bluuebunny/crossref_metadata_2025 huggingface dataset:
Sistema de conducto radicular en forma de C en segundas molares mandibulares evaluados por tomografía cone beam
Authors: Quijano Santiago , García Carmen , Rios Katty , Ruiz Vilma , Ruíz Ana
Published: January 2017

Objetivos: Evaluar mediante el uso de la tomografía cone beam, la prevalencia, bilateralidad y características del sistema de conducto en C en las segundas molares mandibulares de pacientes que acudieron al Servicio de Radiología oral y maxilofacial de la Universidad Peruana Cayetano Heredia 2011-2013. Material y métodos: Fueron evaluadas 227 segundas molares mandibulares. Se determinó la prevalencia y la bilateralidad de conductos en forma de C de acuerdo al sexo y a la ubicación de la pieza dentaria y analizada con la prueba de Chi-cuadrado.La forma del conducto en C se categorizó en base a la clasifi cación de Melton. Resultados: La prevalencia de conductos en forma de C fue 40,5%, esta prevalencia no difi ere con relación a la ubicación de la pieza dentaria. La forma del conducto en C a nivel de los tercios radiculares coronal y medio fue más frecuente para el tipo III y en apical para el tipo I. La prevalencia de la bilateralidad fue 76,6%. La mayoría (66,3%) de las segundas molares mandibulares con conductos en C, tenía orifi cios del conducto separado y el 33,7% orifi cios en forma de C completa. Conclusiones: La prevalencia y bilateralidad de conductos en forma de C son altas. La mayoría de los conductos en C va cambiando su forma a lo largo de la raíz.
Rehabilitación de paciente fumador con prótesis hibrida sobre seis implantes: Reporte de caso
Authors: López López Carmen Eliana , Quintana del Solar Martin
Published: January 2017

La prótesis sobre implantes es una buena alternativa de tratamiento frente a los tratamientos convencionales de prótesis total en pacientes con edentulismo total. Este tratamiento se ha venido realizando con éxito en losúltimos años y constituye una realidad clínica de alto valor. El presente artículo reporta el caso clínico de un paciente de sexo masculino fumador donde se realizó la rehabilitación del maxilar superior con una prótesis tipohibrida sobre 6 implantes. A continuación se describe paso a paso la elaboración de una prótesis implanto soportada, devolviéndole al paciente estética y funcionabilidad mejorando su calidad de vida..
Efecto de la combinación de clorhexidina y fluoruro de sodio sobre Streptococcus mutans en preescolares con manchas blancas.
Authors: Ayala Grascely , Álvarez María , Nuñez Miguel
Published: January 2017

Objetivos: Determinar el efecto de la combinación de los barnices diacetato de clorhexidina 1 % y fluoruro de sodio 5 % sobre Streptococcus mutans en saliva de niños de 3 a 5 años con manchas blancas. Material y métodos: Se incluyeron 45 niños, divididos en 3 grupos: combinación clorhexidina 1 % y fluoruro de sodio 5 % (n=15), fluoruro de sodio 5 % (n=15) y placebo (n=15). Después de 8 semanas se evaluó microbiológicamente. Resultados: Todos los grupos redujeron significativamente los S. mutans, combinación clorhexidina 1 % y fluoruro de sodio 5 % (15.267 ± 9.816; p < 0.05); fluoruro de sodio 5 % (16.267 ± 7.146; p < 0.05); y placebo (9.467 ± 9.326; p < 0.05). Conclusiones: La aplicación combinada diacetato de clorhexidina 1 % y fluoruro de sodio 5 % es efectiva para reducir los S. mutans en la saliva de los niños.
Estimación de la edad de acuerdo al método de Demirjian en niños de 4 a 16 años de la Ciudad de Puebla, México
Authors: Pizano-Damasco María Isabel , Quezada-Márquez Miluskha Miroslava , Del Castillo-López César Eduardo , Orejuela-Ramirez Francisco José
Published: January 2017

Objetivos: Comparar la edad cronológica y la edad dental empleando el Método de Demirjian en niños de 4 a 16 años de edad que acuden a un Centro Radiológico Privado, durante el año 2014 en Puebla, México. Material y Métodos: Diseño descriptivo, retrospectivo y analítico; en donde la muestra fue la misma que la población la cual consistió de 1125 radiografías panorámicas, tomadas durante el año 2014. Se realizó el cálculo de la edad dental en cada una de ellas, de acuerdo al método de Demirjian. Teniendo este dato se hizo un análisis compa- rativo con la edad cronológica tomada de la base de datos de las imágenes, utilizando la prueba de Wilcoxon. Resultados: En las125 Rx panorámicas se determinó la edad dental. Una vez hecho el comparativo con la edad cronológica los resultados mostraron que en el grupo etario de 14-14.99 años se presentó el mayor número de radiografías de acuerdo a la edad cronológica, siendo en su mayoría mujeres. Se comparó la edad dental con la edad cronológica, determinando por grupos de edades la significancia estadística. Al comparar la edad dental con la edad cronológica en el sexo femenino, únicamente en el grupo etario de 8-8.99 años no hubo diferencia estadísticamente significativa (p>0,05), mientras que para el sexo masculino fueron los grupos etarios de 4-4.99, 8-8.99 y 9-9.99. Conclusiones: La estimación de edad de acuerdo al Método de Demirjian en la población mexi- cana estudiada es adecuado únicamente en los grupos de edad de 8-8.99 para el sexo femenino y 4-4.99, 8-8.99, 9-9.99 para el sexo masculino, encontrando que en el resto de la  muestra mexicana sobreestima la edad.
Overdenture na reabilitação de paciente desdentado
Authors: Lorenzi Poluha Rodrigo , De Moraes Melo Neto Clóvis Lamartine , Milhomens De Sousa Bruna , Moura Fialho Luisa , Sábio Sérgio
Published: January 2017

