bluuebunny/crossref_metadata_2025 huggingface dataset:
Convergência de fato ou de direito? A influência do sistema jurídico na aceitação das normas internacionais para pequenas e médias empresas
Authors: Carmo Carlos Henrique Silva do , Ribeiro Alex Mussoi , Carvalho Luiz Nelson Guedes de
Published: January 2012

Para uma norma contábil ser eficaz no cumprimento do seu objetivo ela deve ser aceita no meio social. Esta pesquisa investiga o impacto do sistema jurídico na aceitação das normas internacionais, objetivando verificar se o ambiente jurídico (Common Law e Code Law) influencia a opinião das partes interessadas no processo contábil em relação à norma para Pequenas e Médias Empresas (PME). A utilização da norma para PMEs ressalta, ainda mais, a relevância dos resultados obtidos, pois ela irá afetar a rotina contábil da maioria das empresas existentes nos países que estão adotando ou pretendem adotar as normas internacionais e não apenas as grandes corporações de capital aberto. Os dados foram coletados das opiniões sobre 4 perguntas utilizadas pelo IASB no seu Discussion Paper de criação da norma para PMEs. Os respondentes foram classificados de acordo com o sistema jurídico dos seus países de origem e conforme a entidade ou classe que representavam. Os achados da pesquisa indicam que não existem diferenças significativas entre as respostas aos questionamentos do IASB com base no sistema jurídico de origem do respondente e nem diferenças significativas nas respostas levando em conta diferentes categorias de respondentes. A inferência que pode ser tirada desta pesquisa é que, mesmo em países com sistemas jurídicos distintos, as opiniões dos representantes da contabilidade se alinham, o que pode ser um indício de que uma convergência de fato e não apenas de direito pode ser obtida com a introdução de padrões internacionais para as PMEs, o que contraria grande parte da literatura sobre o assunto.
Coexistência entre Turdus leucomelas Vieillot, 1818 e Turdus rufiventris Vieillot, 1818 (Aves: Passeriformes) em um fragmento urbano de floresta com araucárias, Sul do Brasil
Authors: Vogel Huilquer Francisco , Zawadzki Cláudio Henrique , Metri Rafael
Published: January 2012

Neste trabalho foram investigadas algumas das estratégias que tornam possíveis a coexistência de duas espécies sintópicas e congenéricas (Turdus leucomelas e Turdus rufiventris), em um fragmento urbano de floresta com araucárias. Os parâmetros amostrados foram a abundância média, estrato florestal utilizado pelas aves, ambientes florestais, aspectos morfológicos, e a dieta. Tais parâmetros foram obtidos através de capturas com redes ornitológicas no sub-bosque, constatação da abundância através de transecções, e obtenção de regurgitos. Foi possível estimar que as espécies possuem padrões similares de ocorrência nos ambientes amostrados - borda exposta, transição e interior. Existe uma sobreposição morfológica de 98,67 (índice de Bray-Curtis) sendo que um teste de variáveis canônicas (F6, 88 = 25,39; p < 0,01) demonstrou uma diferença significativa para um conjunto de sete variáveis morfológicas. Apesar de existir certa semelhança entre as espécies, T. rufiventris apresentou maiores valores extremos e maior variação morfológica. A sobreposição de nicho trófico foi elevada (Ojk = 0,76) e as espécies se apresentaram generalistas com amplitude de nicho trófico superior para T. rufiventris. Não é muito evidente uma exclusão competitiva baseada na alimentação, no entanto os itens consumidos divergiram quando analisados por presença/ausência. Desta forma, o mínimo de divergência morfológica e variação nos recursos consumidos podem explicar parcialmente a coexistência, já que a segregação entre ambientes e estrato florestal ocupado não foi claramente observada, apesar de perceptível em relação ao interior e borda do fragmento florestal.
Length-weight relationship and reproduction of the guppy Poecilia reticulata (Cyprinodontiformes: Poeciliidae) in urban drainage channels in the Brazilian city of Belém
Authors: Montag Luciano Fogaça de Assis , Freitas Tiago Magalhães da Silva , Raiol Roberta Dannyele de Oliveira , Silva Marlene Vasconcelos da
Published: January 2012

This paper describes the length-weight relationship, size at first maturation (L), and breeding season of Poecilia reticulata found in drainage channels on the campus of the Federal University of Pará (UFPA) in the Brazilian city of Belém. A total of 1.936 specimens (942 males and 994 females) were collected in monthly samples of the study area between June, 2006, and March, 2007. Females were significantly longer and heavier than males. The length-weight relationship for males was established by the equation Pt = 5 × 10-5 × Ct2.397 and for females by Pt = 3 × 10-6 × Ct3.419. The estimated value of L was 17.5 mm for males and 20.4 mm for females, suggesting that males initiate reproductive activity at a smaller size than females. The abundance of mature females did not vary significantly among months, and there was little variation in the sex ratio, which was close to parity overall. Despite the adverse conditions encountered in the UFPA drainage system, P. reticulata appeared to have adapted its biological processes adequately.
A ictiofauna de cabeceiras do rio Tietê, São Paulo, Brasil
Authors: Marceniuk Alexandre Pires , Hilsdorf Alexandre Wagner da Silva , Langeani Francisco
Published: January 2012

