (group C), were investigated. A chamfer preparation at the implant heads was performed on all implants of groups B and C. Eight implants of each group underwent 1.2 or five million thermomechanical loading cycles in the chewing simulator (load value: 98 N). Further eight implants of each group were not cyclic loaded. Finally, the fracture strength of all implants was determined using a universal testing machine.

Results: No implant fractured during loading in the chewing simulator. All implants were placed in the universal testing machine to evaluate fracture strength. The mean fracture strength values±standard deviations for the implants without artificial loading were 1734±165 N (ATZ, no preparation), 1220±85 N (ATZ, with preparation), and 578±49 N (TZP‐A, with preparation); 1489±190 N (ATZ, no preparation), 1064±121 N (ATZ, with preparation), and 607±57 N (TZP‐A, with preparation) with 1.2 million loading cycles; and 1358±187 N (ATZ, no preparation), 1098±97 N (ATZ, with preparation), and 516±45 N (TZP‐A, with preparation) with five million cycles. The ATZ implants showed significantly higher mean fracture strengths compared with the TZP‐A implants. Modification of the implant head using diamond burs and increased loading time also led to a significant decrease in fracture strength.

Conclusions: The ATZ implants showed an increased mechanical stability compared with the TZP‐A. Modification of the implant head resulted in a decrease in fracture strength. However, within the limits of this in vitro investigation it can be concluded that ATZ implants will withstand functional loading over an estimated period of 20 years.

To cite this article:
 Kohal R‐J, Wolkewitz M, Mueller C. Alumina‐reinforced zirconia implants: survival rate and fracture strength in a masticatory simulation trial. Clin. Oral Impl. Res. 21, 2010; 1345–1352. doi: 10.1111/j.1600‐0501.2010.01954.x
This article has been retracted: A preliminary examination of the role of NFAT 3 in human skin, cultured keratocytes and dermal fibroblasts
Authors: Al‐Daraji Wael I.
Published: July 2010

Retraction

Retraction: The following article from Journal of Cutaneous Pathology, “A preliminary examination of the role of NFAT 3 in human skin, cultured keratocytes and dermal fibroblasts” by Wael I. Al‐Daraji, published online on 8 July, 2010 in Wiley Online Library (http://onlinelibrary.wiley.com), has been retracted by agreement between the journal Editor in Chief, Timothy McCalmont, and Blackwell Publishing Ltd. The retraction has been made as the manuscript was submitted for publication in breach of an agreement with the University of Newcastle upon Tyne due to the failure to provide appropriate acknowledgement of sources.

Background: Ciclosporin A (CsA) is widely utilized for the treatment of inflammatory skin diseases such as psoriasis.The therapeutic effects of CsA are thought to be mediated via its immunosuppressive action on infiltrating lymphocytes in skin lesions. CsA and tacrolimus block T cell activation by inhibiting the phosphatase calcineurin and preventing translocation from the cytoplasm to the nucleus of the transcription factor Nuclear Factor of Activated T cells (NFAT).

Methods: RT‐PCR and Western Analysis were used to investigate the presence of NFAT‐3 mRNA and protein in human keratocytes. Tissue culture of human keratocytes and immunostaining of cells on coverslips and confocal microscopy were used to assess the degree of nuclear localisation of NFAT‐3 in cultured cells. Keratome biopsies were taken from patients with psoriasis (lesional and non‐lesional skin) and normal skin and immunohistochemistry was used to assess the NFAT‐3 localisation in these biopsies using a well characterized anti‐NFAT‐3 antibody.

Results: The NFAT‐3 mRNA and protein expression was demonstrated using RT‐PCR and Western blotting. The expression of NFAT‐3 in human keratocytes and response to different agonists provides perhaps a unique opportunity to examine the regulation, subcellular localization and kinetics of translocation of different NFATs in primary cultured human cells. As with NFAT 1, NFAT 2 and recently NFAT 5, differentiation‐promoting agents that increase intracellular calcium concentration induced nuclear translocation of NFAT‐3 in cultured keratocytes but with different kinetics.

Conclusion: These data provide the first evidence of that NFAT‐3 is expressed in normal skin, psoriasis and that NFAT‐3 functionally active in human keratocytes and that nuclear translocation of NFAT‐3 in human skin cells has different kinetics than NFAT 1 suggesting that NFAT‐3 may play an important role in regulation of keratocytes proliferation and differentiation at a different stage. Inhibition of this pathway in human epidermal keratocytes many account, in part for the therapeutic effects of CsA and tacrolimus in skin disorders such as psoriasis.

Al‐Daraji WI. A preliminary examination of the role of NFAT 3 in human skin, cultured keratocytes and dermal fibroblasts.
Missing C‐terminal filaggrin expression, NFkappaB activation and hyperproliferation identify the dog as a putative model to study epidermal dysfunction in atopic dermatitis
Authors: Chervet Ludovic , Galichet Arnaud , McLean W. H. Irwin , Chen Huijia , Suter Maja M. , Roosje Petra J. , Müller Eliane J.
Published: July 2010

Please cite this paper as: Missing C‐terminal filaggrin expression, NFkappaB activation and hyperproliferation identify the dog as a putative model to study epidermal dysfunction in atopic dermatitis. Experimental Dermatology 2010; 19: e343–e346.