As overdentures implanto-retidas mucosa-suportadas são eficazes para reabilitação de pacientes edêntulos, sen- do uma alternativa menos invasiva e menos onerosa em comparação as próteses fixas. O presente trabalho obje- tiva mostrar um caso clínico, de uma paciente de 65 anos, gênero feminino, desdentada, que se apresentou com 03 implantes na região anterior de mandíbula. A terapia reabilitadora proposta combinou uma prótese total con- vencional maxilar e um overdenture barra-clip mandibular. Conclui-se que as peças protéticas confeccionadas foram eficazes para alcançar o sucesso clinico esperado pela paciente. A análise e o planejamento de cada etapa clínica de cada caso, é fundamental para obtenção do melhor resultado possível.
Fisiología y significación clínica de los complejos proteicos salivales
Authors: Pablo Juárez Rolando , Domínguez Machado Silvana , Romero María Agustina
Published: January 2017

La saliva juega un papel importante en la salud de la cavidad oral y del cuerpo. Las nuevas tecnologías con ma- yor sensibilidad de detección, han abierto un nuevo horizonte para cribar con éxito los componentes de la saliva, especialmente proteínas y sus metabolitos.  Esta revisión se centra en el estado actual de las interacciones y los logros terapéuticos relacionados con las proteínas y péptidos salivales. La comprensión de los procesos que rigen la formación de complejos de proteínas salivales es un reto cada vez más importante en la biología y la medicina. El tratamiento de las enfermedades orales y sistémicas con combinación de compuestos que incluyen proteínas y péptidos salivales, está emergiendo y puede ofrecer una alternativa sólida, en el futuro cercano, para tomar decisiones clínicas.
Single Institution Early Experience with the Bundled Payments for Care Improvement Initiative
Authors: Iorio Richard , Bosco Joseph , Slover James , Sayeed Yousuf , Zuckerman Joseph D.
Published: January 2017

The Centers for Medicare & Medicaid Services (CMS) implemented the Bundled Payments for Care Improvement (BPCI) initiative in 2011. Through BPCI, organizations enlisted into payment agreements that include both performance and financial accountability for episodes of care. To succeed, BPCI requires quality maintenance and care delivery at lower costs. This necessitates physicians and hospitals to merge interests. Orthopaedic surgeons must assume leadership roles in cost containment, surgical safety, and quality assurance to deliver cost-effective care. Because most orthopaedic surgeons practice independently and are not employed by hospitals, models of physician-hospital alignment (e.g., physician-hospital organizations) or contracted gainsharing arrangements between practices and hospitals may be necessary for successful bundled pricing. Under BPCI, hospitals, surgeons, or third parties share rewards but assume risks for the bundle.

For patients, cost savings must be associated with maintenance or improvement in quality metrics. However, the definition of quality can vary, as can the rewards for processes and outcomes. Risk stratification for potential complications should be considered in bundled pricing agreements to prevent the exclusion of patients with substantial comorbidities and higher care costs (e.g., hip fractures treated with prostheses). Bundled pricing depends on economies of scale for success; smaller institutions must be cautious, as 1 costly patient could substantially impact the finances of its entire program. CMS recommends a minimum of 100 to 200 cases yearly. We also suggest that participants utilize technologies to maximize efficiency and provide the best possible environment for implementation of bundled payments. Substantial investment in infrastructure is required to develop programs to improve coordination of care, manage quality data, and distribute payments. Smaller institutions may have difficulty devoting resources to these infrastructural changes, although changes may be implemented more thoroughly once initiated. Herein, we discuss our early total joint arthroplasty BPCI experience at our tertiary-care academic medical center.
Symbolic figures in Early Imperial Asia Minor. Reshaping of funeral architecture?
Authors: Novakova Mrg. Lucia
Published: January 2017

The Hellenistic tradition of funerary monuments in Early Imperial Asia Minor was based equally on both, the form and decoration of tomb monument. Figural decoration on panel reliefs or sarcophagi embodied political allegory and civic ideology together with the depiction of the deceased. Unfortunately, various free standing statues and mural paintings are nowadays consider lost, despite numerous references of ancient authors and epigraphic evidence. How much of funerary decoration should be understood in terms of traditional civic ideas of the Hellenistic world and how much in terms of Roman concept, is one of the most important issues related to the Roman sepulchral landscape in Anatolia. Early Imperial architectural forms followed hellenistic tradition while communicating Roman ideas through orientation and organization of space. Similar system of public honours that Greek cities bestowed upon their citizens and foreign benefactors in previous period (praise, crown, statue, prohedria, tafé demosia) was maintained. Architectural changes in western Asia Minor came about in the Augustan Age, reflecting the major political transformation of the empire.
The Influence of Advertisements in Increasing the Sales in Kosovo
Authors: Karaxha MSc. Halit , Ramosaj Dr.Sc. Berim , Abazi Dr.Sc. Arian
Published: January 2017

