bluuebunny/crossref_metadata_2025 huggingface dataset:
Global phylogeography of marine Synechococcus and Prochlorococcus reveals a distinct partitioning of lineages among oceanic biomes
Authors: Zwirglmaier Katrin , Jardillier Ludwig , Ostrowski Martin , Mazard Sophie , Garczarek Laurence , Vaulot Daniel , Not Fabrice , Massana Ramon , Ulloa Osvaldo , Scanlan Dave J.
Published: September 2007

Marine cyanobacteria of the genera Prochlorococcus and Synechococcus are important contributors to global primary production occupying a key position at the base of marine food webs. The genetically diverse nature of each genus is likely an important reason for their successful colonization of vast tracts of the world's oceans, a feature that has led to detailed analysis of the distribution of these genetic lineages at the local and ocean basin scale. Here, we extend these analyses to the global dimension, using new data from cruises in the Pacific, Indian and Arctic Oceans in combination with data from previous studies in the Atlantic Ocean, Arabian Sea, Red Sea and a circumnavigation of the southern hemisphere to form a data set which comprises most of the world's major ocean systems. We show that the distribution patterns of Prochlorococcus and Synechococcus lineages are remarkably similar in different ocean systems with comparable environmental conditions, but producing a strikingly different ‘signature’ in the four major ocean domains or biomes (the Polar Domain, Coastal Boundary Domain, Trade Winds Domain and Westerly Winds Domain). This clearly reiterates the idea of spatial partitioning of individual cyanobacterial lineages, but at the global scale.
Unexpected functional consequences of xenogeneic transgene expression in β‐cells of NOD mice
Authors: Leiter E. H. , Reifsnyder P. , Driver J. , Kamdar S. , Choisy‐Rossi C. , Serreze D. V. , Hara M. , Chervonsky A.
Published: October 2007

We describe unexpected alterations in the non‐obese diabetic (NOD/Lt) mouse model of type 1 diabetes (T1D) following forced β‐cell expression of non‐mammalian genes ligated to an insulin promoter sequence. These include the jellyfish green fluorescent protein (GFP), useful for β‐cell identification, and the bacteriophage P1 Cre recombinase, necessary for β cell–specific ablation of a gene using a Cre‐loxP system. Homozygous expression of GFP, driven by the mouse insulin 1 gene promoter (MIP‐GFP) in a single transgenic line of NOD mice, produced T1D in postnatal mice that was not associated with insulitis, but rather β cell–depleted islets. Hemizygous transgene expression suppressed spontaneous autoimmune T1D in females, and produced a male glucose intolerance syndrome associated with age‐dependent declines in plasma insulin content. Among lines of transgenic NOD/Lt mice expressing Cre recombinase driven by the rat insulin 2 promoter (RIP‐Cre), high, non‐mosaic expression correlated with suppressed T1D development. These findings emphasize the need for careful characterization of genetically manipulated NOD mouse stocks to insure that model characteristics have not been compromised.
A transgenic model to study the pathogenesis of somatic mtDNA mutation accumulation in β‐cells
Authors: Bensch K. G. , DeGraaf W. , Hansen P. A. , Zassenhaus H. P. , Corbett J. A.
Published: October 2007

Low levels of somatic mutations accumulate in mitochondrial DNA (mtDNA) as we age; however, the pathogenic nature of these mutations is unknown. In contrast, mutational loads of >30% of mtDNA are associated with electron transport chain defects that result in mitochondrial diseases such as mitochondrial encephalopathy lactic acidosis and stroke‐like episodes. Pancreatic β‐cells may be extremely sensitive to the accumulation of mtDNA mutations, as insulin secretion requires the mitochondrial oxidation of glucose to CO2. Type 2 diabetes arises when β‐cells fail to compensate for the increased demand for insulin, and many type 2 diabetics progress to insulin dependence because of a loss of β‐cell function or β‐cell death. This loss of β‐cell function/β‐cell death has been attributed to the toxic effects of elevated levels of lipids and glucose resulting in the enhanced production of free radicals in β‐cells. mtDNA, localized in close proximity to one of the major cellular sites of free radical production, comprises more than 95% coding sequences such that mutations result in changes in the coding sequence. It has long been known that mtDNA mutations accumulate with age; however, only recently have studies examined the influence of somatic mtDNA mutation accumulation on disease pathogenesis. This article will focus on the effects of low‐level somatic mtDNA mutation accumulation on ageing, cardiovascular disease and diabetes.
Role of the M3muscarinic acetylcholine receptor in β‐cell function and glucose homeostasis
Authors: Gautam D. , Han S.‐J. , Duttaroy A. , Mears D. , Hamdan F. F. , Li J. H. , Cui Y. , Jeon J. , Wess J.
Published: October 2007

The release of insufficient amounts of insulin in the presence of elevated blood glucose levels is one of the key features of type 2 diabetes. Various lines of evidence indicate that acetylcholine (ACh), the major neurotransmitter of the parasympathetic nervous system, can enhance glucose‐stimulated insulin secretion from pancreatic β‐cells. Studies with isolated islets prepared from whole body M3muscarinic ACh receptor knockout mice showed that cholinergic amplification of glucose‐dependent insulin secretion is exclusively mediated by the M3muscarinic receptor subtype. To investigate the physiological relevance of this muscarinic pathway, we used Cre/loxP technology to generate mutant mice that lack M3receptors only in pancreatic β‐cells. These mutant mice displayed impaired glucose tolerance and significantly reduced insulin secretion. In contrast, transgenic mice overexpressing M3receptors in pancreatic β‐cells showed a pronounced increase in glucose tolerance and insulin secretion and were resistant to diet‐induced glucose intolerance and hyperglycaemia. These findings indicate that β‐cell M3muscarinic receptors are essential for maintaining proper insulin secretion and glucose homeostasis. Moreover, our data suggest that enhancing signalling through β‐cell M3muscarinic receptors may represent a new avenue in the treatment of glucose intolerance and type 2 diabetes.
Regulation of pancreatic β‐cell function by the forkhead protein FoxO1
Authors: Buteau J. , Accili D.
Published: October 2007