Abstract:  Filaggrin loss‐of‐function mutations resulting in C‐terminal protein truncations are strong predisposing factors in human atopic dermatitis (AD). To assess the possibility of similar truncations in canine AD, an exclusion strategy was designed on 16 control and 18 AD dogs of various breeds. Comparative immunofluorescence microscopy was performed with an antibody raised against the canine filaggrin C‐terminus and a commercial N‐terminal antibody. Concurrent with human AD‐like features such as generalized NFKB activation and hyperproliferation, four distinctive filaggrin expression patterns were indentified in non‐lesional skin. It was found that 10/18 AD dogs exhibited an identical pattern for both antibodies with comparable (category I, 3/18) or reduced (category II, 7/18) expression to that of controls. In contrast, 4/18 dogs displayed aberrant large vesicles revealed by the C‐terminal but not the N‐terminal antibody (category III), while 4/18 showed a control‐like N‐terminal expression but lacked the C‐terminal protein (category IV). The missing C‐terminal filaggrin in category IV strongly points towards loss‐of function mutations in 4/18 (22%) of all AD dogs analysed.
Distance‐responsive genes found in dancing honey bees
Authors: Sen Sarma M. , Rodriguez‐Zas S. L. , Gernat T. , Nguyen T. , Newman T. , Robinson G. E.
Published: July 2010

We report that regions of the honey bee brain involved in visual processing and learning and memory show a specific genomic response to distance information. These results were obtained with an established method that separates effects of perceived distance from effects of actual distance flown. Individuals forced to shift from a short to perceived long distance to reach a feeding site showed gene expression differences in the optic lobes and mushroom bodies relative to individuals that continued to perceive a short distance, even though they all flew the same distance. Bioinformatic analyses suggest that the genomic response to distance information involves learning and memory systems associated with well‐known signaling pathways, synaptic remodeling, transcription factors and protein metabolism. By showing distance‐sensitive brain gene expression, our findings also significantly extend the emerging paradigm of the genome as a dynamic regulator of behavior, that is particularly responsive to stimuli important in social life.
The curious case of J113924.74+164144.0: a possible new group of galaxies at z = 0.069
Authors: Roy Nirupam , Sengupta Chandreyee , Kantharia N. G.
Published: July 2010

J113924.74+164144.0 is an interesting galaxy at z = 0.0693, i.e. DL∼ 305 Mpc, with tidal-tail-like extended optical features on both sides. There are two neighbouring galaxies, a spiral galaxy J113922.85+164136.3 which has a strikingly similar ‘tidal’ morphology and a faint galaxy J113923.58+164129.9. We report H i 21-cm observations of this field to search for signatures of possible interaction. Narrow H i emission is detected from J113924.74+164144.0, but J113922.85+164136.3 shows no detectable emission. The total H i mass detected in J113924.74+164144.0 is 7.7 × 109 M⊙. The H i emission from the galaxy is found to be extended and significantly offset from the optical position of the galaxy. We interpret this as signature of possible interaction with the neighbouring spiral galaxy. There is also a possible detection of H i emission from another nearby galaxy J113952.31+164531.8 at z = 0.0680 at a projected distance of 600 kpc, and with a total H i mass of 5.3 × 109 M⊙, suggesting that all these galaxies form a loose group at z ∼ 0.069.
Protective effect of single‐dose adjuvanted pandemic influenza vaccine in children
Authors: Van Buynder P. G. , Dhaliwal J. K. , Van Buynder J. L. , Couturier C. , Minville‐LeBlanc M. , Garceau R. , Tremblay F.‐W.
Published: July 2010

Please cite this paper as: Van Buynder et al. (2010) Protective effect of single‐dose adjuvanted pandemic influenza vaccine in children. Influenza and Other Respiratory Viruses 4(4), 171–178.

Background  During the first wave of A/California/7/2009(H1N1) influenza, high rates of hospitalization in children under 5 years were seen in many countries. Subsequent policies for vaccinating children varied in both type of vaccine and number of doses. In Canada, children 36 months to <10 years received a single dose of 0·25 ml of the GSK adjuvanted vaccine (Arepanrix™) equivalent to 1·9 μg HA. Children 6 months to 35 months received two doses as did those 36–119 months with chronic medical conditions.

Method  We conducted a community‐based case–control vaccine effectiveness (VE) review of children under 10 years with influenza like illness who were tested for H1N1 infection at the central provincial laboratory. Laboratory‐confirmed influenza was the primary outcome, and vaccination status the primary exposure to assess VE after a single 0·25‐ml dose.

