bluuebunny/crossref_metadata_2025 huggingface dataset:
Being a ‘good mother’: Dietary governmentality in the family food practices of three ethnocultural groups in Canada
Authors: Ristovski-Slijepcevic Svetlana , Chapman Gwen E. , Beagan Brenda L.
Published: August 2010

In this qualitative study with three ethnocultural groups in two regions of Canada, we explore how official dietary guidelines provide particular standards concerning ‘healthy eating’ that marginalize other understandings of the relationship between food and health. In families where parents and youth held shared ways of understanding healthy eating, the role of ‘good mother’ was constructed so as to include healthy eating expertise. Mothers expressed a perceived need to be personally responsible for providing skills and knowledge about healthy eating as well as guarding children against negative nutritional influences. Governing of family eating practices to conform to official nutritional advice occurred through information provision, monitoring in shopping and meal preparation, restricting and guiding food purchases, and directly translating expert knowledges into family food practices. In families where parents and youth held differing understandings of healthy eating, primarily families from ethnocultural minority groups, mothers often did not employ the particular western-originating strategies of conveying healthy eating information, or mentoring healthy meal preparation, nor did they regulate or restrict children’s food consumption. Western dietary guidelines entered into the family primarily through the youth, emphasizing the nutritional properties of food, often devaluing ‘traditional’ knowledge about healthy eating. These processes exemplify techniques of governmentality which simultaneously exercise control over people’s behaviour through normalizing some family food practices and marginalizing others.
Precarious beginnings: Gendered risk discourses in psychiatric research literature about postpartum depression
Authors: Godderis Rebecca
Published: August 2010

The transition to motherhood in western society is particularly informed by risk-based scientific and medical discourses and, as a result, women are especially subject to rationalities and practices that are employed in the name of risk. The aim of this article is to examine the gendered risk discourses that are embedded in one aspect of medicalized mothering — the postpartum period. This article interrogates three key elements of the discursive construction of postpartum depression (PPD) in contemporary psychiatric research literature (~1980—2007). Specifically, I examine how risk-based reasoning is incorporated into the concepts of the postpartum triad and the high-risk mother, and how arguments about why PPD is a ‘significant social problem’ create a tension between the rights of the mother and those of the child. By placing women in a position to manage certain types of risks related to the postpartum period, these discourses serve to responsibilize women and structure their subjectivities in gendered ways.This analysis contributes to a growing literature that investigates how assumptions about gender, race, class and sexuality are produced and re-produced through the notion of risk.
Cultural brokerage: Creating linkages between voices of lifeworld and medicine in cross-cultural clinical settings
Authors: Lo Ming-Cheng Miriam
Published: August 2010

Culturally competent healthcare has emerged as a policy solution to racial and ethnic health disparities in the United States. Current research indicates that patient-centered care is a central component of culturally competent healthcare, and a rich literature exists on how to elicit patients’ lifeworld voices through open-ended questions, sensitive communication skills, and power-sharing interaction styles. But it remains largely unclear how doctors create linkages between cultures of medicine and lifeworld as two sets of incongruent meaning systems. Without such linkages, a doctor lacks the cultural tool to incorporate her patient’s assumptions or frameworks into the voice of medicine, rendering it difficult to (at least partially) expand and transform the latter from within. This study explores how doctors perform this bridging work, conceptualized as cultural brokerage, on the job. Cultural brokerage entails mutual inclusion of different sets of schemas or frameworks with which people organize their meanings and information. Based on 24 in-depth interviews with primary care physicians in Northern California, this study inductively documents four empirical mechanisms of cultural brokerage: ‘translating between health systems’, ‘bridging divergent images of medicine’, ‘establishing long-term relationships’, and ‘working with patients’ relational networks’. Furthermore, the study argues that cultural brokerage must be understood as concrete ‘cultural labor’, which involves specific tasks and requires time and resources. I argue that the performance of cultural brokerage work is embedded in the institutional contexts of the clinic and therefore faces two macro-level constraints: the cultural ideology and the political economy of the American healthcare system.
Patient resistance towards diagnosis in primary care: Implications for concordance
Authors: Ijäs-Kallio Taru , Ruusuvuori Johanna , Peräkylä Anssi
Published: August 2010

This article reports a conversation analytic study of patients’ resisting responses after doctors’ diagnostic statements. In these responses, patients bring forward information that confronts the doctor’s diagnostic information. We examine two turn formats — aligning and misaligning — with which patients initiate resistance displays, and describe conversational resources of resistance the patients resort to: their immediate symptoms, their past experiences with similar illness conditions, information received in past medical visits and their diagnostic expectations that have been established earlier in the consultation.Through the deployment of these resources, patients orient to the doctor’s diagnostic information as negotiable and seek to further a shared understanding with the doctor on their condition. The results are discussed with regard to concordance as a process in which patients and doctors arrive at a shared understanding on the nature of the illness and its proper treatment. Our analysis illuminates the mechanisms in interaction in and through which concordance can be realized. Thus, we suggest that concordance can be seen to encompass not only treatment discussion but also the process where participants reach agreement about the diagnosis. The data of the study consist of 16 sequences of patients’ resisting responses to diagnosis and is drawn from 86 Finnish primary care visits for upper respiratory tract infections.
Using Ultrasound to Identify the Central Venous Catheter Tip in the Superior Vena Cava
Authors: Killu Keith , Parker Alton , Coba Victor , Horst Mathilda , Dulchavsky Scott
Published: August 2010