Forkhead transcription factors of the FoxO family play a critical role in cellular differentiation, proliferation, apoptosis and stress resistance. FoxO1 regulates glucose and lipid production in liver; food intake in the hypothalamus and cell differentiation in preadipocytes, myoblasts and vascular endothelium. In this review, we summarize recent literature on the role of FoxO1 in pancreatic β cells. FoxO1 regulates β‐cell proliferation and protects against β‐cell failure induced by oxidative stress through NeuroD and MafA induction. In addition, FoxO1 nuclear exclusion is required for the proliferative effects of glucoincretin glucagon‐like peptide‐1 in islets. The data begin to outline an overarching role of FoxO1 in β‐cell function.
Islet gene expression and function in type 2 diabetes; studies in the Goto‐Kakizaki rat and humans
Authors: Östenson C.‐G. , Efendic S.
Published: October 2007

Defective β‐cell function with resulting impairment of glucose‐stimulated insulin release is a critical factor in the pathogenesis of type 2 diabetes. Accumulated studies in pancreatic islets of the spontaneously diabetic Goto‐Kakizaki (GK) rat suggest that this is a useful animal model of type 2 diabetes. The GK rat is non‐obese, and abnormal glucose regulation develops early in life in association with impaired insulin secretion. There are some differences in islet morphology and function reported between different GK rat colonies. In addition to reduction of β‐cell mass, a number of β‐cell defects have been described with possible relevance for the reduced insulin secretion. Interestingly, some of these defects have also been shown in isolated islets from type 2 diabetic humans. The polygenic nature of diabetes heredity in the GK rat may well resemble the genetic basis in the majority of patients with type 2 diabetes. Here, we review studies concerning β‐cell function and islet gene expression in the GK rat and compare it with the limited number of investigations on similar topics in isolated islets from patients with type 2 diabetes.
Prevalence of overweight and obesity in Eti‐Osa LGA, Lagos, Nigeria
Authors: Ben‐Bassey U. P. , Oduwole A. O. , Ogundipe O. O.
Published: September 2007

In many of the urban centres of the developing countries, a change in lifestyle due to increased affluence has been observed. It has been shown that change in lifestyle is an important factor in the global epidemic of overweight and obesity. The aim of this study was to assess the influence of lifestyle and socioeconomic class on the prevalence of overweight and obesity amongst adolescents from rural and urban centres in Lagos, Nigeria. This is a cross‐sectional prospective survey carried out on a sample of 1504 randomly selected adolescents, aged between 10 and 19 years, from six public secondary schools located in urban and rural areas of the Eti‐Osa local government area of Lagos State, Nigeria. A self‐designed completed questionnaire was used to determine the participants' socio‐demographic characteristics. Anthropometric measurements were taken to calculate their body mass index (BMI). The overall prevalence rates of overweight and obesity in the urban and rural areas, respectively, were 3.7% and 0.4%, and 3.0% and 0.0%. Socioeconomic class did not significantly affect the BMI values. Overweight is an evolving problem, while obesity is seemingly not a problem yet in adolescent school‐aged children in Lagos State, Nigeria.
The Logic of Transnational Action: The Good Corporation and the Global Compact
Authors: Bennie Lynn , Bernhagen Patrick , Mitchell Neil J.
Published: September 2007

This article examines corporate participation in the UN Global Compact programme. Using data on the world's 2,000 largest companies, we address the question of why companies voluntarily assume the programme's responsibilities and promote the rights of ‘global citizenship’. Our analytic approach is to view transnational corporate political behaviour as a result of firm-level decisions shaped by country-level variation in political audience effects. Drawing on earlier research on more conventional forms of corporate political activity, we expect factors influential in the standard model of firm political activity to determine participation in the Global Compact. In addition, we argue that this highly visible, less instrumental dimension of a firm's political behaviour is driven by efforts to build a good environmental and human rights reputation with its audience of external actors. The importance of environmental and human rights concerns depends on the substance of the firm's business activities, the availability of investment and ‘exit’ options, and the home audience's bias towards the UN and human and environmental rights. We find support for political factors as well as firm and industry-level characteristics influencing the decision to participate in the Global Compact.
News Media and Peace Building in Asymmetrical Conflicts: The Flow of News between Jordan and Israel
Authors: Wolfsfeld Gadi , Alimi Eitan Y. , Kailani Wasfi
Published: September 2007