Results  If vaccination was designated to be effective after 14 days, no vaccinated child had laboratory‐confirmed influenza compared to 38% of controls. The VE of 100% was statistically significant for children <10 years of age and <5 years considered separately. If vaccination was considered effective after 10 days, VE dropped to 96% overall but was statistically significant and over 90% in all age subgroups, including those under 36 months.

Conclusions  A single 0·25‐ml dose of the GSK adjuvanted vaccine (Arepanrix™) protects children against laboratory‐confirmed pandemic influenza potentially avoiding any increased reactogenicity associated with second doses. Adjuvanted vaccines offer hope for improved seasonal vaccines in the future.
Telmisartan Effects on Insulin Resistance in Obese or Overweight Adults Without Diabetes or Hypertension
Authors: Hsueh Willa , Davidai Giora , Henry Robert , Mudaliar Sunder
Published: July 2010

J Clin Hypertens (Greenwich). 2010;12:746–752. ©2010 Wiley Periodicals, Inc.

Angiotensin receptor blockers (ARBs) are antihypertensive agents associated with reduced risk of new‐onset diabetes mellitus. The ARB telmisartan is a partial agonist of peroxisome proliferator–activated receptor‐gamma (PPAR‐γ). This study evaluated the effect of telmisartan on insulin resistance, a known target of PPAR‐γ agonism. Overweight/obese persons with body mass index ≥28 kg/m2, waist circumference ≥35 inches, and components of the metabolic syndrome without hypertension or diabetes who were not preselected for insulin resistance were enrolled. Patients were randomized to telmisartan or matching placebo for 16 weeks. The primary efficacy measure was changed from baseline in the insulin sensitivity index (SI), calculated from oral glucose tolerance testing. SI was also evaluated in a subset of patients using a hyperinsulinemic euglycemic clamp. Secondary end points included measures of insulin sensitivity and glucose and lipid metabolism. A total of 138 patients were randomized and received ≥1 dose of study medication; 128 completed the study. At end point, no significant difference was found between telmisartan and placebo groups regarding change from baseline in SI or in glucose area under the curve. No significant between‐group differences were found regarding glucose metabolism or lipoprotein levels. In the population with abdominal obesity and components of the metabolic syndrome, telmisartan did not increase insulin sensitivity.
Combining contemporary and ancient DNA in population genetic and phylogeographical studies
Authors: NAVASCUÉS MIGUEL , DEPAULIS FRANTZ , EMERSON BRENT C.
Published: July 2010

The analysis of ancient DNA in a population genetic or phylogeographical framework is an emerging field, as traditional analytical tools were largely developed for the purpose of analysing data sampled from a single time point. Markov chain Monte Carlo approaches have been successfully developed for the analysis of heterochronous sequence data from closed panmictic populations. However, attributing genetic differences between temporal samples to mutational events between time points requires the consideration of other factors that may also result in genetic differentiation. Geographical effects are an obvious factor for species exhibiting geographical structuring of genetic variation. The departure from a closed panmictic model require researchers to either exploit software developed for the analysis of isochronous data, take advantage of simulation approaches using algorithms developed for heterochronous data, or explore approximate Bayesian computation. Here, we review statistical approaches employed and available software for the joint analysis of ancient and modern DNA, and where appropriate we suggest how these may be further developed.
Stimulation of Reactive Oxygen Species and Collagen Synthesis by Angiotensin II in Cardiac Fibroblasts
Authors: Lijnen Paul J. , van Pelt Jos F. , Fagard Robert H.
Published: July 2010

Superoxide anion generated by NAD(P)H‐oxidase has an important role in the pathogenesis of cardiovascular diseases and scavenging superoxide anion can be considered as a reasonable therapeutic strategy. In hypertensive heart diseases there is a mutual reinforcement of reactive oxygen species (ROS) and angiotensin II (ANG II). ANG II increases the NAD(P)H‐dependent superoxide anion production and the intracellular generation of ROS in cardiac fibroblasts and apocynin, a membrane NAD(P)H oxidase inhibitor, abrogates this rise. ANG II also stimulates the collagen production, the collagen I and III content and mRNA expression in cardiac fibroblasts and apocynin abolishes this induction. In this review we demonstrate that scavenging superoxide anion by tempol or EUK‐8 or administration of PEG‐superoxide dismutase (SOD) inhibits collagen production in cardiac fibroblasts. On the contrary increasing superoxide anion formation by inhibition of SOD stimulates collagen production. A vital role of SOD and the generated ROS can be suggested in the regulation and organization of collagen in cardiac fibroblasts. Specific pharmacological intervention with SOD mimetics can probably be an alternative approach for reducing myocardial fibrosis.
REVIEW: Neurosyphilis: A Historical Perspective and Review
Authors: Ghanem Khalil G.
Published: July 2010