The advertisement is a form of marketing communication which is used to encourage, convince or manipulate an audience (the viewers, listeners or readers, sometimes a special group) to take or to continue taking some actions. Advertisements have an important role in increasing sales. Successful ads that result with the growth of sales require competent personnel including a number of specialists; therefore it is very necessary to choose the personnel carefully, to ensure firms a stable position in the market. Advertisement costs are quite large, but they have to be in accordance with the growth of sales. From the collected and analyzed data, we can conclude that kosovar businesses pay great attention to advertisements and share their budget for them. In this paper, the importance of advertisements in sales growth is explained, as well as how many ads do they do, how much budget do they share for this, for which kinds of media do they share more budget and what obstacles they encounter during the advertising. The paper consists of two parts: the part of literature review that is connected to the topic and the research part. Primary data was used for the realization of the paper, which was obtained through questionnaires by direct contact with the general managers, marketing managers, directors and owners with a wide knowledge about advertisements in enterprises. For the realization of this paper, quantitative methods were used.
Diseño probabilístico de estructuras de madera en Norteamérica
Authors: Dávalos Sotelo Raymundo
Published: January 2017

Se revisa el tema del diseño basado en la confiabilidad en Norte América. Se describe el objetivo del diseño probabilístico usando métodos de primer orden y Segundos Momentos, basados en el cálculo del índice de confiabilidad, a partir de cual se puede estimar la probabilidad de falla Pf. Se discuten los procedimientos de calibración de las ecuaciones de diseño. Se presentan los factores de carga especificados por algunos reglamentos para combinaciones de carga usuales y se incluyen los factores de reducción de resistencia correspondientes. Un argumento a favor del diseño probabilístico es que provee una medida cuantitativa de la seguridad. Sin embargo, las diferencias entre las tasas observadas de falla y las predichas a menudo son substanciales. Se comentan algunas de las razones que podrían explicar dichas discrepancias. Se argumenta que los requisitos de servicio de los códigos actuales podrían ser insuficientes para garantizar un comportamiento funcional de las estructuras modernas.
Manglares: ecosistema centinela frente al cambio climático, Golfo de México
Authors: Yáñez-Arancibia Alejandro , Day John W. , Twilley Robert R. , Day Richard H.
Published: January 2017

Frente al desafío que enfrentan los sistemas económicos, sociales y ecológicos de la zona costera, se presentan evidencias de estructura funcional del sistema ecológico de manglar, revisitando la hipótesis planteada por Yáñez-Arancibia et al. (1998) y revisada más adelante por Yáñez-Arancibia et al. (2010): “los manglares como hábitat forestado crítico de la zona costera presentan respuestas de acomodación frente a la variabilidad ambiental que induce el cambio global, desarrollando un papel estructural y funcional clave en la estabilidad de la línea de costa, la persistencia de hábitats y biodiversidad, el metabolismo del ecosistema, reduciendo riesgos e incertidumbre para el desarrollo sustentable del uso de sus recursos”. Evidencias recientes indican que los manglares en el Golfo de México responden a esta hipótesis y -como respuesta al cambio climático y sus efectos en la zona costera- muestran un patrón ampliado y consistente de distribución, colonizando todo el Golfo hacia el norte, incluyendo la costa Atlántica de la Península de Florida, ante la oportunidad de la “tropicalización global del Golfo de México”. Más aún, actualmente las cuatro especies de manglar del Golfo de México ya se encuentran distribuidas en el Estado de Texas. Concluimos que el ecosistema de manglar es un “ecosistema-centinela” frente al impacto del cambio climático en el Golfo de México.
Advance Directives and End-of-Life Care among Nursing Home Residents Receiving Maintenance Dialysis
Authors: Kurella Tamura Manjula , Montez-Rath Maria E. , Hall Yoshio N. , Katz Ronit , O’Hare Ann M.
Published: January 2017

Background and objectives

Little is known about the relation between the content of advance directives and downstream treatment decisions among patients receiving maintenance dialysis. In this study, we determined the prevalence of advance directives specifying treatment limitations and/or surrogate decision-makers in the last year of life and their association with end-of-life care among nursing home residents.

Design, setting, participants, & measurements

Using national data from 2006 to 2007, we compared the content of advance directives among 30,716 nursing home residents receiving dialysis to 30,825 nursing home residents with other serious illnesses during the year before death. Among patients receiving dialysis, we linked the content of advance directives to Medicare claims to ascertain site of death and treatment intensity in the last month of life.

Results

In the last year of life, 36% of nursing home residents receiving dialysis had a treatment-limiting directive, 22% had a surrogate decision-maker, and 13% had both in adjusted analyses. These estimates were 13%–27%, 5%–11%, and 6%–13% lower, respectively, than for decedents with other serious illnesses. For patients receiving dialysis who had both a treatment-limiting directive and surrogate decision-maker, the adjusted frequency of hospitalization, intensive care unit admission, intensive procedures, and inpatient death were lower by 13%, 17%, 13%, and 14%, respectively, and hospice use and dialysis discontinuation were 5% and 7% higher compared with patients receiving dialysis lacking both components.