This study explores the role of the news media in asymmetrical conflicts after countries have signed a peace agreement. While most research has focused on the inherently negative role the press plays in attempts to bring peace, this study attempts to look at this issue using a more dynamic perspective. The theoretical argument focuses on how political factors affect the quantity and quality of the news flow and some of the ways in which leaders can sometimes overcome the obstacles they face in promoting encouraging news about peace. The model considers two political factors that have a major impact on media performance: the relative level of political power of the two sides and the varying amount of hostility. To illustrate the importance of these factors we focus on the flow of news between Jordan and Israel between 1999 and 2002. The major findings from content analyses of news articles ( N = 859) appearing in both countries show that while Jordanians are exposed to massive amounts of mostly negative information about Israel, the Israeli public reads almost nothing about Jordan. Despite all this, it was also found that the initiation of diplomatic relations between the former enemies allowed for the creation of important ‘news slots’ that were previously unavailable. This development created space for less threatening types of news and also allowed leaders from both Jordan and Israel to initiate some positive stories about peace, even during some of the darkest periods.
Abnormal surface EMG during clinically normal wrist movement in cervical dystonia
Authors: De Vries P. M. , Leenders K. L. , Van Der Hoeven J. H. , De Jong B. M. , Kuiper A. J. , Maurits N. M.
Published: September 2007

We investigated whether patients with cervical dystonia (CD) have abnormal muscle activation in non‐dystonic body parts. Eight healthy controls and eight CD patients performed a flexion‐extension movement of the right wrist. Movement execution was recorded by surface electromyography (EMG) from forearm muscles. Although patients had no complaints concerning wrist movement and had no apparent difficulty in executing the task, they demonstrated lower mean EMG amplitude (flexor: 0.32 mV and extensor: 0.61 mV) than controls (flexor: 0.67 mV; P = 0.021 and extensor: 1.18 mV; P = 0.068; borderline significant). Mean extensor muscle contraction was prolonged in patients (1860 ms) compared with controls (1334 ms; P = 0.026). Variation in mean EMG amplitude over movements tended to be higher in patients (flexor: 43% and extensor: 35%) than controls (flexor: 34%; P = 0.072 and extensor: 26%; P = 0.073). These results suggest that CD patients also have abnormal muscle activation in non‐dystonic body parts at a subclinical level. This would support the concept that in dystonia, non‐dystonic limbs are in a ‘pre‐dystonic state’.
Reversible dementia and corresponding CSF alterations due to intraspinal lumbosacral metastasis of a prostate carcinoma
Authors: Winkler F. , Gschwendtner A. , Theisen D. , Peraud A. , Straube A.
Published: September 2007

We report, for the first time, how intraspinal carcinoma metastasis can cause reversible dementia accompanied by distinct cerebrospinal fluid (CSF) alterations. A 73‐year‐old male patient who suffered from rapidly progressive dementia and gait disturbance showed marked abnormalities of CSF tau protein, amyloid β(1‐42), and prostate‐specific antigen. A lumbosacral, intraspinal metastasis from a prostate carcinoma was found, and after microsurgical removal, CSF alterations normalized and the clinical symptoms regressed. This case illustrates how malignant tumors can disturb brain function via indirect mechanisms.
Prescribing patterns of antiepileptic drugs in Italy: a nationwide population‐based study in the years 2000–2005
Authors: Savica R. , Beghi E. , Mazzaglia G. , Innocenti F. , Brignoli O. , Cricelli C. , Caputi A. P. , Musolino R. , Spina E. , Trifirò G.
Published: September 2007

To evaluate prevalence of use and prescribing patterns of antiepileptic drugs (AEDs) in Italian general practice. Primary care data were obtained from the Health Search Database, a longitudinal observational database implemented by the Italian College of General Practitioners (GPs). We selected 465 061 subjects registered by the end of 2005 in the lists of 320 GPs, homogeneously distributed throughout Italy. Prevalence of AED use was assessed in the entire sample and by drug type, age group, year and main geographic area (north, centre and south/islands). Overall, 24 383 subjects (5.2%) received at least one AED prescription in the study period. Prevalence of AED use (with 95% confidence interval) increased progressively from 7.1 (6.9–7.3) in 2000 to 11.8 (11.5–12.1) in 2005 for old AEDs and from 1.1 (1.0–1.2) to 12.2 (11.9–12.5) for new AEDs. Carbamazepine, phenobarbital and valproic acid were the most common AEDs until 2003, when gabapentin became first. There were no differences in prescribing patterns in the three main geographic areas. Newer AEDs were mostly used in patients aged 65 years and older. The more widespread use of newer AEDs was for mood disorders or pain. Older AED currently remain first line drugs for epileptic disorders. An increasing use of AEDs has been recently observed over a 6‐year period in Italian general practice, mostly explained by newer compounds used for conditions other than epilepsy.
Cerebrospinal fluid neurofilament light levels in amyotrophic lateral sclerosis: impact of SOD1 genotype
Authors: Zetterberg H. , Jacobsson J. , Rosengren L. , Blennow K. , Andersen P. M.
Published: September 2007

Amyotrophic lateral sclerosis (ALS) is a neurodegenerative syndrome with familial and sporadic forms. Most ALS‐associated mutations are found in the superoxide dismutase 1 (SOD1) gene. We conducted a study including 60 sporadic and 19 familial ALS patients, 206 reference patients with other neurological disorders and 40 age‐ and sex‐matched healthy controls to test the hypothesis that cerebrospinal fluid (CSF) levels of neurofilament light (NF‐L) protein, a marker of axonal degeneration, might provide diagnostic and prognostic information on the disease. All ALS patients were screened for SOD1 mutations. Ten of the familial and five of the sporadic cases carried SOD1 mutations. NF‐L concentration [median (range)] was strongly elevated in ALS [2110 (255–10 800) ng/l] compared with reference patients and healthy controls [277 (<125–15 506) and 175 (<125–710) ng/l, respectively, P < 0.001] and correlated inversely with disease duration (Spearman R = −0.518, P = 0.001). NF‐L levels were lower in SOD1 mutation‐associated ALS compared with SOD1 wild‐type (wt) ALS (P = 0.03). In conclusion, CSF NF‐L levels may provide both diagnostic and prognostic information, particularly in SOD1 wt ALS.
A prospective study of patterns of fatigue in multiple sclerosis
Authors: Lerdal A. , Gulowsen Celius E. , Krupp L. , Dahl A. A.
Published: September 2007