Treponema pallidum subspecies pallidum, the causative agent of syphilis, disseminates to the central nervous system within days after exposure. Clinical manifestations can occur during any stage of the infection, and include asymptomatic neurosyphilis, acute meningeal syphilis, meningovascular syphilis, paretic neurosyphilis, and tabetic neurosyphilis. The majority of cases are reported in HIV‐infected patients but the epidemiology of modern neurosyphilis is not well defined because of the paucity of population‐based data. Decreasing reports of late neurosyphilis have been countered with increasing reports of early neurologic involvement. This review summarizes the clinical manifestations, diagnosis, and therapy of neurosyphilis, focusing on areas of continued controversy, and highlighting several important questions that remain unanswered. Since 2000, the rates of syphilis continue to increase. Given the effectiveness of penicillin therapy, these trends suggest a failure of prevention. Regrettably, rather than become an infection of historical significance, syphilis in the era of HIV continues to challenge researchers and clinicians.
Serum levels of IL‐1β, IL‐6 and TNF‐α in rats fed with Kashin‐Beck disease‐affected diet
Authors: YAN Denglu , KANG Pengde , SHEN Bing , YANG Jing , ZHOU Zongke , DUAN Lijun , PEI Fuxing
Published: July 2010

Aim:  To investigator the serum level of interleukin (IL)‐1β, IL‐6 and tumor necrosis factor (TNF)‐α in rats which have been fed with Kashin–Beck disease (KBD) epidemic district food.

Method:  Two hundred and twenty Wistar rats were divided into five groups. Group A was fed with a normal diet as control; group B was fed with a normal diet and T‐2 toxin; group C was fed with a low‐nutrition diet and T‐2 toxin; group D was fed with a low‐nutrition diet; and group E was fed with a KBD‐affected diet. The serum bioactivity of IL‐1β, IL‐6 and TNF‐α were tested by enzyme‐linked immeunosorbent assay.

Results:  After 4 weeks, the epiphyseal plate showed more obvious necrosis of chondrocytes in groups B, C and E. Among the KBD‐affected feed, normal feed combined with T‐2 toxin and low protein combined with T‐2 toxin, KBD‐affected feed rats had the highest serum levels, and normal feed combined with T‐2 toxin group was the lowest. Although the IL‐1β, IL‐6 and TNF‐α levels were no different in the KBD‐affected feed compared to low protein combined with T‐2 toxin, there were significant differences compared to normal feed combined with the T‐2 toxin (P < 0.05).

Conclusions:  Serum levels of IL‐1β, IL‐6 and TNF‐α metabolism are altered in the KBD model rats. This effect is relatively similar to the low‐nutrition diet combined with the T‐2 toxin, which means low‐nutrition diet may be involved in the aetiology of KBD.
The Ankylosing Spondylitis Quality of Life Questionnaire: validation in a New Zealand cohort
Authors: JENKS Katherine , TREHARNE Gareth J. , GARCIA Jose , STEBBINGS Simon
Published: July 2010

Aim:  To examine the validity of the Ankylosing Spondylitis Quality of Life Questionnaire (ASQoL) in a New Zealand population with defined axial spondyloarthritis (SpA). Once validated, the ASQoL will be included as an outcome measure in a proposed multicentre New Zealand study.

Methods:  Five healthy participants were interviewed to identify any issues related to local dialect or linguistic comprehension of the questionnaire. Cognitive debriefing interviews were conducted with four participants with SpA to assess the relevance and comprehensiveness of the questionnaire. Internal consistency was established by determining the Cronbach’s alpha. Finally, convergent validity of the ASQoL was assessed by testing the correlation with the Bath Ankylosing Spondylitis Functional Index (BASFI), Bath Ankylosing Spondylitis Disease Activity Index (BASDAI) and patient global visual analogue scale (VAS) scores in a cohort of 63 SpA patients.

Results:  The language used in the ASQoL was considered clear, comprehensible and accessible to speakers of New Zealand English. The questionnaire displayed content validity for patients with SpA. The ASQoL had good internal consistency in the present sample (α = 0.854). A positive correlation was found between the ASQoL and the BASFI (rho = 0.635, P < 0.001), BASDAI (rho = 0.521, P < 0.001) and patient global assessment VAS (rho = 0.546, P < 0.001), providing evidence that the ASQoL has convergent validity among patients with SpA in New Zealand. Test–retest reliability was good over 16 weeks (rho = 0.730, P < 0.001).

Conclusions:  The ASQoL has been demonstrated in this study to be feasible, internally consistent and to have content and convergent validity in a New Zealand population of patients with axial spondyloarthritis; it is a measure of quality of life which is both easy to employ and reliable.
Therapeutic effects of astragalus polysaccharides on inflammation and synovial apoptosis in rats with adjuvant‐induced arthritis
Authors: JIANG Jun‐Bing , QIU Jian‐Dong , YANG Li‐Hua , HE Jun‐Ping , SMITH George W. , LI Hong‐Quan
Published: July 2010

Background:  Rheumatoid arthritis (RA), an autoimmune disease, is characterized by pronounced inflammation and cell accumulation within affected joints. Beneficial effects of active ingredients of the astragalus root (Radix astrogali) in treatment of immunological diseases have been previously observed, but the mechanisms are not well understood. This study aims to evaluate therapeutic effects and the mechanisms of astragalus polysaccharides (APS) on adjuvant‐induced arthritis (AA) in rats.