In this case series of 5 patients, ultrasound was used to verify the position of the central venous catheter in the superior vena cava using the supraclavicular approach. In all patients, the position of the catheter in the superior vena cava could be verified and the results compared with a postprocedure chest X ray.
Oxidation-resistant Film for Negative Active Materials of Lead–Acid Batteries Generated by Co-adsorption of Ascorbic Acid and Boric Acid
Authors: Miyanari Nagayoshi , Yamamuro Takateru , Kunitake Masashi , Nishiyama Katsuhiko
Published: August 2010

A simple and useful technique for preparing an oxidation-resistant film on a Pb electrode is reported. By dipping a Pb electrode into a mixed solution of 1% ascorbic and 5% boric acids at 40 °C and then drying in air, the film was coated on the surface to protect the Pb electrode from oxidation. EPMA results clearly showed that no oxidation of the Pb surface took place even after one week in air. In addition, the discharge curve of a Pb plate treated with the reported method was as good as that obtained from conventional methods.
Simple Intercalation Reaction of Layered Double Hydroxide with Sodium Valproate under Solid Conditions
Authors: Hayashi Aki , Nakayama Hirokazu
Published: August 2010

The intercalation of sodium valproate, a hygroscopic antiepileptic drug, was successful for the first time in the interlayer region of nitrate-type LDH simply by mixing both powders in a mortar at room temperature. The addition of a small amount of water accelerated the reaction.
Palladium Nanoparticles in Ionic Liquid by Sputter Deposition as Catalysts for Suzuki–Miyaura Coupling in Water
Authors: Oda Yoshiro , Hirano Koji , Yoshii Kazuki , Kuwabata Susumu , Torimoto Tsukasa , Miura Masahiro
Published: August 2010

Palladium nanoparticles in an ionic liquid prepared readily by sputter deposition efficiently catalyze the Suzuki–Miyaura coupling of hydrophobic as well as hydrophilic aryl halides in water.
Ein suboptimaler Ansatz zur schnellen modellprädiktiven Regelung nichtlinearer Systeme
Authors: Graichen Knut , Egretzberger Markus , Kugi Andreas
Published: August 2010

Der Beitrag stellt ein schnelles modellprädiktives Regelungsverfahren für nichtlineare Systeme mit Stellgrößenbeschränkungen vor. Das Verfahren berechnet in jedem Abtastschritt eine suboptimale Lösung des unterlagerten Optimierungsproblems, die über die Laufzeit des Prozesses inkrementell verbessert wird. Des Weiteren zeichnet sich das Verfahren durch eine feste Anzahl an Iterationen pro Abtastschritt aus und ist rechenzeit- und speichereffizient implementierbar. Die Echtzeitfähigkeit und Regelgüte sowie die inkrementelle Verbesserung des Verfahrens werden für einen Verladekran im Labormaßstab mit einer Abtastzeit von 2 ms verdeutlicht.
Effiziente und gesicherte Modellreduktion für parametrisierte dynamische Systeme
Authors: Haasdonk Bernard
Published: August 2010

Im vorliegenden Beitrag wird gezeigt, wie einige charakteristische Komponenten von Reduzierte-Basis-Verfahren auf die Ordnungsreduktion von parametrisierten linearen dynamischen Systemen übertragen werden können. Den Schlüssel für Effizienz des Reduktionsprozesses stellt eine Offline/Online-Zerlegung dar, welche unter Annahme einer affinen Parameterabhängigkeit der Systemkomponenten realisiert werden kann. Zusätzlich ist eine Absicherung der reduzierten Simulationsergebnisse durch garantierte, schnell zu berechnende und scharfe A-posteriori-Fehlerschranken möglich. Experimente zeigen die Anwendbarkeit der parametrischen Reduktionstechnik, die Zuverlässigkeit der Fehlerschätzer und die erreichte Laufzeit-Beschleunigung.
Backstepping zur Synchronisierung nichtlinearer dynamischer Systeme
Authors: Listmann Kim D. , Adamy Jürgen , Woolsey Craig A.
Published: August 2010

Es wird eine systematische Methode zum Entwurf synchronisierender Regler für Systeme in strenger Rückkopplungsform entwickelt. Dabei wird die Äquivalenz unter statischer Zustandsrückführung der gegebenen Systeme zu passiven Systemen ausgenutzt und eine neue Variante des Backstepping-Verfahrens vorgestellt. Es wird gezeigt, dass sich ein Kollektiv identischer Agenten synchronisiert, wenn das Kommunikationsnetzwerk zu allen Zeitpunkten stark zusammenhängend und ausgeglichen ist. Die Methode wird anhand zweier Beispiele illustriert.
Hierarchische Modellierung und Regelung hybrider Systeme auf zwei Ebenen
Authors: Stursberg Olaf , Paschedag Tina , Rungger Matthias , Ding Hao
Published: August 2010