We sought to identify clinical characteristics and socio‐demographic variables associated with longitudinal patterns of fatigue in multiple sclerosis (MS) patients. A questionnaire including the Fatigue Severity Scale (FSS) was mailed to a community sample of 502 MS patients three times 1 year apart. Three patterns of fatigue were defined: persistent fatigue (PF) (mean FSS score ≥5 at all time‐points), sporadic fatigue (SF) (mean FSS score ≥5 at one or two time‐points) and no fatigue (mean FSS score <5 at all time‐points). Among the 267 (53%) patients who responded at all time‐points, 101 [38%, 95% confidence intervals (CI) 32–44] had persistent, 98 (37%, 95% CI 31–43) sporadic and 68 (25%, 95% CI 20–31) no fatigue. Persistent and sporadic fatigue were more common in patients with, increased neurological impairment (P < 0.001), primary progressive MS (P = 0.01), insomnia (P < 0.001), heat sensitivity (P < 0.001), sudden‐onset fatigue (P < 0.001) or mood disturbance (P < 0.001) compared with patients without fatigue. Multivariable analysis showed that depression (PF P = 0.02, SF P < 0.001), heat sensitivity (PF P = 0.04, SF P = 0.02) and physical impairment (PF P = 0.004, SF P = 0.01) were associated with both sporadic and persistent fatigue. About 75% of the patients had persistent or sporadic fatigue over a 2 years observation period. Multivariable analyses confirmed a significant association between levels of depression, physical impairment and persistent fatigue.
Governing universal health insurance in Korea and Taiwan
Authors: Kwon Huck‐ju , Chen Fen‐ling
Published: September 2007

This article examines policy responses to the rising costs of healthcare in the Republic of Korea and Taiwan from a governance perspective. It tries to answer why the two countries responded differently to a similar set of challenges facing their National Health Insurance (NHI). While Taiwan – in an attempt to contain costs – introduced a global budgeting system, Korea failed to do so. Governments in both countries attempted to establish a new mode of governance, bringing multiple stakeholders to health policy making in order to build social consensus. But the Korean government, as this article shows, could not resolve its policy deadlock because of a loss of trust between the government and the medical profession, caused by the separation reform of 2001. Even though Taiwan was better able than Korea to address the financial challenges of its NHI, the new mode of health governance is still on shaky ground. This article argues that because neither government now enjoys the exclusive power over health policy that they once did under the developmental state, it is essential to find a way in which different stakeholders can make the necessary compromises that will enable the NHI to run on a sustainable path for the future.
Congenital hypertrophy of the retinal pigment epithelium: prevalence and ocular features in the optometric population
Authors: Coleman Peggy , Barnard N. A. Simon
Published: September 2007

Aim:  In this study we aimed to determine the prevalence, features and associations of congenital hypertrophy of the retinal pigment epithelium (CHRPE) in the optometric population.

Method:  The Optomap imaging system uses an ultra‐wide‐field scanning–laser ophthalmoscope to image the fundus at the choroidal and retinal levels, non‐mydriatically, capturing an image of up to 200°. Optomap images of 1745 consecutive patients obtained at a recent optometric examination were examined retrospectively.

Results:  The prevalence of CHRPE was found to be 1.20%. CHRPE was found to be most commonly located temporally to the optic disc within the peripheral fundus. All lesions found were of previously documented shapes and sizes, and divided approximately evenly between those with and without depigmented haloes and lacunae; all were monocular. The progression of the condition could not be accurately described without follow‐up. The evidence found appears to support the theory that increasing atrophy is related to flat, overall enlargement of the lesion. No symptoms or associations were found, and no abnormalities were found in the fellow eye. No evidence was found to suggest a relationship between true CHRPE and familial adenomatous polyposis coli, Gardner’s or Turcot’s syndromes.
Personality dimensions of people who suffer from visual stress
Authors: Hollis J. , Allen P. M. , Fleischmann D. , Aulak R.
Published: September 2007

Personality dimensions of participants who suffer from visual stress were compared with those of normal participants using the Eysenck Personality Inventory. Extraversion–Introversion scores showed no significant differences between the participants who suffered visual stress and those who were classified as normal. By contrast, significant differences were found between the normal participants and those with visual stress in respect of Neuroticism–Stability. These differences accord with Eysenck’s personality theory which states that those who score highly on the neuroticism scale do so because they have a neurological system with a low threshold such that their neurological system is easily activated by external stimuli. The findings also relate directly to the theory of visual stress proposed by Wilkins which postulates that visual stress results from an excess of neural activity. The data may indicate that the excess activity is likely to be localised at particular neurological regions or neural processes.
Phosphorus accumulation, leaching and residual effects on crop yields from long‐term applications in the subtropics
Authors: Aulakh M. S. , Garg A. K. , Kabba B. S.
Published: September 2007