Methods:  Effects of treatment of AA rats with increasing doses of APS, Tripterygium glycosides (positive control) and saline (negative control) on swelling, arthritic index, synovial cell accumulation, serum concentrations of tumor necrosis factor α (TNF‐α) and interleukin‐1β (IL‐1β), synovial apoptosis and immunostaining for Bcl‐2 and Bax were determined.

Results:  APS treatment reduced cell accumulation, swelling and arthritic index of the joints and serum concentrations of TNF‐α and IL1‐β in a dose‐dependent manner in AA rats. Synovial cell apoptosis was elevated in response to APS treatment and accompanied by increased staining for pro‐apoptotic Bax protein and decreased staining for anti‐apoptotic Bcl‐2 protein.

Conclusions:  APS treatment reduced multiple indices of arthritis in rats with AA. Results support further investigation of therapeutic effects of APS in treatment of RA and other autoimmune diseases.
Chymase inhibition attenuates tetrachloride‐induced liver fibrosis in hamsters
Authors: Komeda Koji , Takai Shinji , Jin Denan , Tashiro Keitaro , Hayashi Michihiro , Tanigawa Nobuhiko , Miyazaki Mizuo
Published: July 2010

Aim:  Chymase converts angiotensin I to angiotensin II, which may promote the development of liver fibrosis. In this study, whether a chymase inhibitor TY‐51469 attenuated tetrachloride (CCl4)‐induced liver fibrosis was examined.

Methods:  Liver fibrosis was induced by the s.c. injection of 1 mL/kg of CCl4 twice weekly for 8 weeks, and each hamster was given TY‐51469 (1 mg/kg per day) or placebo. Untreated hamsters were used as a control group.

Results:  Significant increases of serum alanine aminotransferase, total bilirubin and hyaluronic acid levels were observed in the placebo‐treated group compared with the control group, but these levels were significantly attenuated in the TY‐51469‐treated group. Liver chymase activity was significantly higher in the placebo‐treated group than in the control group, whereas the activity in the TY51469‐treated group was not. Total angiotensin II‐forming activity in the liver was also significantly higher in the placebo‐treatedgroup than in the control group or the TY‐51469‐treated group. The ratio of the fibrotic area to the total area in the liver was significantly higher in the placebo‐treated group than in the control group, but the ratio was significantly lower in the TY‐51469‐treated group than in the placebo‐treated group. A significant decrease in the number of α‐smooth muscle actin (SMA)‐positive cells was seen in the TY‐51469‐treated group compared to the placebo‐treated group.

Conclusion:  Significant correlations between the number of chymase‐positive cells and the degree of fibrosis and between the numbers of chymase‐positive cells and α‐SMA‐positive cells were observed. Thus, chymase inhibition may be a useful strategy for preventing liver fibrosis.
Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes
Authors: AYERS BENJAMIN C. , LAPLANTE STACIE KELLEY , MCGUIRE SEAN T.
Published: July 2010

This paper examines whether credit analysts utilize the information contained in the difference between book and taxable income in analyzing a firm’s credit risk. Increased book–tax differences may be informative for credit rating agencies as they may signal decreased earnings quality or changes in the firm’s off–balance sheet financing. Results suggest a significant negative association between positive changes in book–tax differences and ratings changes. This evidence is consistent with large positive changes in book–tax differences signaling decreased earnings quality and/or increased off–balance sheet financing. We also find that large negative changes in book–tax differences result in less favorable rating changes, consistent with these changes signaling decreased earnings quality. In additional analyses, we find that the association between changes in book–tax differences and rating changes is attenuated for high–tax‐planning firms (e.g., where book–tax differences more likely reflect tax planning than decreased earnings quality).
Prudence comptable et évolution temporelle des propriétés prévisionnelles des résultats de l’exercice en ce qui a traitaux flux de trésorerie futurs et aux résultats futurs: constatations relatives au compromis pertinence‐fiabilité
Authors: BANDYOPADHYAY SATI P. , CHEN CHANGLING , HUANG ALAN G. , JHA RANJINI
Published: July 2010

Selon les observations des auteurs, l’augmentation du degré de prudence comptable au cours de la période s’échelonnant de 1973 à 2005 est associée aux facteurs suivants : 1) les propriétés prévisionnelles croissantes des résultats de l’exercice en ce qui a trait aux flux de trésorerie futurs et 2) les propriétés prévisionnelles décroissantes des résultats de l’exercice en ce qui a trait aux résultats futurs. Les auteurs constatent également que l’utilité des résultats pour expliquer le cours des actions par rapport aux valeurs comptables est en relation positive avec la fiabilité, mais non avec la pertinence. Les résultats de l’étude se vérifient pour l’échantillon constant et l’échantillon intégral, à la fois dans les analyses sur échantillon et hors échantillon, et ils résistent à l’utilisation d’autres indicateurs de pertinence, de fiabilité, d’utilité des résultats et de prudence. Les conclusions des auteurs au sujet des relations entre la prudence, la pertinence, la fiabilité et l’utilité semblent accréditer l’existence d’un compromis entre pertinence et fiabilité et paraissent indiquer que l’adoption d’un nombre croissant de normes comptables prudentes pourrait être préjudiciable à l’utilité des résultats en raison d’une incidence négative sur la fiabilité.
Répercussions de la Pension Protection Act de 2006 sur la valeur boursière
Authors: CAMPBELL JOHN L. , DHALIWAL DAN S. , SCHWARTZ, Jr WILLIAM C.
Published: July 2010