Während hybride dynamische Modelle zur Behandlung von Systemen mit heterogener Dynamik mittlerweile relativ etabliert sind, beschränkt sich die überwiegende Mehrzahl von Ansätzen zur Auslegung und Analyse hybrider Systeme auf monolithische Modelle ohne Hierarchie. Dieser Beitrag zeigt zunächst auf, wie sich modulare hybride Systeme mit zwei Entscheidungsebenen, die z. B. zur Darstellung von Fertigungsprozessen geeignet sind, systematisch modellieren lassen. Der zweite Teil stellt eine Methodik vor, mit der sich ereignisdiskrete Stellgrößen (als koordinierende Steuerung) und kontinuierliche Eingänge (im Sinne eingebetteter Regelungen) kombiniert festlegen lassen. Die Methodik benutzt einen Ansatz der kostenbasierten Graphensuche auf der oberen Entscheidungsebene sowie Prinzipien der prädiktiven Regelung auf der unteren. Die Vorgehensweise wird anhand eines Fertigungsprozesses illustriert.
Sport-Related Concussion in Children and Adolescents
Authors: Halstead Mark E. , Walter Kevin D. ,   The Council on Sports Medicine and Fitness
Published: August 2010

Sport-related concussion is a “hot topic” in the media and in medicine. It is a common injury that is likely underreported by pediatric and adolescent athletes. Football has the highest incidence of concussion, but girls have higher concussion rates than boys do in similar sports. A clear understanding of the definition, signs, and symptoms of concussion is necessary to recognize it and rule out more severe intracranial injury. Concussion can cause symptoms that interfere with school, social and family relationships, and participation in sports. Recognition and education are paramount, because although proper equipment, sport technique, and adherence to rules of the sport may decrease the incidence or severity of concussions, nothing has been shown to prevent them. Appropriate management is essential for reducing the risk of long-term symptoms and complications. Cognitive and physical rest is the mainstay of management after diagnosis, and neuropsychological testing is a helpful tool in the management of concussion. Return to sport should be accomplished by using a progressive exercise program while evaluating for any return of signs or symptoms. This report serves as a basis for understanding the diagnosis and management of concussion in children and adolescent athletes.
Riscos à saúde em áreas próximas a aterros de resíduos sólidos urbanos
Authors: Gouveia Nelson , Prado Rogerio Ruscitto do
Published: August 2010

OBJETIVO: Avaliar a associação entre residência próxima a aterros de resíduos sólidos e a ocorrência de câncer e malformações congênitas nessas populações vizinhas. MÉTODOS: Foram selecionados e geocodificados óbitos ocorridos no período de 1998 a 2002 entre residentes do município de São Paulo, SP, segundo causas selecionadas. No período avaliado ocorreram 351 óbitos por câncer de fígado, 160 de bexiga e 224 por leucemia em adultos, 25 óbitos por leucemia entre crianças e 299 por malformação congênita nas áreas próximas aos aterros. Buffers com raios de 2 km em torno de 15 aterros delimitaram as áreas expostas. Razões de mortalidade padronizadas de cada desfecho foram analisadas em modelos espaciais bayesianos. RESULTADOS: De modo geral, os maiores valores das razões de mortalidade padronizadas localizam-se em áreas mais centrais do município e os aterros, nas áreas mais periféricas. As razões de mortalidade padronizadas não indicaram excesso de risco para os residentes nas áreas próximas aos aterros de resíduos sólidos no município de São Paulo. Para aterros em funcionamento encontrou-se risco aumentado para câncer de bexiga, fígado e para mortes por malformações congênitas, porém, sem significância estatística. CONCLUSÕES: Não se encontrou aumento no risco de câncer ou de malformações congênitas nas áreas vizinhas aos depósitos de resíduos urbanos do município de São Paulo. As fracas associações e a imprecisão das estimativas obtidas não permitem estabelecer relação causal.
As novas tecnologias da informação e o consumismo em saúde
Authors: Vasconcellos-Silva Paulo Roberto , Castiel Luis David , Bagrichevsky Marcos , Griep Rosane Harter
Published: August 2010

Uma ampliação dos conceitos de consumo tem se deslocado na direção de processos sociais até agora não contemplados por categorias tradicionais. A presente revisão analisa a aplicação dos conceitos clássicos sobre consumismo às práticas recentemente identificadas no campo da saúde, como o fenômeno da cibercondria. O desafio teórico se refere à dificuldade de extrapolação das perspectivas econômicas do consumismo às questões do auto-cuidado no contexto das tecnologias de informação e comunicação (TICs). Procura-se compreender o fenômeno da mercadorização do cuidar-de-si sob o imperativo da auto-responsabilização em saúde. São identificadas e descritas as novas identidades consumidoras em vista das inauditas questões acerca dos aprimoramentos técnicos a modificar a natureza do auto-cuidado. Conclui-se que a saúde é consumida como vitalidade decomposta em artefatos de comercializar no contexto de uma nova bioeconomia - não mais ligada à idéia de emulação e posse, e sim a novas formas de perceber-se e cuidar-se perante múltiplos riscos e novas definições do que é ser humano.
Avaliação dos serviços de urgência e emergência da rede hospitalar de referência no Nordeste Brasileiro
Authors: Dubeux Luciana Santos , Freese Eduardo , Reis Yluska Almeida Coelho dos
Published: August 2010

Este artigo avalia o grau de implantação de dez serviços de urgência/emergência hospitalar, que compõem a rede de referência macro e microrregional em Pernambuco, Nordeste brasileiro. Aborda critérios relativos à estrutura (física-organizacional, recursos materiais e humanos) e ao processo (atividades de rotina e de referência/contra-referência); classificando os hospitais como satisfatório, aceitável e deficiente. Aponta que a maioria dos hospitais se classifica como deficiente, estando entre estes todas as unidades de referência microrregionais e uma macrorregional. Estas últimas apresentam melhor desempenho quanto ao processo de trabalho; e a dimensão estrutura apresenta-se mais bem implantada nos hospitais microrregionais. Os resultados evidenciam como prioridade a qualificação dos hospitais avaliados, mediante o fortalecimento de políticas descentralizadas de recursos humanos e tecnológicos, direcionados à melhoria das práticas de trabalho consensuais aos contextos regionais do estado.
Sensitivity and specificity of the body mass index for the diagnosis of overweight/obesity in elderly
Authors: Vasconcelos Francisco de Assis Guedes de , Cordeiro Braian Alves , Rech Cassiano Ricardo , Petroski Edio Luiz
Published: August 2010