The effects of 25 years of annual applications of P fertilizer on the accumulation and migration of soil Olsen‐P, and the effects of soil residual P on crop yields by withholding P application for the following 5 years, were evaluated in a subtropical region. Annual application of P fertilizer for 25 years to crops in summer (groundnut), winter (wheat, mustard or rapeseed) or in both seasons raised the Olsen‐P status of the plough layer (0–15 cm) from initially very low (12 kg P ha−1) to medium (18 kg P ha−1) and very high levels (40–59 kg P ha−1), depending on the amount of P surplus (amount of fertilizer applied in excess of removal by crops) (r = 0.86, P ≥ 0.01). However, only 4–9% of the applied P fertilizer accumulated as Olsen‐P to a depth of 15 cm (an increase of 2 mg kg−1per 100 kg ha−1 surplus P) in the sandy loam soil. In the following 5 years, the raising of 10 crops without P fertilizer applications decreased the accumulated Olsen‐P by only 20–30% depending upon the amount of accumulated P and crop requirements. After 29 years, 45–256 kg of residual P fertilizer had accumulated as Olsen‐P ha−1 in the uppermost 150 cm with 43–58% below 60 cm depth; this indicates enormous movement of applied P to deeper layers in this coarse textured soil with low P retention capacity for nutrients. Groundnut was more efficient in utilizing residual P than rapeseed; however, for both crops the yield advantage of residual P could be compensated for by fresh P applications. These results demonstrated little agronomic advantage above approximately 20 mg kg−1 Olsen‐P build‐up and suggested that further elevation of soil P status would only increase the risk of environmental problems associated with the loss of P from agricultural soils in this region.
Effects of long‐term annual inputs of straw and organic manure on plant N uptake and soil N fluxes
Authors: Luxhøi J. , Elsgaard L. , Thomsen I. K. , Jensen L. S.
Published: September 2007

This study investigated the effects of long‐term annual inputs of animal manure and straw on the rate of gross nitrogen (N) mineralization–immobilization turnover (MIT), net N mineralization and potential nitrification, and examined how these N transformation rates affect plant N availability. The experiment was conducted during May–June 2001 in long‐term field experiments in Askov, Denmark, where organic manure and barley straw had been applied annually for 11 and 20 years prior to the year 2000, respectively. Thus, any differences could be attributed to residual effects from the previous years of application. Inputs of straw and organic manure to soil increased soil organic matter (SOM)‐N content in soil in the order: without straw, without manure < without straw, with manure < with straw, without manure < with straw, with manure. The inputs did not change net N mineralization in the soil. There was a distinct but non‐significant trend towards higher gross N mineralization with increasing SOM‐N. Gross N immobilization was enhanced by straw inputs and to a lesser extent by organic manure inputs, while potential nitrification was enhanced by both amendments. The results show that long‐term annual inputs of straw and organic manure can increase MIT rate and potential nitrification rate without influencing net N mineralization rate. MIT and potential nitrification explained 23–31% of the variation in plant N uptake, while net N mineralization rate only explained 1%. Plant N uptake therefore seems to be more influenced by MIT rate and potential nitrification rate than by net mineralization rate, presumably because mineral N in the transition between gross N mineralization and gross N immobilization is available for assimilation by plants.
Financial Reporting and Supplemental Voluntary Disclosures
Authors: BAGNOLI MARK , WATTS SUSAN G.
Published: September 2007

A standard result in the voluntary disclosure literature is that when the manager's private information is a signal correlated with the firm's liquidation value, mandatory disclosures substitute for voluntary disclosures. In this paper, we assume that the manager's private information complements the mandatory disclosure and show that the content and likelihood of a voluntary disclosure depend on whether the mandatory reports contain good or bad news. This different information asymmetry produces new, testable implications regarding the probability of and market reaction to voluntary disclosures. We also show that changes in mandatory disclosure regulations can have unintended consequences due to their effects on the manager's willingness to voluntarily provide supplemental disclosures.
The Use of Unsigned Earnings Quality Measures in Tests of Earnings Management
Authors: HRIBAR PAUL , CRAIG NICHOLS D.
Published: September 2007

This paper examines the implications of using the absolute value of discretionary accruals when testing for earnings management. First, we analytically develop the mean and variance of the distribution of absolute discretionary accruals, and show that the expected value is an increasing function of the variance in the underlying error term from the first‐stage discretionary accrual estimation model. Second, we highlight several firm characteristics that are related to the error variance in discretionary accrual estimation models. Using simulations, we show that correlation between the earnings management partitioning variable and these firm characteristics leads to an overrejection of the null hypothesis of no earnings management. Third, we provide research design suggestions to help researchers mitigate the potential bias arising from the use of unsigned measures of earnings management. Using these suggestions, we replicate a recent study, and demonstrate that the inferences change after controlling for operating volatility.
An Analysis of Insiders' Use of Prepaid Variable Forward Transactions
Authors: JAGOLINZER ALAN D. , MATSUNAGA STEVEN R. , YEUNG P. ERIC
Published: September 2007

This study examines firm performance surrounding insiders' prepaid variable forward (PVF) transactions to infer insiders' information when they enter these off‐market contracts. PVFs allow insiders to hedge downside risk, share performance gains, and obtain immediate large‐sum cash payments for investment or consumption. On average, PVF transactions cover 30% of a sample insider's firm‐specific wealth ($22 million), which is substantially larger than a typical open‐market sale. PVFs systematically follow strong firm performance and precede degraded stock and earnings performance. PVFs also precede periods of negative abnormal returns relative to potential alternative investments. The documented association between PVFs and performance declines does not appear to result from the market's response to transaction disclosure, participant self‐selection, or general price reversals. Thus, evidence suggests that insiders use PVFs to diversify firm‐specific holdings in anticipation of performance declines.
Assessment of public–private–NGO partnerships: Water and sanitation services in slums
Authors: Baruah Bipasha
Published: October 2007