Les auteurs étudient les répercussions de la Pension Protection Act de 2006 (PPA 2006) sur la valeur boursière des actions. La PPA 2006 contient deux dispositions principales : 1) les entreprises doivent assurer la capitalisation intégrale de leur régime de retraite en sept ans (alors qu’une période de trente ans leur était auparavant accordée pour capitaliser 90 pour cent de leur passif au titre du régime) et 2) elles peuvent se prévaloir d’une déduction fiscale à l’égard des cotisations à concurrence de 150 pour cent du passif au titre du régime (alors que le plafond de la déduction était antérieurement de 100 pour cent). Une fois contrôlés l’incidence de la norme SFAS 158, les possibilités de croissance, le coût du financement externe et les autres informations publiées au cours de la période d’échantillonnage, les auteurs examinent les rendements anormaux des entreprises ayant un régime de retraite, à proximité des dates marquantes du processus législatif ayant menéà l’adoption de la PPA 2006. Premièrement, ils observent un rendement anormal moyen négatif de – 4,20 pour la période au cours de laquelle la PPA 2006 a fait l’objet d’un premier vote au Congrès. La capitalisation boursière de l’entreprise moyenne (médiane) de l’échantillon a enregistré un déclin de 310 millions de dollars (60 millions de dollars). Deuxièmement, les auteurs constatent que les répercussions sur la valeur boursière sont plus négatives dans le cas des entreprises présentant des passifs non capitalisés plus importants au titre du régime et devant faire face à des dépenses en immobilisations plus substantielles, alors que les entreprises dont les taux d’imposition marginaux sont plus élevés enregistrent des répercussions positives. Troisièmement, les auteurs ne relèvent aucun élément permettant d’affirmer que les répercussions sur la valeur boursière varient selon les différentes catégories de risque définies par la PPA 2006. Enfin, ils recensent un nombre appréciable de cas de blocage du régime au cours de la période soumise à l’étude. Les résultats sont plus marqués encore lorsque ces entreprises sont retirées de l’échantillon.
Exactitude des coefficients de pondération de multiples indicateurs avancés de rendement : incidence sur le rendement et les connaissances des gestionnaires
Authors: KELLY KHIM
Published: July 2010

De nombreuses sociétés qui utilisent de multiples indicateurs avancés de rendement ne valident pas le modèle causal qui relie ces indicateurs aux résultats financiers futurs, et les relations de cause à effet du modèle sont souvent abandonnées aux estimations subjectives qui peuvent être sujettes à l’erreur. En procédant à une expérience, l’auteure examine comment l’exactitude des hypothèses au sujet de la pondération des indicateurs avancés dans un modèle causal influe sur le rendement et les connaissances des gestionnaires, lorsque lesdits gestionnaires se voient offrir la possibilité d’apprendre au fil de plusieurs périodes. Les résultats obtenus montrent que le fait que des coefficients de pondération inexacts soient affectés aux indicateurs avancés améliore le rendement, réduit la fluctuation du rendement et enrichit les connaissances, comparativement à l’absence de coefficients de pondération. En outre, le rendement est semblable, peu importe que les coefficients de pondération soient exacts ou inexacts, alors que les connaissances sont meilleures lorsque les coefficients de pondération sont inexacts que lorsqu’ils sont exacts, ce qui ne confirme en rien les effets de polarisation des coefficients de pondération inexacts. Les observations résultant de l’étude semblent indiquer qu’à tout le moins dans certaines circonstances, les gestionnaires tirent avantage des coefficients de pondération affectés aux indicateurs avancés, même lorsqu’ils sont inexacts, et sont en mesure de corriger ces inexactitudes pour parvenir à un niveau comparable de rendement et de connaissances, comme s’ils avaient disposé de coefficients de pondération exacts.
Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows versus Future Earnings: Evidence on the Trade‐off between Relevance and Reliability
Authors: BANDYOPADHYAY SATI P. , CHEN CHANGLING , HUANG ALAN G. , JHA RANJINI
Published: July 2010