Conclusions

Among nursing home residents receiving dialysis, treatment-limiting directives and surrogates were associated with fewer intensive interventions and inpatient deaths, but were in place much less often than for nursing home residents with other serious illnesses.
The Relationship between Interest Rates, Income, GDP Growth and House Prices
Authors: Xu Ting
Published: January 2017

This paper will analyse the relationship between interest rate, income, GDP growth and house prices. First, the control power of interest rate for the prices is limited. Second, people’s income increases, thus that also increases the demand for housing. But house prices are too high and will cause buying pressure. Third, the real estate industry’s growth and GDP growth have inseparable relationship, they interact with each other.
Introduction: Foucault’s Rome
Authors: Alston Richard
Published: January 2017

This introductory chapter situates the Classical within Foucault’s philosophical work and summarizes the complex reaction of Classical scholars to Foucault’s work. To do so, it considers the issue of freedom of the self in society as explored by Foucault. This issue is, we suggest, the axis around which the Classical works operate: we argue that Foucault’s Classical turn was an encounter with the problematics and possibilities of freedom for and in the self. The possibility of discovering in the antique (and especially the Roman) not just a philosophy of freedom but a praxis of freedom that might be reformulated within the modern gives political and philosophical importance to Foucault’s Rome. Consequently, and as a first step in assessing the viability of Foucault’s project, it becomes crucial to understand whether these ethical practices could provide a measure of freedom in Imperial Rome itself, and secondarily, whether those ethics are desirable modes for modern life.
Foucault, Sovereignty, and Governmentality in the Roman Republic
Authors: Hammer Dean
Published: January 2017

The originality of Foucault’s work lies in part in how he reverses the question of power, asking not how power is held and imposed, but how it is produced. In both his discussion of sovereignty and governmentality, though, Foucault skips over the res publica; a form of political organization that fits neither Foucault’s characterization of sovereignty nor the care of the self. I extend Foucault’s discussion to identify a ratio of government around the discipline of ownership by which the res publica was made intelligible, its relations understood, and its logic organized. I end by suggesting some implications for neo-Roman interpretations of liberty as non-domination.
Time for Foucault? Reflections on the Roman Self from Seneca to Augustine
Authors: Porter James I.
Published: January 2017

The essay approaches the idea of the self as this was most often formulated in antiquity from Heraclitus to Augustine—not as the object of self-fashioning and self-care, but as an irresolvable problem that was a productive if disconcerting source of inquiry. The self is less cultivated than it is “unbounded,” less wedded to regimes of truth and discovery than it is exposed, precariously, to crises of identity and coherence in the face of a constantly changing and unfathomable world. The self on this view of it does not conform to the accounts that are given by Foucault, Hadot, or Gill. Readings of Marcus Aurelius, Seneca, and Augustine are used to support this first attempt at an alternative picture of the self in antiquity.
Apresentação
Authors: Toniol Rodrigo , Steil Carlos Alberto
Published: January 2017

Apresentação
Diplomonad caused infection in aquarium fish in Serbia
Authors: Markovic Maja , Radojicic Marina , Zdravkovic Nemanja , Lazic Marko , Aksentijevic Ksenija
Published: January 2017

Although commensals in digestive tract of a large number of fish species,
diplomonads represent very significant opportunistic pathogens. For so far
unknown reasons, they can proliferate uncontrollably and thus cause changes
in the skin and internal organs in aquarium fish. The problem is confusion
over nomenclature of the two most important genera: Spironucleus i Hexamita.
Aquarium fish species in which there were diagnosed changes in the skin
caused by diplomonads were: Microgeophagus ramirezi, Apistogramma
cacatuoides, Apistogramma nijsseni, Symphysodon aequifasciatus, Pterophyllum
altum, Archocentrus nigrofasciatus, Pelvicachromis pulcher i Labidochromis
caruleus. The fish were treated with 250 mg tablets of metronizadole
dissolved in water, or metronizadole in a concentration of 6.6 mg per liter
of water. The treatment was successful in only 9 out of 45 treated fish. In
the others the symptoms reappeared after certain time. It is necessary to
determine the prevalence of the infection in aquarium fish in Serbia, and
also examine the success of the treatment with metronizadole applied in food
or even other possibilities of the treatment.
Comparative characteristics of metatarsal bones (Ossa metatarsi) and finger articles (Ossa digitorum pedis seu phalanges digitorum) of roe deer (Capreolus capreolus) and sheep (Ovis aries) in orderto determine animal species
Authors: Blagojevic Milos , Nikolic Zora , Zoric Zoran , Cupic-Miladinovic Dejana
Published: January 2017