The Self‐Employed Women's Association (SEWA) is a trade union founded in 1972 to organize women in the informal sector in the western Indian state of Gujarat for better working conditions and social security provisions. The Gujarat Mahila Housing SEWA Trust (MHT) and the SEWA Bank are independently registered SEWA sister organizations that facilitate self‐employed women's access to housing and financial services, respectively. This paper seeks to document and critically analyze the experiences of MHT and SEWA Bank in partnering with the state, the private sector, funding agencies, urban local bodies and other NGOs in developing and delivering housing, water and sanitation programs for low‐income urban families living in slums. Using MHT as a case study, this paper will shed light upon challenges and opportunities NGOs may face while collaborating with partners with different core philosophies, motivations, working styles, strengths and constraints. The paper also makes recommendations that would enable different actors to play an optimal role in partnerships designed to improve the living and working conditions of the poor.
THE REUNIFICATION OF CARL ZEISS IN JENA AND OBERKOCHEN
Authors: Hobbie D.
Published: October 2007

The reunification of Germany also paved the way for the reunion of Carl Zeiss in Jena and Oberkochen in 1991, after many months of negotiation. For the surveying and photogrammetry divisions, this means that a joint policy for development, production and marketing will be pursued in Jena and Oberkochen in the future. The two photogrammetry divisions in Jena and Oberkochen will continue to exist on the market, with both their advanced aerial survey cameras (LMK 2000 and RMK TOP) being available. While Oberkochen will concentrate on the further development of analytical plotters and aerial photograph rectification systems, Jena will increasingly specialise in software development, which is an expanding field. Due to its longstanding expertise in these fields, Jena will also continue its activities in the fields of interpretation and close range photogrammetry, including the taking and evaluation of images.

La ré‐unification de ľAllemagne a éalement ouvert la voie à celle des deux Zeiss, léna et Oberkochen, en 1991, après plusieurs mois de négotiation. Pour les divisions des levés et de la photogrammétrie, cela signifie qu ľon mènera dorénavant, à Iéna et à Oberkochen, une politique commune en ce qui concerne les developpements, la production et le marketing. Les deux divisions photogrammétriques, celle ďléna et celle ďOberkochen, continueront ďêtre présentes sur le marché, offrant toutes deux lews chambres photogrammétriques aériennes avancées LMK 2000 et RMK TOP.

Tandis qu à Oberkochen on concentre les activités sur lapoursuite du développement des restituteurs analytiques et des systèmes de redressement des photographies aériennes, à léna on se spécialisera dans le développement des logiciels, domaine qui est en expansion.

Etant donnée la compétence que ľon a acquise de longue date à Iéna dans le domaine de ľinterprétation et dans celui de la photogrammétrie à courte distance, on γ poursuivra les activités dans ces domaines, qui comprennent également la saisie et ľévaluation des images.

Die Wiedervereinigung Deutschlands bahnte im Jahre 1991 nach vielen Monalen der Verhandlung auch den Weg zur Vereinigung der Firmen von Carl Zeiss in Jena und Oberkochen. Für die Abteilungen Vermessung und Photogrammetrie bedeutet das, daβ in Zukunft für Entwicklung, Produktion und Vertrieb in Jena und Oberkochen eine abtestimmte Politik verfolgt wird. Die beiden photogrammetrischen Abteilungen in Jena and Oberkochen werden weiterhin mil ihren beiden Luftbildmeβkammern (LMK 2000 und RMK TOP) auf dem Markt vertreten sein.

Wahrend sich Oberkochen auf die Weiterentwicklung analytischer Auswertegeräte und von Systemen zur Luftbildentzerrung konzentriert, wird sich Jena auf die Software‐Entwicklung spezialisieren, was ein stark expandierendes Gebiet ist. Dank langjähriger Erfahrungen wird Jena seine Aktivitäten auf den Gebieten Photointerpretation und Nahbereichsphoto‐grammetrie fortsetzen, wobei Bildaufnahme und Bildbewertung einges‐chlossen sind.
HEIGHT ESTIMATION USING VIDEO SECURITY IMAGERY
Authors: Chandler J. H.
Published: October 2007

Security video imagery has been used by the Engineering Photogrammetry Unit at City University to determine the height of a person robbing a betting office. The problem of selecting the correct functional model where a network is geometrically weak and consequently unreliable is both illustrated and stressed. Controlled tests suggest that appropriate software and detailed analysis can produce both precise and accurate estimates. Benefit to the legal profession of this particular measurement technique is not apparent, due to non‐photogrammetric limitations.

Resume

On a pu utiliser ľimagerie ďune video ďun systéme de surete, au laboratoire de photogrammétrie ďingénierie de la City University, pour déterminer la taille ďune personne dévalisant un bureau du pari mutuel.

On met plus particuliérement ľaccent sur le probléme du choix ďun modèle fonctionnel correct, là où le réseau est géométriquement très lâche et par conséquent peu fiable. Des essais contrôles ont montré qu'en procéant à une analyse détaillée et en utilisant un logiciel approprié on pouvait obtenir des évaluations à la fois précises et exactes. Toutefois le bénéfice que peut tirer la profession juridique de cette technique de mesures particulière n'est pas évident, par suite des limitations qui ne sont pas ďordre photo‐grammétrique.