This research reports that an increasing level of accounting conservatism over the 1973–2005 period is associated with: (1) an increase in the ability of current earnings to predict future cash flows and (2) a decrease in the ability of current earnings to predict future earnings. We also find that usefulness of earnings for explaining stock prices over book values is positively related to reliability but not to relevance. Our results hold for the constant and full samples in both in‐sample and out‐of‐sample analyses and are robust to the use of alternative measures for relevance, reliability, earnings usefulness, and conservatism. Our findings about the relations among conservatism, relevance, reliability, and usefulness suggest a trade‐off between relevance and reliability and seem to indicate that the adoption of an increasing number of conservative accounting standards has a possible adverse impact on earnings usefulness through a negative effect on reliability.
Equity Valuation Effects of the Pension Protection Act of 2006
Authors: CAMPBELL JOHN L. , DHALIWAL DAN S. , SCHWARTZ, Jr WILLIAM C.
Published: July 2010

We investigate the equity valuation effects of the Pension Protection Act of 2006 (PPA 2006). The PPA 2006 has two main provisions: (1) firms must fully fund their pension plans within seven years (previously allowed 30 years to fund 90 percent of the pension liability) and (2) firms receive a tax deduction for contributions up to 150 percent of the pension liability (previously 100 percent). After controlling for the effects of SFAS 158, growth opportunities, the cost of external funds, and other information released during our sample period, we examine pension firms’ abnormal returns surrounding key dates in the legislative process leading to the adoption of the PPA 2006. First, we find a mean negative abnormal return of −4.20 percent during the period in which the PPA 2006 was first voted on by Congress. The mean (median) firm in our sample experienced a $310 million ($60 million) decline in market capitalization. Second, we find that the valuation effect was more negative for firms with larger unfunded pension liabilities and larger capital expenditure requirements, while firms with higher marginal tax rates experienced a positive effect. Third, we find no evidence of differential valuation effects for firms in different “at risk” categories as defined by the PPA 2006. Finally, we find a significant number of pension freezes occurred during our sample period. Our results are stronger when excluding these firms from our sample.
An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions
Authors: DESAI VIKRAM , ROBERTS ROBIN W. , SRIVASTAVA RAJENDRA
Published: July 2010

The purpose of this paper is to advance research in internal audit (IA) evaluation by developing an IA assessment model that considers interrelationships among specific factors used by external auditors to evaluate the strength of the IA function. The model is based on three factors identified by auditing standards and by prior academic research: Competence, Work Performance, and Objectivity. We develop an analytical expression of the model using the belief function framework in order to overcome limitations of prior research. Our results reveal that modeling the “And” relationship is essential for assessing the strength of the IA function. As far as interrelationships are concerned, the analysis shows that, when the three factors have a strong or a perfect relationship, the strength of the IA function remains high even if there is positive or negative evidence about one of the factors. This result holds as long as there are high levels of belief about the other two factors. Further, we demonstrate how the quality of corporate governance affects the evaluation of the IA function and how a cost–benefit analysis can be applied to this framework to help determine the amount of external audit work needed to comply with standards. Our analysis reveals that the extent of external audit work to be carried out by the external auditor depends on the strength of the IA function and the amount of litigation and regulatory costs likely to be faced by the external auditor.
Accuracy of Relative Weights on Multiple Leading Performance Measures: Effects on Managerial Performance and Knowledge
Authors: KELLY KHIM
Published: July 2010

Many firms that use multiple lead measures in their performance measurement systems do not validate the causal model linking these measures to future financial outcomes, and the cause‐and‐effect relationships in the model are often left to subjective estimates that may be prone to errors. Using an experiment, this study examines how the accuracy of assumptions about the relative importance of lead measures in a causal model affects managerial performance and knowledge, when managers are given the opportunity to learn over multiple periods. The results show that having inaccurate relative weights on lead measures improves performance, reduces performance variability, and enhances knowledge, relative to not having any weights. Furthermore, performance is similar under accurate versus inaccurate relative weights, whereas knowledge is better under inaccurate than accurate relative weights, providing no support for the biasing effects of inaccurate relative weights. The findings suggest that, at least under certain circumstances, managers benefit even if they are given inaccurate relative weights on lead measures, and they are able to correct those inaccuracies to reach a comparable level of performance and knowledge as if they had been given accurate relative weights.
Évaluation du crédit et fiscalité : l’incidence des écarts entre résultat comptable et résultat fiscal sur la variation des notations
Authors: AYERS BENJAMIN C. , LAPLANTE STACIE KELLEY , MCGUIRE SEAN T.
Published: July 2010