The aim of this article was to verify the sensitivity and specificity of the body mass index (BMI) cut-off points proposed by the World Health Organization (WHO) and the Nutrition Screening Initiative (NSI) for the diagnosis of obesity in the elderly. A cross-sectional study was made with 180 healthy elderly subjects from Florianópolis, Santa Catarina State, Brazil. Body fat percentage (%BF) was determined using DEXA (dual energy X-ray absorptiometry). The BMI cut-off point of the NSI offers better sensitivity and specificity for men (73.7% and 72.5% respectively). For women, the lower the cut-off point the better the sensitivity, with a BMI of 25kg/m² (sensitivity of 76.3% and specificity of 100%) being the most accurate for diagnosing obesity in elderly women. The WHO cut-off point offered very low sensitivity (28.9%). The results of this investigation lead to the conclusion that the cut-off points proposed by the WHO and the ones adopted by the NSI and by Lipschitz are not good indicators of obesity for the elderly of either sex, since they offer low sensitivity.
Maternal knowledge on child survival in the poorest areas of North and Northeast Brazil: o caso de áreas pobres nas regiões Norte e Nordeste do Brasil
Authors: Cesar Juraci A. , Diziekaniak Alessandra C. , Ribeiro Paula R. P. , Gonçalves Tatiane S. , Neumann Nelson A.
Published: August 2010

This study aimed to evaluate knowledge on child survival among mothers of children under five years of age living in nine municipalities in North and Northeast Brazil. A standardized questionnaire was used for home interviews of mothers visited by volunteers from the Pastorate of the Child and mothers not visited by the program (control areas). The association between independent variables and the outcome (visited versus not visited by the Pastorate of the Child) was evaluated using the chi-square test. Among the 752 mothers studied, 386 were visited by Pastorate of the Child volunteers and 366 were not visited. Mothers visited by the Pastorate of the Child, although poorer, showed better knowledge on monitoring child growth and identifying child development difficulties as compared to mothers from the control areas. Despite the better performance of mothers visited by the Pastorate of the Child volunteers, maternal knowledge on child survival in both groups was less than desirable. This hinders the identification of more serious cases, delays seeking medical care, and reduces the impact on child morbidity and mortality.
Uso de medicamentos em uma aldeia Guaraní do litoral de Santa Catarina, Brasil
Authors: Diehl Eliana Elisabeth , Grassi Francielly
Published: August 2010

Este artigo analisa o consumo e as percepções de medicamentos entre índios Guaraní do litoral de Santa Catarina, Brasil. A pesquisa etnográfica envolveu observação participante, entrevistas abertas e semi-estruturadas e pesquisa domiciliar. Analisando seis meses (2008) de prescrições médicas, foram indicados 458 medicamentos em 236 consultas, sobressaindo-se as preparações para tosse e resfriado, os analgésicos e os anti-helmínticos, entre outros. Nas três pesquisas domiciliares, os analgésicos e as preparações para tosse e resfriado foram os mais encontrados em 2006 e 2007, e os antianêmicos em 2008. Os Guaraní utilizavam os serviços de atenção básica principalmente para gripe, tosse e diarréia, incluindo também em suas práticas a procura pelo pajé e a autoatenção com medicamentos e ervas, reconhecendo para os medicamentos sua eficácia e avaliando o tratamento de acordo com suas experiências e concepções do processo saúde-doença-atenção. O estudo indica a necessidade de diálogo entre profissionais e usuários, articulando os diferentes saberes em saúde.
Fatores associados à prática de atividade física global e de lazer em idosos: Inquérito de Saúde no Estado de São Paulo (ISA-SP), Brasil
Authors: Zaitune Maria Paula do Amaral , Barros Marilisa Berti de Azevedo , César Chester Luiz Galvão , Carandina Luana , Goldbaum Moisés , Alves Maria Cecilia Goi Porto
Published: August 2010

O propósito deste estudo foi medir a prevalência e os fatores associados à prática de atividade física global e de lazer em idosos (60 anos e mais). Estudo transversal de base populacional, com amostragem em múltiplos estágios que envolveu 1.950 idosos, residentes em áreas do Estado de São Paulo. A prevalência de atividade física global (avaliada pela versão curta do Questionário Internacional de Atividade Física - QIAF) foi de 73,9% e no lazer de 28,4%. Os resultados apontam para diferenças entre os fatores associados à atividade física global e no lazer. Os segmentos sociais mais vulneráveis ao sedentarismo global e, em especial ao sedentarismo no contexto de lazer, devem ser os alvos preferenciais das políticas de saúde que buscam a promoção de estilos de vida mais saudáveis.
Determinantes dos gastos com diálises no Sistema Único de Saúde, Brasil, 2000 a 2004
Authors: Cherchiglia Mariangela Leal , Gomes Isabel Cristina , Alvares Juliana , Guerra Júnior Augusto , Acúrcio Francisco de Assis , Andrade Eli Iola Gurgel , Almeida Alessandra Maciel , Szuster Daniele Araújo Campo , Andrade Mônica Viegas , Queiroz Odilon Vanni de
Published: August 2010