Aufzeichnungen eines Sicherheits‐Video‐Systems wurden durch die Abteilung für Ingenieurphotogrammetrie der City University genutzt, um die Gröβe einer Person zu bestimmen, die ein Wettbüro ausgeraubt hat. Die Auswahl eines korrekten funktionalen Modells bei schwacher und folglich unzuverlässiger geometrischer Grundlage wird veranschaulicht und als Problem herausgearbeitet. Kontrollierte Versuche zeigen, daβ eine geeignete Software und detaillierte Analyse sowohl genaue me auch zuverlässige Schätzwerte liefern können. Ein Vorteil dieser besonderen Meβmethodefür Juristen ist wegen der nicht‐photogrammetrischen Begrenzungen nicht erkennbar.
Safety and Immunogenicity Profile of the Concomitant Administration of ZOSTAVAX and Inactivated Influenza Vaccine in Adults Aged 50 and Older
Authors: Kerzner Boris , Murray Alexander V. , Cheng Eric , Ifle Rudy , Harvey Peter R. , Tomlinson Mark , Barben Julie L. , Rarrick Kimberly , Stek Jon E. , Chung Mi‐Ok , Schödel Florian P. , Wang William W. B. , Xu Jin , Chan Ivan S. F. , Silber Jeffrey L. , Schlienger Katia
Published: September 2007

OBJECTIVES: To evaluate the safety and immunogenicity of ZOSTAVAX administered concomitantly with inactivated influenza vaccine or sequentially in adults aged 50 and older.

DESIGN: Randomized, blinded, placebo‐controlled study.

SETTING: Thirteen U.S. and seven European study sites.

PARTICIPANTS: Three hundred eighty‐two concomitantly, 380 sequentially vaccinated subjects.

INTERVENTION: The concomitant vaccination group received influenza vaccine and ZOSTAVAX at separate injection sites on Day 1 and placebo at Week 4. The nonconcomitant vaccination group received influenza vaccine and placebo at separate injection sites on Day 1 and ZOSTAVAX at Week 4.

MEASUREMENTS: Primary safety endpoints: vaccine‐related serious adverse experiences (AEs) within 28 days postvaccination (PV); and diary card–prompted local and systemic AEs. Primary immunogenicity endpoints: geometric mean titer (GMT) and geometric mean fold rise (GMFR) from baseline of varicella‐zoster virus (VZV) antibody (Ab) at 4 weeks PV according to glycoprotein enzyme‐linked immunosorbent assay (gpELISA) and GMT of influenza Ab for the three vaccine strains (2005–2006 influenza season) at 4 weeks PV according to hemagglutination inhibition assay. Secondary immunogenicity endpoint: influenza seroconversion rates (SCRs).

RESULTS: No serious AEs related to ZOSTAVAX were observed during the study. VZV Ab GMTs 4 weeks PV for the concomitant and sequential groups were 554 and 597 gpELISA U/mL, respectively. The estimated VZV Ab GMT ratio was 0.9 (95% confidence interval (CI)=0.8–1.0), indicating noninferior (P<.001 for the null hypothesis of GMT ratio <0.67) responses. Estimated VZV Ab GMFR from baseline in the concomitant group was 2.1 (95% CI=2.0–2.3), indicating acceptable fold rise. Estimated GMT ratios (concomitant/sequential) for influenza strains A(H1N1), A(H3N2), and B were 0.9 (95% CI=0.8–1.1), 1.1 (95% CI=0.9–1.3), and 0.9 (95% CI=0.8–1.1), respectively, and SCRs were comparable across both groups, with more than 85% achieving titers of 1:40 or greater, meeting regulatory criteria.

CONCLUSION: ZOSTAVAX and influenza vaccine given concomitantly are generally well tolerated in adults aged 50 and older. Ab responses were similar whether ZOSTAVAX and influenza vaccine were given concomitantly or sequentially.
Kidney Function as a Predictor of Loss of Lean Mass in Older Adults: Health, Aging and Body Composition Study
Authors: Fried Linda F. , Boudreau Robert , Lee Jung Sun , Chertow Glenn , Kurella‐Tamura Manjula , Shlipak Michael G. , Ding Jingzhong , Sellmeyer Deborah , Tylavsky Frances A. , Simsonick Eleanor , Kritchevsky Stephen B. , Harris Tamara B. , Newman Anne B. ,   for the Health, Aging and Body Composition Study
Published: September 2007

OBJECTIVES: To assess the association between kidney function and change in body composition in older individuals.

DESIGN: Prospective cohort study.

SETTING: Two sites, Pittsburgh, Pennsylvania, and Memphis, Tennessee.

PARTICIPANTS: Three thousand twenty‐six well‐functioning, participants aged 70 to 79 in the Health, Aging and Body Composition Study.

MEASUREMENTS: Body composition (bone‐free lean mass and fat mass) was measured using dual x‐ray absorptiometry annually for 4 years. Kidney function was measured at baseline according to serum creatinine (SCr). Comorbidity and inflammatory markers were evaluated as covariates in mixed‐model, repeated‐measures analysis.

RESULTS: High SCr was associated with loss of lean mass in men but not women, with a stronger relationship in black men (P=.02 for difference between slopes for white and black men). In white men, after adjustment for age and comorbidity, higher SCr remained associated with loss of lean mass (−0.07±0.03 kg/y greater loss per 0.4 mg/dL (1 standard deviation (SD)), P=.009) but was attenuated after adjustment for inflammatory factors (−0.05±0.03 kg/y greater loss per SD, P=.10). In black men, the relationship between SCr and loss of lean mass (−0.19±0.04 kg/y per SD, P<.001) persisted after adjustment for inflammation and overall weight change.