Les auteurs se demandent si les analystes de crédit utilisent l’information que livrent les écarts entre résultat comptable et résultat fiscal dans l’analyse du risque de crédit que présentent les entreprises. L’augmentation de l’écart entre résultat comptable et résultat fiscal peut être révélatrice pour les agences d’évaluation du crédit, car elle peut signaler une détérioration de la qualité des résultats ou des modifications dans le financement hors bilan de l’entreprise. Les résultats de l’étude semblent indiquer l’existence d’un lien négatif significatif entre les changements positifs dans les écarts entre résultat comptable et résultat fiscal et la variation des notations. Cette observation confirme l’hypothèse selon laquelle les changements positifs importants dans les écarts entre résultat comptable et résultat fiscal signalent une détérioration de la qualité des résultats et (ou) une augmentation du financement hors bilan. Les auteurs constatent également que les changements négatifs importants dans les écarts entre résultat comptable et résultat fiscal donnent lieu à des variations des notations moins favorables, ce qui corroborerait la thèse selon laquelle ces changements signalent une détérioration de la qualité des résultats. En procédant à des analyses complémentaires, les auteurs observent que le lien entre les changements dans les écarts entre résultat comptable et résultat fiscal et la variation des notations est moins marqué dans le cas des entreprises qui se livrent activement à la planification fiscale (les écarts entre résultat comptable et résultat fiscal étant, par exemple, plus susceptibles d’indiquer des activités de planification fiscale qu’une détérioration de la qualité des résultats).
Python based GIS tools for landscape genetics: visualising genetic relatedness and measuring landscape connectivity
Authors: Etherington Thomas R.
Published: July 2010

1. Landscape genetics is an area of research that can help to understand many spatial ecological processes, but requires significant interdisciplinary collaboration. Use of geographic information system (GIS) software is essential, but requires a degree of customisation that is often beyond the non‐specialist.

2. To help address this, a series of Python script based GIS tools have been developed for use in landscape genetics studies.

3. The scripts convert files, visualise genetic relatedness, and measure landscape connectivity using least‐cost path analysis. The scripts are housed in an ArcToolbox that is freely available along with the underlying Python code.

4. The Python scripts allow researchers to use more current software, provide the option of further development by the user community, and reduce the amount of time that would be spent developing common solutions.
Experimental Investigation of Diesel Engine Performance and Emission Characteristics Fuelled by Jojoba/Diesel Blend and Sunflower Oil
Authors: Shehata M. S. , Abdel Razek S. M.
Published: July 2010

Experimental study has been carried out to investigate performance parameters, emissions, cylinder pressure, exhaust and wall temperatures at different engine speeds and different percentage of EGR using sunflower and jojoba/diesel (B20) blend in comparison to diesel fuel. Sunflower oil and B20 were selected for the study because of its being widely used in Egypt and world. Tests were conducted for three different fuels with different engine speeds. Also, series of tests were conducted at same previous conditions with different percentage of exhaust gas recirculation (EGR) rates from 0 to 12% of inlet mass of air fresh charge. Results indicate that sunflower or B20 blend gives lower brake thermal efficiency, brake power, brake mean effective pressure, and higher BSFC due to lower heating value compared to diesel fuel. Sunflower or B20 blend gives lower NOX concentration due to lower gases temperature. Sunflower or B20 blend gives higher wall/exhaust temperatures due to incomplete combustion inside engine cylinder. Sunflower or B20 blend gives higher CO and CO2 concentrations due to higher carbon/hydrogen ratio. The position of maximum pressure change for diesel fuel is earlier than for sunflower and B20 blend. The results show that sunflower and B20 blend are promising as alternatives fuel for diesel engine. One of the main advantages of vegetable oil is not requiring significant modification of existing engine hard wares. On contrast, the main disadvantages of biodiesel fuels are high viscosity, drying with time, thickening in cold conditions, flow and atomization characteristics.
New Air Control Logics for HD Diesel Engines for Most Stringent Emission Demands and Best Customer Value in Terms of Fuel Consumption and Engine Response
Authors: Ko¨rfer Thomas , Tomazic Dean , Ruhkamp Ludger , Kinoo Bert , Tatur Marek , Lincks Michael , Schnorbus Thorsten , Adolph Dirk
Published: July 2010

The upcoming worldwide legislations for emission reduction demand a significant further reduction of Diesel engine tailpipe emissions for all various applications. Also the introduction of new test procedures for On-Road (WHTC – World Harmonized Transient Cycle) as well as Off-Road (NRTC – Non Road Transient Cycle) increases the challenge for compliance due to higher dynamic or transient requirements. As function of the anticipated vehicle installation and the exact legal boundaries a further strong decrease of engine-out emissions is necessary, despite the widespread use of efficient exhaust aftertreatment systems. The parallel minimization of PM and NOx engine-out emissions requests for the majority of engines significant technology upgrade in terms of FIE (Fuel Injection Equipment), EGR (Exhaust Gas Recirculation), turbocharger systems and coolers. All improvements result in a significantly lowered level of steady-state emissions over the engine map. The application of all these highly efficient technologies will result in a very complex design if a significant emission improvement on one side and robust comfortable and spontaneous engine response under all real world operating conditions on the other side have to be attained. All control functions must remain transparent to the vehicle operator, e.g. the transition between different operating modes for various purposes (normal mode, heating mode, regeneration mode, etc.). This paper provides details about the most important characteristics and results of advanced control logic for the next generation of Diesel engine applications. As an evolutionary step, the so-called ‘emission index controller’ will be described. This emission index controller provides advanced capabilities to decrease transient engine-out emissions. Also scattering and long term durability effects can be covered with such an advanced algorithm. In a second step, detailed application results from actual developments with this controller strategy will be shown in conjunction with an outlook for further developments.