Metatarsal bones and finger articles of roe deer and sheep are rarely used
for animal identification. In practice there are frequent cases where on a
corpse the head and distal parts of the limbs are missing. That is in order
to prevent the identification of the bones, by which it is easiest to
determine the animal species. For identification of metatarsal bones (Ossa
metatarsi) as well as finger articles (Os?sa digitorum pedis seu phalanges
digitorum) there were used distal parts of hindlimb bones, taken from 6 roe
deers and 7 sheep. Afer the separation from the soft tissues, the bones were
boiled in an autoclave, and for bleaching and degreasing they were kept in 3%
solution of hydrogen peroxide (H2O2). The bones were air dried, and then
photographed. In roe deer, four metatarsal bones are developed: the second
(Os metatarsale secundum), the third (Os metatarsale tertium), the fourth (Os
metatarsale quartum) and the fifth (Os metatarsale quintum). In sheep, the
third (Os metatarsale tertium) and the fourth (Os metatarsale quartum)
metatarsal bones are developed. Both in roe deer and sheep, the third and the
fourth metatarsal bones are fused into one single bone - main metatarsal
bone. In sheep, on dorsal and plantar side of these bones there are grooves
which are more shallow and wider than in roe deer. In roe deer, hindlimbs
have four fingers, and in sheep two. In roe deer there is also the difference
in the number of articles on the second and fifth finger. In this animal the
second and fifth finger have coalesced the first and second article (Ph1 +
Ph2) and the third article(Ph3). Based on the third article of the third and
fourth finger, it may be distinguished one animal from another. Margo
solearis in roe deer is peaky and in sheep it is blunt. In roe deer Processus
extensorius is peaky on Margo coronalis, while in shee it is blunt. In the
cases when material (fresh meat, blood, hair) necessary for some laboratory
methods is missing, there is used the method of animal species determination
based on morphological differences between the bones of these two animals. By
this method it can be with certainty determined which animal the bones belong
to.
Wine polyphenol resveratrol inhibits contractions of isolated rat uterus by activation of smooth muscle inwardly rectifying potassium channels
Authors: Novakovic Radmila , Radunovic Nebojsa , Rajkovic Jovana , Djokic Vladimir , Petrovic Aleksandar , Ivkovic Branka , Cupic Vitomir , Kanjuh Vladimir , Heinlev Helmut , Gojkovic-Bukarica Ljiljana
Published: January 2017

Resveratrol is a phytoalexin produced in a number of plant species including
grapes. The benefit of resveratrol to health is widely reported. Resveratrol
has been found to promote relaxation of non-pregnant and pregnant uterus, but
its mechanism of action is unclear. The aims of our study were to investigate
the involvement of inwardly rectifying potassium channels (Kir) in inhibitory
effects of resveratrol on three models of contractions of non-pregnant rat
uterus: the spontaneous rhythmic contractions (SRC), oxytocin-elicited phasic
contractions and tonic oxytocin-elicited contractions.Uterine strips were
obtained from virgin female Wistar rats in oestrus. Strips were mounted into
organ bath for recording isometric tension in Krebs-Ringer solution.
Experiments followed a multiple curve design. In order to test the
involvement of Kirchannels in a mechanism of action of resveratrol(1-100
?M),BaCl2 (1 mM),a antagonist of inwardly rectifying pota?ssium channels was
used. Resveratrol induced a concentration-dependent relaxation of all models
of contractions. BaCl2 antagonized the response to resveratrolon SRC and
oxytocin-elicited phasic contractions. Relaxation achieved by resveratrolon
tonic oxytocin-elicited concentrations was insensitive to BaCl2.The
antagonism of resveratrol effects by inwardly rectifying potassium channels
antagonist suggests that Kir channels are involved in resveratrol action on
phasic contractions of rat uterus. Inhibitory effect of resveratrol on tonic
contractions did not include Kir channels.
Unintended Consequences of Linking Tax Return Disclosures to Financial Reporting for Income Taxes: Evidence from Schedule UTP
Authors: Towery Erin M.
Published: January 2017

This study exploits the implementation of IRS Schedule UTP to examine how linking tax return disclosures to financial reporting for income taxes affects firms' reporting decisions. Using confidential tax return data and public financial statement data, I find that after imposition of Schedule UTP reporting requirements, firms report lower financial reporting reserves for uncertain income tax positions, but do not claim fewer income tax benefits on their federal tax returns. The reduction in reserves is concentrated among multinational firms and firms with larger reserves prior to Schedule UTP. These findings suggest that some firms changed their financial reporting for uncertain tax positions to avoid Schedule UTP reporting requirements without changing the underlying positions. In contrast with prior studies, this evidence represents a permanent, rather than a temporary, tax-induced reporting change. My results imply that linking tax return disclosures to financial reporting can have unintended effects on firms' reporting decisions.
The Deterrent Effect of Employee Whistleblowing on Firms' Financial Misreporting and Tax Aggressiveness
Authors: Wilde Jaron H.
Published: January 2017

U.S. laws provide explicit whistleblower protections and direct regulators to adopt ambitious programs to reward whistleblowing. However, there is limited evidence on whether employee whistleblowing deters financial misreporting and tax aggressiveness. Using a sample of employee whistleblower cases obtained from the U.S. government, I provide evidence that firms subject to whistleblowing allegations exhibit significant decreases in financial misreporting and tax aggressiveness, compared with control firms. I find that this deterrent effect persists for at least two years beyond the year of the allegation.

JEL Classifications: H25; M41; M48.

Data Availability: All data are available from public sources identified in the paper.
Use of High Quantification Evidence in Fair Value Audits: Do Auditors Stay in their Comfort Zone?
Authors: Joe Jennifer R. , Vandervelde Scott D. , Wu Yi-Jing
Published: January 2017

Research documents significant management bias and opportunism around the discretionary inputs of audited complex estimates, including fair value measurements (FVMs), which raises questions about auditors' ability to test these estimates. We examine how the degree of quantification in client evidence and client control environment risk influence auditors' planned substantive testing of management's discretionary inputs to FVMs. We find that auditors allocate a lower proportion of effort to testing the subjective inputs to the fair value estimate when the degree of quantification in the client evidence and level of client risk are both high. Further, this tendency persists even after auditors receive a regulatory practice alert reminding them to focus more audit effort on testing fair value (FV) inputs that are susceptible to management bias, and despite the auditors increasing their overall audit effort. Qualitative analyses of the procedures auditors selected indicate that inapt attention to the degree of quantification in evidence is a potential root cause of the difficulty auditors encounter when testing complex estimates. Our results imply that in situations where both quantified and non-quantified data are important to the audit, there is the potential for management to manipulate the evidence they provide to auditors to distract auditors from testing the discretionary inputs to complex estimates that are susceptible to management opportunism.