CONCLUSION: Impaired kidney function may contribute to loss of lean mass in older men. Inflammation appeared to mediate the relationship in white but not black men. Future studies should strive to elucidate mechanisms linking kidney disease and muscle loss and identify treatments to minimize loss of lean mass and its functional consequences.
Reinsurance for Natural and Man‐Made Catastrophes in the United States: Current State of the Market and Regulatory Reforms
Authors: Cummins J. David
Published: September 2007

Abstract

U.S. insurers are heavily dependent on global reinsurance markets to enable them to provide adequate primary market insurance coverage. This article reviews the response of the world's reinsurance industry to recent mega‐catastrophes and provides recommendations for regulatory reforms that would improve the efficiency of reinsurance markets. The article also considers the supply of insurance and reinsurance for terrorism and makes recommendations for joint public–private responses to insuring terrorism losses. The analysis shows that reinsurance markets responded efficiently to recent catastrophe losses and that substantial amounts of new capital enter the reinsurance industry very quickly following major catastrophic events. Considerable progress has been made in improving risk and exposure management, capital allocation, and rate of return targeting. Insurance price regulation for catastrophe‐prone lines of business is a major source of inefficiency in insurance and reinsurance markets. Deregulation of insurance prices would improve the efficiency of insurance markets, enabling markets to deal more effectively with mega‐catastrophes. The current inadequacy of the private terrorism reinsurance market suggests that the federal government may need to remain involved in this market, at least for the next several years.
Stock Market Sensitivity to U.K. Firms' Pension Discounting Assumptions
Authors: Klumpes Paul J. M. , McMeeking Kevin
Published: September 2007

Abstract

New U.K. pension accounting regulations significantly increase the exposure of the balance sheets of U.K. firms to volatilities in pension fund valuations. We examine whether the abnormal returns of firms that voluntarily used market‐based pension discount rates are significantly different from the abnormal returns of industry‐matched pair samples of firms that retained traditional cost‐based valuation assumptions during the period surrounding the release of the related exposure draft. We also examine the interest rate sensitivity of stock price returns over the 4‐year period before and after the announcement date. Consistent with our hypotheses, U.K. stock price returns incorporate the effect of unexpected interest rate changes on sources of pension earnings for firms that voluntarily switched to market‐based assumptions but do not incorporate these effects for firms that did not switch. These results suggest that unexpected changes in interest rates have a differential effect on a firm's sources of pension, financial, and core earnings.
Implications of IFRS for the European Insurance Industry—Insights From Capital Market Theory
Authors: Post Thomas , Gründl Helmut , Schmidl Lisa , Dorfman Mark S.
Published: September 2007

Abstract

The European insurance industry is currently undergoing a substantial change in financial reporting requirements. Beginning in 2005, compliance with the International Financial Reporting Standards (IFRS) has been required in the European Union. Substantial sections of the IFRS—leading to a market‐oriented valuation of insurance contracts—are still under construction and will be introduced in the next few years. To date, assessment of the potential impact of the new IFRS accounting and reporting system is largely found in trade literature, and in insurance industry business leader and expert commentator statements. The tenor of opinion is that the IFRS will create a serious challenge for the European insurance industry. To evaluate the impact of IFRS more scientifically, this article applies—where indicated—capital market theory and the concept of information efficiency. The article suggests that concerns about the effects of IFRS are exaggerated, and reveals that the main area of IFRS impact on the European insurance industry is likely to be on insurance product design.
Differentiating Atrioventricular Nodal Reentrant Tachycardia from Junctional Tachycardia: Novel Application of the Delta H‐A Interval
Authors: SRIVATHSAN KOMANDOOR , GAMI APOOR S. , BARRETT RENEE , MONAHAN KRISTI , PACKER DOUGLAS L. , ASIRVATHAM SAMUEL J.
Published: October 2007

Introduction: Junctional tachycardia (JT) and atrioventricular nodal reentrant tachycardia (AVNRT) can be difficult to differentiate. Yet, the two arrhythmias require distinct diagnostic and therapeutic approaches. We explored the utility of the delta H‐A interval as a novel technique to differentiate these two tachycardias.

Methods: We included 35 patients undergoing electrophysiology study who had typical AVNRT, 31 of whom also had JT during slow pathway ablation, and four of whom had spontaneous JT during isoproterenol administration. We measured the H‐A interval during tachycardia (H‐AT) and during ventricular pacing (H‐AP) from the basal right ventricle. Interobserver and intraobserver reliability of measurements was assessed. Ventricular pacing was performed at approximately the same rate as tachycardia. The delta H‐A interval was calculated as the H‐AP minus the H‐AT.

Results: There was excellent interobserver and intraobserver agreement for measurement of the H‐A interval. The average delta H‐A interval was −10 ms during AVNRT and 9 ms during JT (P < 0.00001). For the diagnosis of JT, a delta H‐A interval ≥ 0 ms had the sensitivity of 89%, specificity of 83%, positive predictive value of 84%, and negative predictive value of 88%. The delta H‐A interval was longer in men than in women with JT, but no gender‐based differences were seen with AVNRT. There was no difference in the H‐A interval based on age ≤ 60 years.

Conclusion: The delta H‐A interval is a novel and reproducibly measurable interval that aids the differentiation of JT and AVNRT during electrophysiology studies.