O objetivo deste estudo é comparar os gastos ambulatoriais totais entre hemodiálise e diálise peritoneal, de 2000 a 2004, dos pacientes que iniciaram diálise, em 2000, no Sistema Único de Saúde (SUS). Foi desenvolvida coorte histórica de pacientes que iniciaram diálise em 2000, identificados por pareamento probabilístico na base de dados de Autorização de Procedimentos de Alta Complexidade/Custo (APAC). Utilizou-se modelo de regressão linear múltipla incluindo atributos individuais, clínicos e variáveis de oferta de serviços de saúde. A coorte foi constituída por 10.899 pacientes, 88,5% iniciaram em hemodiálise, e 11,5%, em diálise peritoneal. A modalidade explica 12% da variância dos gastos, os pacientes em diálise peritoneal apresentam um gasto médio anual 20% maior. Os diferenciais nos gastos são explicados pelo estado da federação e nível de oferta de serviços de saúde. As variáveis de risco individual não alteram o poder de explicação do modelo, sendo significativos a idade e a presença de diabetes mellitus. Constata-se a importância do sistema de pagamento do SUS para explicar as diferenças de gastos do tratamento dialítico no Brasil.
Consumo alimentar de crianças menores de três anos residentes em área de alta prevalência de insegurança alimentar domiciliar
Authors: Antunes Marina Maria Leite , Sichieri Rosely , Salles-Costa Rosana
Published: August 2010

O objetivo deste artigo foi descrever a associação entre insegurança alimentar e consumo alimentar de crianças no Município de Duque de Caxias, Rio de Janeiro, Brasil. Trata-se de estudo transversal de base populacional, com amostra probabilística de domicílios; com 402 famílias compostas por crianças de 6 e 30 meses de idade. Insegurança alimentar foi avaliada com base na Escala Brasileira de Insegurança Alimentar (EBIA) e o consumo alimentar das crianças foi estimado por dois recordatórios de 24 horas. Comparou-se o consumo dos grupos de alimentos, de energia e de nutrientes entre as categorias de insegurança alimentar. O consumo de doces e de gorduras foi elevado, independentemente do grau de insegurança alimentar, e o consumo de café foi significativamente maior entre crianças com insegurança alimentar. No modelo de regressão linear ajustado por energia, o consumo de proteínas associou-se de forma inversa com a EBIA (p = 0,005). Os resultados encontrados sugerem que a insegurança alimentar das famílias compromete a qualidade da dieta infantil, reduzindo o consumo de alimentos protéicos, aumentando o consumo de café e de alimentos de alta densidade energética.
The Pricing of Pole Attachments: Implications and Recommendations
Authors: Beard T. Randolph , Ford George S. , Spiwak Lawrence J
Published: August 2010

The FCC is currently considering whether it should adopt a uniform rate for pole attachment services for broadband services. Based on Ramsey pricing principles, we find that while historical differences in rates were sensible, technological convergence dictates that broadband providers should now pay a unified rate and that rate should be significantly lower than the rates currently applied.
Optimal Price Allocations in Two-Sided Markets
Authors: Weisman Dennis L
Published: August 2010

This paper derives an optimal allocation rule (?*) that (i) assigns a share of the transaction price to the buyer-side of the two-sided market; (ii) is equivalent to the Rochet-Tirole price structure rule; and (iii) is a function of the own/cross-price elasticities. For linear demands, demand symmetry is sufficient for ?* = ½ and ?* is decreasing (increasing) in the own-price (cross-price) sensitivity parameter of buyer-side demand.
Why Do Merchants Accept Payment Cards?
Authors: Wright Julian
Published: August 2010

This short article explains why merchants accept expensive payment cards when merchants are Cournot competitors. The same acceptance rule as the Hotelling price competition model of Rochet and Tirole (2002) is derived. Unlike the models used in the existing literature, in the Cournot setting without free entry of merchants, payment card acceptance expands merchant output and increases merchant profit in equilibrium. With free entry, payment card acceptance increases the number of merchants in the industry and industry output.
Demand-Side Programs to Stimulate Adoption of Broadband: What Works?
Authors: Hauge Janice A , Prieger James E.
Published: August 2010

We examine the evidence available on the efficacy of demand-side programs intended to stimulate broadband adoption. We review studies that attempt to measure results. Our suggestions for future program evaluations are to include cost-benefit analysis as a standard part of program review and to make clear that the purpose of evaluation is to assess progress made toward the ultimate policy goals rather than the programs proximate implementation goals. Appropriate data must be collected to draw conclusions, and appropriate statistical methods must be used to determine the causal impacts of a program. This has rarely been done to date.
Really Engaging Accounting: Second Life™ as a Learning Platform
Authors: Hornik Steven , Thornburg Steven
Published: August 2010

ABSTRACT: Immersive virtual worlds such as Second Life™ promise the possibility of an engaging platform for learning. This paper examines the success of Second Life™ in enabling an engaging learning environment within a first-year financial accounting course, specifically the relationship between student engagement and performance. The paper details the use of two 3-D objects built to support the course, an interactive accounting equation, and t-account model. Results indicate that student engagement, as enabled via Second Life™ may lead to greater student performance. However, results also indicate a reduction in performance if students have adverse (dizziness, nausea) reactions to the environment.
XBRL in the Accounting Curriculum
Authors: Debreceny Roger , Farewell Stephanie
Published: August 2010