Data Availability: Contact authors for data availability.
Firm Equity Investment Decisions and U.S. GAAP and IFRS Consolidation Control Guidelines: An Empirical Analysis
Authors: Beck Allison K. , Behn Bruce K. , Lionzo Andrea , Rossignoli Francesca
Published: January 2017

It is asserted in the literature that rules-based accounting standards leave room for transaction structuring and that numerous accounting scandals have been linked to companies structuring transactions to avoid bright-line rules. Prior research suggests that bright-line accounting standards motivated companies to avoid the equity method or consolidation accounting by keeping their equity ownership percentages below the key thresholds of 20 percent and 50 percent. However, in recent years, much has changed regarding U.S. GAAP and IFRS principles, especially in terms of the guidelines surrounding business combinations and the concept of control. Now, given the similarity of the U.S. GAAP and IFRS equity investment accounting standards and their more recent emphasis on the control concept, one would not expect either U.S. GAAP or IFRS firms to engage in transaction-structuring behavior, holding concentrated ownership percentages at, or right below, 50 percent. Our study extends prior research by investigating whether this phenomenon (of investment percentages being concentrated right at 50 percent or just below) exists in today's FASB and IASB reporting environments and if so, why?

Using ownership data from 2004–2008, we investigate whether firms engage in strategic investment behavior in the vicinity of the 50 percent ownership threshold within the U.S. GAAP and IFRS reporting environments. Interestingly, our univariate results indicate that despite a shift in the accounting standards to a more principles-based definition of control, U.S. GAAP-compliant and IFRS-compliant companies continue to behave in a manner indicative of purposeful transaction structuring around the 50 percent threshold, as evidenced by an unusually heavy concentration of investment at or below 50 percent. This finding could mean that U.S. GAAP- and IFRS-compliant companies (and their auditors) are continuing to anchor to the old bright-line guidance regarding consolidation accounting. We supplement our univariate tests with a regression analysis to examine potential incentives that could explain this investment behavior. We find that leverage has a significant positive marginal effect—increased leverage is associated with a greater likelihood of choosing to keep the investment level at or below 50 percent.

Data Availability: The ownership data for this study were obtained from the Bureau van Dijk OSIRIS Ownership database. Data will be made available in accordance with the American Accounting Association's data integrity policy.
Glucagon-Like Peptide 1 and Its Analogs Act in the Dorsal Raphe and Modulate Central Serotonin to Reduce Appetite and Body Weight
Authors: Anderberg Rozita H. , Richard Jennifer E. , Eerola Kim , López-Ferreras Lorena , Banke Elin , Hansson Caroline , Nissbrandt Hans , Berqquist Filip , Gribble Fiona M. , Reimann Frank , Wernstedt Asterholm Ingrid , Lamy Christophe M. , Skibicka Karolina P.
Published: January 2017

Glucagon-like peptide 1 (GLP-1) and serotonin play critical roles in energy balance regulation. Both systems are exploited clinically as antiobesity strategies. Surprisingly, whether they interact in order to regulate energy balance is poorly understood. Here we investigated mechanisms by which GLP-1 and serotonin interact at the level of the central nervous system. Serotonin depletion impaired the ability of exendin-4, a clinically used GLP-1 analog, to reduce body weight in rats, suggesting that serotonin is a critical mediator of the energy balance impact of GLP-1 receptor (GLP-1R) activation. Serotonin turnover and expression of 5-hydroxytryptamine (5-HT) 2A (5-HT2A) and 5-HT2C serotonin receptors in the hypothalamus were altered by GLP-1R activation. We demonstrate that the 5-HT2A, but surprisingly not the 5-HT2C, receptor is critical for weight loss, anorexia, and fat mass reduction induced by central GLP-1R activation. Importantly, central 5-HT2A receptors are also required for peripherally injected liraglutide to reduce feeding and weight. Dorsal raphe (DR) harbors cell bodies of serotonin-producing neurons that supply serotonin to the hypothalamic nuclei. We show that GLP-1R stimulation in DR is sufficient to induce hypophagia and increase the electrical activity of the DR serotonin neurons. Finally, our results disassociate brain metabolic and emotionality pathways impacted by GLP-1R activation. This study identifies serotonin as a new critical neural substrate for GLP-1 impact on energy homeostasis and expands the current map of brain areas impacted by GLP-1R activation.
Estimation of the Tire Contact Patch Length and Normal Load Using Intelligent Tires and Its Application in Small Ground Robot to Estimate the Tire-Road Friction
Authors: Khaleghian Seyedmeysam , Ghasemalizadeh Omid , Taheri Saied
Published: January 2017

Tire-road friction estimation is one of the most popular problems for the tire and vehicle industry. Accurate estimation of the tire-road friction leads to better performance of the traction and antilock braking system controllers, which reduces the number of accidents. Several researchers have worked in the field of friction estimation, and many tire models have been developed to predict the tire-road friction. In this article, an intelligent tire, which has an embedded accelerometer placed on the inner liner of the tire, is used to estimate the tire contact patch length parameter and normal load. To accomplish this, first, an existing tire testing trailer equipped with a force hub to measure tire forces and moments, a high-accuracy encoder to measure the angular velocity of the wheel, and VBOX, which is a global positioning system–based device, to estimate the longitudinal speed of the trailer was used. As a practical application for the normal load algorithm, a wheeled ground robot, which is equipped with several sensors, including an accelerometer and a flexible strain sensor inside the tire (used for terrain identification purposes), was designed and built. A set of algorithms was developed and used with the test data that were collected with both the trailer and the robot, and the contact patch length and the normal load were estimated. Also, the friction potential between the tire and the road was evaluated using a small ground robot.
Effect of minor elements on solidification cracking and dilution of alloy 625 powders in laser cladding
Authors: Näkki J. , Tuominen J. , Vuoristo P.
Published: January 2017

The general specification of nickel-base alloy 625 is quite permissible allowing relatively large variations in chemical composition. In directed energy deposition processes including laser cladding and additive manufacturing, the powder plays a key role in the properties of final products. Therefore, it is important to select the highest-quality powder. Several commercially available alloy 625 powders were characterized and deposited on mild steel by the laser cladding process using a coaxial powder feeding method and a single bead. Clad layer characterization consisted of determination of dilution and quantification of hot cracks. The results showed that powders containing the lowest amount of impurity elements (S, P, B) were the most resistant to hot cracking. Ti and Al were beneficial if impurity element contents were high.
Evaluation of eicosanoid concentrations in stored units of canine packed red blood cells
Authors: Blake Rachel R. , Lee Jung Hwa , Ross Matt K. , Archer Todd M. , Wills Robert W. , Mackin Andrew J. , Thomason John M.
Published: January 2017

OBJECTIVE To evaluate eicosanoid concentrations in freshly prepared canine packed RBCs (PRBCs) and to assess changes in eicosanoid concentrations in PRBC units over time during storage and under transfusion conditions.

DESIGN Prospective study.

SAMPLE 25 plasma samples from 14 healthy Greyhounds.

PROCEDURES Plasma samples were obtained during PRBC preparation (donation samples), and the PRBC units were then stored at 4°C until used for transfusion (≤ 21 days later; n = 17) or mock transfusion if expired (22 to 24 days later; 8). Immediately prior to use, 100 mL of saline (0.9% NaCl) solution was added to each unit and a pretransfusion sample was collected. A posttransfusion sample was collected after transfusion or mock transfusion. Concentrations of arachidonic acid, prostaglandin (PG) F2α, PGE2, PGD2, thromboxane B2, 6-keto-PGF1α, and leukotriene B4 were measured by liquid chromatography–mass spectrometry and analyzed statistically.

RESULTS Median arachidonic acid concentration was significantly decreased in posttransfusion samples, compared with the concentration in donation samples. Median PGF2α, 6-keto-PGF1α, and leukotriene B4 concentrations were significantly increased in pretransfusion samples, compared with those in donation samples. Median PGF2α, thromboxane B2, and 6-keto-PGF1α concentrations were significantly increased in posttransfusion samples, compared with those in pretransfusion samples. Duration of PRBC storage had significant associations with pretransfusion and posttransfusion arachidonic acid and thromboxane B2 concentrations.

CONCLUSIONS AND CLINICAL RELEVANCE Concentrations of several proinflammatory eicosanoids increased in PRBC units during storage, transfusion, or both. Accumulation of these products could potentially contribute to adverse transfusion reactions, and investigation of the potential association between eicosanoid concentrations in PRBCs and the incidence of transfusion reactions in dogs is warranted.
The learning curve for veterinary surgery residents performing hemilaminectomy surgeries in dogs
Authors: Fink Owen T. , Boston Raymond C. , Wu Tracy , Brown Dorothy Cimino , Runge Jeffrey J.
Published: January 2017

OBJECTIVE To describe the learning curve for veterinary surgery residents performing hemilaminectomy surgeries in dogs.

DESIGN Retrospective case review and learning curve evaluation.

SAMPLE 13 individuals who completed a 3-year surgery residency program at a university teaching hospital and who had no prior experience performing hemilaminectomies.

PROCEDURES The 13 residents performed hemilaminectomies on 399 dogs between July 2006 and July 2013. Medical records were reviewed, and operative time was recorded. Data were examined with a linear mixed-effects model to quantify fixed and random effects, a curve-fitting technique to find the best-fit curve, and a segmented 2-phase linear model to describe the domains and learning rates for 2 phases of learning.

RESULTS The linear mixed-effects model indicated that increasing patient body weight and increasing surgical complexity (graded on the basis of number and contiguity of hemilaminectomy sites) were associated with longer operative times and that increasing exposure number was associated with shorter operative times. The monoexponential and biexponential parametric curves were of similar quality in modeling the data. The segmented 2-phase linear model showed an early phase of learning during which operative time decreased rapidly and a late phase when operative time decreased more gradually.