ABSTRACT: This position paper argues that the eXtensible Business Reporting Language (XBRL) be integrated across the accounting curriculum, in a manner relevant to the temporal stage and content of particular courses within the curriculum. XBRL is a metadata representation language for the Internet, based on the World Wide Web consortium’s eXtensible Markup Language (XML). XBRL provides an important foundation for the automated transfer of accounting information and associated metadata. The design of XBRL is fine-tuned to meet the particular needs of accounting and related disclosures. Several countries have adopted XBRL in a variety of information value chains, notably in the USA context the Securities and Exchange Commission’s interactive data program. XBRL has implications for the totality of the accounting curriculum and pedagogy. A program for the integration of XBRL across a typical accounting curriculum is developed. The proposed XBRL assignments, as part of this program, are aligned with Bloom’s Taxonomy of Learning Objectives. Recommendations are made for faculty, case and textbook writers, and the leadership of the XBRL and academic accounting communities.
Audit Education and the Real-Time Economy
Authors: Vasarhelyi Miklos A. , Teeter Ryan A. , Krahel JP
Published: August 2010

ABSTRACT: The real-time economy (RTE) changes the way accounting information is received, processed, and analyzed. Consequently, it drives demand for auditors who possess enhanced skills and attitudes. Unsurprisingly, the current generation of auditing students expects to be well prepared when entering the profession and facing these new challenges. Auditing educators have the unique opportunity to assume a leading role and empower modern auditors, arming them with the best weapons available to combat error and fraud. This position paper discusses the changing function of the auditing profession, analyzes the advancement of auditing technology featuring continuous auditing and monitoring, and identifies three primary attributes (attitudes, technical competences, and behaviors) that will define the RTE auditor. For each of these attributes, this paper identifies educational media (or instructional tools) that may be incorporated into auditing curricula as a way of introducing and developing these skills.
Jim’s Sporting Goods: The Move to XBRL Reporting
Authors: White Clinton E.
Published: August 2010

ABSTRACT: This case introduces the alternatives that companies must consider when deciding how to comply with the SEC’s (U.S. Security and Exchange Commission) 2009 mandate to include financial statements in XBRL format when submitting quarterly and annual reports. Jim’s Sporting Goods, an SEC-accelerated filer, is facing compliance with this mandate in about a year and they are investigating their alternatives. Working with Jim’s Sporting Goods’ income statement for 2010, students become actively engaged in each of three alternatives. Students first take on the role of an external tagging agent who must map Jim’s Sporting Goods’ income statement line items to elements in the U.S. GAAP XBRL taxonomy. Students make decisions between competing potential XBRL elements, document their decisions in a spreadsheet, and identify issues to be resolved by Jim’s Sporting Goods’ CFO. Second, students take on the role of an internal accountant who must learn to use an Excel-based software package, Rivet Dragon Tag, to tag Jim’s Sporting Goods’ income statement line items. Third, students register with and become familiar with an online tagging service to tag Jim’s Sporting Goods’ income statement line items. Finally, students evaluate the three alternatives, discuss the advantages and disadvantages of each, and make a recommendation for how to proceed. The case is based on an actual publicly traded company facing the compliance issues presented.
Adios! Airways: An Assignment on Mapping Financial Statements to the U.S. GAAP XBRL Taxonomy
Authors: Debreceny Roger , Farewell Stephanie
Published: August 2010

ABSTRACT: XBRL, based on XML, is an Internet language for disclosure of business reporting language. XBRL is the technological foundation for the interactive data mandate by the Securities and Exchange Commission (SEC). The mandate requires corporate filers to disclose data in quarterly and annual reports in XBL. A key building block supporting the mandate is a substantial U.S. GAAP XBRL taxonomy that encapsulates most of the reporting concepts found in financial reporting. Filers must align their existing reports to the taxonomy. The accuracy of mapping financial statement line items to the U.S. GAAP taxonomy is of fundamental importance. Mapping errors may be as simple as mapping to an incorrect taxonomy concept, which should be discovered during review. Ineffective mapping may lead to unnecessary extensions, which hinders comparability. This instructional resource guides students through the steps in mapping financial statement line items to the taxonomy. While the case does not require students to create an extended taxonomy, it does require completion of a spreadsheet detailing the mapping process that is typical of practice. In addition, the resource provides a checklist that users can refer to during the mapping process.
SEC XBRL Filing Requirements: An Instructional Case on Tagging Financial Statement Disclosures
Authors: Capozzoli Ernest , Farewell Stephanie
Published: August 2010

ABSTRACT: On January 20, 2009, the U.S. Securities and Exchange Commission (SEC) released Rule 33-9002 for the phase-in of interactive data (SEC 2009a). An important component of this rule is the phase-in of detailed tagging of financial statement note disclosures. Tagging is the process of associating a taxonomy element with a financial statement concept for a particular context. While some of the filers have participated in the SEC Voluntary Filing Project and prepared instance documents tagged at the line item level most have not prepared detail-tagged notes to accompany the financial statements (SEC 2005; Choi et al. 2008). This case discusses the structure of disclosures, as they exist in the 2009 U.S. GAAP Taxonomy, followed by a discussion of dimensional extensions and concludes with an example of block and detailed disclosure tagging using Rivet Software’s Dragon Tag (Rivet 2009). The example uses the capitalized costs disclosure for Anadarko Petroleum, a publicly traded company. Following the example, the case requires students to block and detail tag the capitalized costs disclosure for Dig Deep, a hypothetical oil and gas company. By completing the case, students develop an understanding of the current U.S. GAAP taxonomy, skills relating to mapping and tagging processes, and make use of a commonly used XBRL taxonomy and instance document creation program.
Blazer Communications: A Procurement Audit Simulation
Authors: Worrell James L.
Published: August 2010

ABSTRACT: This case presents an introduction to conducting audit procedures and drafting audit observations as part of a business process audit. Using a book wholesaler as a context, the Blazer Communications procurement audit case is aimed at providing students with a realistic setting to conduct audit procedures expected of interns and entry-level auditors. Students execute a test plan as part of a procurement process audit, evaluate audit evidence, propose audit observations based on exceptions, and utilize subscription-based online internal audit/risk management services to participate in risk assessment planning activities and to suggest supplemental audit procedures. Audit evidence (interview recordings, policies and procedures manuals, process maps and narratives, transactional data) is provided in a variety of formats to increase assignment realism and allow flexibility in assignment completion. The case is appropriate for students with basic generalized audit software and database querying proficiency. The case is appropriate for undergraduate or graduate students in internal and external audit courses. Transactional data files are supplied in both Microsoft Access® and Excel® formats; interview files are supplied in MP3® file format.
Tampa Electronics: An Instructional Case in Computer-Assisted Fraud Examination
Authors: Murthy Uday S.
Published: August 2010

ABSTRACT: This case is designed to impart practical skills in data analysis techniques aimed at fraud examination. Instructors could employ any one of widely available tools such as ACL, IDEA, Microsoft Access, or Picalo, which is an open-source data analysis tool. Couched in the context of a manufacturer of electronic components in the southeastern United States, the case involves the identification of potentially fraudulent travel expense reimbursements. In the case scenario, traveling salespersons submit expense reimbursement claims, which are subject to a number of business rules. Using data analysis techniques, students are required to identify potentially fraudulent travel expense reimbursements. The data analysis techniques covered in the case include basic features such as identifying duplicates and gaps to more advanced features like joining tables, finding unmatched records, filtering data based on various criteria, and classifying and summarizing data. The degree of structure provided to students is within the control of the instructor, with less structure making for a more realistic and challenging assignment. Spreadsheet files containing the travel expense data are designed to facilitate easy changing of numbers between semesters.
Using Computerized Audit Software to Learn Statistical Sampling: An Instructional Resource
Authors: Richardson Robert C. , Louwers Timothy J.
Published: August 2010

ABSTRACT: The following instructional resource requires you to use ACL, a computer- assisted audit tool (CAAT), to determine a variety of audit sample sizes. In this tutorial, you will not only gain some familiarity with the ACL tool, but you will also have an opportunity to increase your knowledge of statistical sampling.
Cellularity and Adipogenic Profile of the Abdominal Subcutaneous Adipose Tissue From Obese Adolescents: Association With Insulin Resistance and Hepatic Steatosis
Authors: Kursawe Romy , Eszlinger Markus , Narayan Deepak , Liu Teresa , Bazuine Merlijn , Cali Anna M.G. , D'Adamo Ebe , Shaw Melissa , Pierpont Bridget , Shulman Gerald I. , Cushman Samuel W. , Sherman Arthur , Caprio Sonia
Published: August 2010

OBJECTIVE

We explored whether the distribution of adipose cell size, the estimated total number of adipose cells, and the expression of adipogenic genes in subcutaneous adipose tissue are linked to the phenotype of high visceral and low subcutaneous fat depots in obese adolescents.

RESEARCH DESIGN AND METHODS

A total of 38 adolescents with similar degrees of obesity agreed to have a subcutaneous periumbilical adipose tissue biopsy, in addition to metabolic (oral glucose tolerance test and hyperinsulinemic euglycemic clamp) and imaging studies (MRI, DEXA, 1H-NMR). Subcutaneous periumbilical adipose cell-size distribution and the estimated total number of subcutaneous adipose cells were obtained from tissue biopsy samples fixed in osmium tetroxide and analyzed by Beckman Coulter Multisizer. The adipogenic capacity was measured by Affymetrix GeneChip and quantitative RT-PCR.

RESULTS

Subjects were divided into two groups: high versus low ratio of visceral to visceral + subcutaneous fat (VAT/[VAT+SAT]). The cell-size distribution curves were significantly different between the high and low VAT/(VAT+SAT) groups, even after adjusting for age, sex, and ethnicity (MANOVA P = 0.035). Surprisingly, the fraction of large adipocytes was significantly lower (P < 0.01) in the group with high VAT/(VAT+SAT), along with the estimated total number of large adipose cells (P < 0.05), while the mean diameter was increased (P < 0.01). From the microarray analyses emerged a lower expression of lipogenesis/adipogenesis markers (sterol regulatory element binding protein-1, acetyl-CoA carboxylase, fatty acid synthase) in the group with high VAT/(VAT+SAT), which was confirmed by RT-PCR.