CONCLUSIONS AND CLINICAL RELEVANCE The learning curve for the residents suggested that for early exposures, instruction in the form of direct supervision provided substantial benefit. By the tenth exposure, the benefit of instruction diminished and ongoing improvement was primarily a result of refinement. If validated by further study, this understanding of a 2-phase learning curve may inform the design of training programs in veterinary surgery.
Genomic DNA Extraction Protocol for Artemisia Annua L. Without Using Liquid Nitrogen and Phenol
Authors: Agrawal Ankit , Sharma Anjana , Shukla Narmada Prasad
Published: January 2017

Artemisia annua is an important medicinal plant, used for curing various diseases especially malaria. It secretes verities of secondary metabolites which hinders in the DNA extraction. This investigation describes an efficient DNA extraction protocol for A. annua based upon the Cetyl Trimethyl Ammonium Bromide (CTAB) extraction method without using hazardous chemicals i.e. liquid nitrogen and phenol. The developed protocol is simple, reliable and operative in normal laboratory condition yielding intact DNA having good quantity (502.7 to 1288.5 ng/µl) and quality (A260/280 ratio - 1.82 to 1.85) in two working days. Proper amplification of extracted DNA indicates its suitability for the various molecular biological applications. Int J Appl Sci Biotechnol, Vol 4(4): 448-451
Evaluation of Water Quality Index of Water Bodies Channarayapatna Taluk, Karnataka Region, India
Authors: Bharathi H. R. , Manjappa S. , Suresh T. , Suresh B.
Published: January 2017

Present communication deals with a study of Physico-chemical parameters such as pH, Temperature, Total Suspended Solids, Turbidity, Dissolved Oxygen, Biochemical Oxygen Demand, Nitrate and Phosphate in water samples of Channarayapatna, Janivara, Anekere and Baghur water bodies in Channarayapatna taluka, Karnataka state of India. The water quality of the samples was compared with standard values given by World Health Organization (WHO) and United State Salinity Laboratory for drinking and irrigation purposes. Water Quality Index (WQI) was also calculated to know the overall quality of water samples. Water quality index (WQI) of Surface water body of various Sampling locations of Channarayapatna taluka, Karnataka ranged between 61.82 and 68.27 indicates the fair quality of water. The water quality index is calculated by indicator (100-point scale) shows that water is suitable for drinking purposes only after pretreatment like filtering, boiling, reverse osmosis and electro dialysis. WQI can play a big role in justifying the water pollution problems after encountered in different surface water bodies. Application of Water Quality Index (WQI) in this study has been found useful in assessing the overall quality of water and to get rid of judgment on quality of the surface water.Int J Appl Sci Biotechnol, Vol 4(4): 475-482
Response of the Most Promising Wheat Genotypes with Different Nitrogen Levels
Authors: Rawal N. , Chalise D. , Khatri N.
Published: January 2017

Field experiments were conducted during winter seasons of 2013 and 2014 on the alkaline and silty loam soils of NWRP, Bhairahawa to study the interaction of the most promising wheat genotypes with different nitrogen levels under different agro-ecological zones and recommend the appropriate dose of nitrogen for newly released varieties. The experiment was laid out in split plot design: four nitrogen levels (0, 50, 100 and 150 kg/ha) as a whole plot and six wheat genotypes (BL 3623, BL 3629, BL 3872, NL 1008, NL 1055 and Vijay) as a sub-plot which were replicated three times. There was significant effect of varieties and nitrogen levels on plant height, number of spikes, thousand grain weight and grain yield in both the years. In first year, the highest grain yield of 3.35 t/ha was obtained from the application of nitrogen @ 150 kg/ha with the genotype BL 3872 which is followed by the genotypes BL 3623 (3.15 ton/ha) and NL 1055 (3.05 ton/ha). Similarly in second year, the genotype NL 1055 gave the highest grain yield of 4.01 ton/ha followed by genotypes BL 3629 (3.83 ton/ha) and BL 3623 (3.81 ton/ha) from the application of nitrogen @ 150 kg/ha. Based on two years results, it can be concluded that N was a limiting factor in the productivity of wheat. Nitrogen @ 150 kg per ha produced higher yield and yield attributing characters. Similarly, the wheat genotypes NL 1055, BL 3629, BL 3623 and BL 3872 were superior among the genotypes.
Growth Promoting Effects of Vermiwash and Panchagavya on Dolichus Lablab under Field Experimental Conditions
Authors: Maheswari V.N. , Srikumaran M.P. , Rekha G.S. , Elumalai D. , Kaleena P.K.
Published: January 2017

The present study explores the growth promoting effects of vermiwash and panchagavya on Dolichus lablab. Vermiwash was obtained from the vermicomposting unit and panchagavya was prepared using cow products such as milk, curd, urine, ghee and dung. Different concentrations of vermiwash and panchagavya (5:2%, 10:3% and 15:4%) were applied to the bean plants once in every week for 90 days. The exo-morphological characters such as shoot length, internode length, diameter of the internode, number of leaves, leaf surface area and chlorophyll content were recorded prior to every treatment in all the groups. Interestingly, 10:3% vermiwash and panchagavya treated lablab beans showed better growth promoting effects than the other plants. Thus, the results of the present study clearly suggest that 10:3% vermiwash and panchagavya could be used as effective foliar spray in the near future.Int J Appl Sci Biotechnol, Vol 4(4): 513-518