CONCLUSIONS

A reduced lipo-/adipogenic capacity, fraction, and estimated number of large subcutaneous adipocytes may contribute to the abnormal distribution of abdominal fat and hepatic steatosis, as well as to insulin resistance in obese adolescents.
Recent Advances and Prospects in the Differentiation of Pancreatic Cells From Human Embryonic Stem Cells
Authors: Mfopou Josué Kunjom , Chen Bing , Sui Lina , Sermon Karen , Bouwens Luc
Published: August 2010

Recent studies with human embryonic stem (hES) cells have established new protocols for substantial generation of pancreatic progenitors from definitive endoderm. These findings add to the efficient derivation of definitive endoderm, which is controlled by Wnt and Nodal pathways, and delineate a step forward in the quest for alternative β-cell sources. It also indicates that critical refining of the available strategies might help define a universal protocol for pancreatic differentiation applicable to several cell lines, therefore offering the possibility for transplantation of immune-matched or patient-specific hES–derived β-cells. We appraise here the fundamental role that bone morphogenetic protein, fibroblast growth factor, and retinoid signaling play during pancreas development, and describe a fundamental emergence of their combination in recent studies that generated pancreatic cells from hES cells. We finally enumerate some prospects that might improve further differentiation of the progenitor cells into functional β-cells needed in diabetes cell therapy.
One-Hour Plasma Glucose Identifies Insulin Resistance and β-Cell Dysfunction in Individuals With Normal Glucose Tolerance
Authors: Manco Melania , Panunzi Simona , Macfarlane David P. , Golay Alain , Melander Olle , Konrad Thomas , Petrie John R. , Mingrone Geltrude ,   on behalf of the Relationship between Insulin Sensitivity and Cardiovascular Risk (RISC) Consortium
Published: August 2010

OBJECTIVE

Some individuals with normal glucose tolerance (NGT) exhibit a 1-h excursion of plasma glucose during oral glucose tolerance testing as high as that of individuals with impaired glucose tolerance (IGT). The aim of this study was to characterize their metabolic phenotype.

RESEARCH DESIGN AND METHODS

A total of 1,205 healthy volunteers (aged 29–61 years) underwent assessment of 1) oral glucose tolerance and 2) insulin sensitivity (standardized euglycemic-hyperinsulinemic clamp), as part of the Relationship between Insulin Sensitivity and Cardiovascular Risk (RISC) study.

RESULTS

One-hour plasma glucose correlated better than 2-h plasma glucose with total insulin secretion (r = 0.43), β-cell glucose sensitivity (r = −0.46), and β-cell rate sensitivity (r = −0.18). Receiver operating characteristic analysis identified 8.95 mmol/l as the best cutoff value for prediction of IGT from 1-h plasma glucose (sensitivity 77% and specificity 80%). Participants with NGT with 1-h plasma glucose >8.95 mmol/l had larger waist circumference, higher BMI, lower insulin sensitivity, higher fasting glucose, and higher insulin secretion than their counterparts with 1-h plasma glucose ≤8.95 mmol/l (P < 0.001 for all comparisons). Moreover, they exhibited lower β-cell glucose sensitivity (P < 0.001), β-cell rate sensitivity (P < 0.001), and potentiation factor (P = 0.026). When compared with conventionally defined IGT, they were not different in waist circumference and BMI, hepatic insulin extraction, β-cell glucose sensitivity, β-cell rate sensitivity, and potentiation factor but did have greater insulin sensitivity along with reduced basal (P = 0.001) and total insulin secretion (P = 0.002).

CONCLUSIONS

Higher values of 1-h plasma glucose may identify an intermediate condition between NGT and IGT characterized by greater insulin resistance, reduced β-cell glucose sensitivity, and reduced β-cell rate sensitivity.
Declining β-Cell Function Relative to Insulin Sensitivity With Increasing Fasting Glucose Levels in the Nondiabetic Range in Children
Authors: Tfayli Hala , Lee SoJung , Arslanian Silva
Published: August 2010

OBJECTIVE

In adults, higher fasting plasma glucose (FPG) levels, even within the normoglycemic range, are associated with increased diabetes risk. This investigation tested the hypothesis that β-cell function relative to insulin sensitivity decreases with increasing FPG in youth.

RESEARCH DESIGN AND METHODS

A total of 223 youth with FPG <126 mg/dl underwent evaluation of first- and second-phase insulin secretion during a 2-h hyperglycemic (∼225 mg/dl) clamp, insulin sensitivity during a 3-h hyperinsulinemic-euglycemic clamp, body composition, and abdominal adiposity with dual-energy X-ray absorptiometry and computed tomographic scan. β-Cell function relative to insulin sensitivity was calculated as the product of first-phase insulin and insulin sensitivity, i.e., glucose disposition index (GDI). The subjects were divided into three FPG categories: ≤90, >90–<100, and ≥100–<126 mg/dl.

RESULTS

GDI decreased significantly across the three categories as FPG increased (1,086 ± 192 vs. 814 ± 67 and 454 ± 57 mg/kg/min, P = 0.002). This decline remained significant after adjustment for race, sex, BMI, and percent body fat or visceral fat. Within each FPG category, GDI declined with increasing BMI percentiles.

CONCLUSIONS

The impairment in β-cell function relative to insulin sensitivity is apparent even within the nondiabetic FPG range in children. At the current cutoff of 100 mg/dl for impaired fasting glucose (IFG), there is an ∼49% decline in the GDI independent of obesity and race. This observation may reflect a heightened risk of β-cell dysfunction and progression to diabetes in these children. Considering the near doubling of IFG prevalence among youth between National Health and Nutrition Examination Survey 1999–2000 and 2005–2006, our findings have important public health implications.