Uma síntese das espécies de peixes de cabeceiras do rio Tietê é apresentada com base em material de coleções zoológicas e novas coletas realizadas. São referidas para região 56 espécies pertencentes a sete ordens e 16 famílias, aumentando significativamente números anteriores. Os resultados mostram que as cabeceiras do rio Tietê possuem uma composição ictiofaunistica bastante peculiar, distinta daquela encontrada no restante do Alto rio Paraná, mostrando acentuado grau de endemismo e grande similaridade com bacias hidrográficas litorâneas, corroborando a hipótese de captura de rios da região por drenagens costeiras e vice e versa no passado. Dentre as espécies encontradas na região, oito são endêmicas (14,3%), 13 são encontradas nas cabeceiras do rio Tietê e drenagens litorâneas da região sudeste do Brasil (23,2%), dez ocorrem em todo Alto rio Paraná (17,9%), cinco são encontradas no Alto rio Paraná e drenagens litorâneas da região sudeste do Brasil (8,9%), enquanto 13 espécies mostram uma ampla distribuição na América do Sul (23,2%), das quais parte ainda precisa ter a identidade confirmada. A diversidade de espécies é acrescida de pelo menos cinco espécies novas pertencentes aos gêneros Cyphocharax, Characidium, Astyanax, Pareiorhina e Australoheros e quatro novos registros são feitos para Characidium cf. zebra, Scleromystax barbatus, Crenicicla britskii e Synbranchus cf. marmoratus. Pelo menos sete espécies introduzidas estão estabelecidas na região, enquanto outras dez espécies são relacionadas em listas de espécies ameaçadas.
Avifauna do Parque Estadual de Vila Rica do Espírito Santo, Fênix, Paraná
Authors: Scherer Neto Pedro , Bispo Arthur Angelo
Published: January 2012

A avifauna do Parque Estadual de Vila Rica do Espírito Santo foi estudada a partir de 1982 até o ano de 2007 com a finalidade de obter a sua composição de espécies de aves. Situado no município de Fênix, no estado do Paraná, essa unidade de conservação está inserida em uma região cuja paisagem é um mosaico de fragmentos da floresta Estacional Semidecidual entre extensas áreas destinadas ao plantio de grãos, cana-de-açúcar e pastagens. Possui uma área de 354 ha recoberta em sua maioria por uma floresta secundária em estádio avançado de regeneração e por capoeiras. O inventário foi realizado utilizando em conjunto os métodos de reconhecimento visual e auditivo e por capturas com redes ornitológicas, durante quatro períodos, uma primeira amostragem em 1982, o segundo período com 40 expedições a campo entre 1986 e 1999 e o terceiro e quarto períodos conduzidos, respectivamente, de 2002 a 2003 e 2006, totalizando em mais 16 expedições. Esta pesquisa revelou a ocorrência de 259 espécies de aves distribuídas em 55 famílias e 22 ordens. A predominância de espécies representantes da ordem Passeriformes e da subordem dos Suboscines sugere que a assembléia de aves do parque é caracterizada por elementos silvícolas. Esse ambiente é o mais representativo no parque e abriga o maior numero de espécies, 189 espécies, destacando-se a ocupação por aves tamnícolas (164 spp.), corticícolas (14 spp.) e terrícolas (11 spp). O PV por abrigar 14 espécies ameaçadas de extinção e uma alta riqueza de espécies apresenta uma alta importância na paisagem regional como uma unidade de conservação. Essa paisagem composta por alguns remanescentes é fundamental para a manutenção da diversidade local, ainda mais quando essas florestas estão protegidas de alguma forma, como o caso do Parque Estadual Vila Rica do Espírito Santo que é uma unidade de conservação de uso restrito.
First record of Xanthozona melanopyga (Diptera: Tachinidae) on Brassolis astyra (Lepidoptera: Nymphalidae) for Rio Grande do Sul, Brazil
Authors: Salgado-Neto Geraldo
Published: January 2012

Xanthozona melanopyga (Wiedmann, 1830) (Diptera: Tachinidae) is recorded here as a parasitoid of Brassolis astyra Godart, 1824 (Lepidoptera: Nymphalidae). Dipteran endoparasitoids have been recorded as pupal endoparasitoids of Brassolis sophorae (L.), due to the scientific and economic importance of these interespecific relationships, and aiming to increase the knowledge on natural and conservative biological control, I hereby record Xanthozona melanopyga (Wiedmann) as larval-pupal parasitoid of Brassolis astyra Godart for the State of Rio Grande do Sul, Brazil. For the first time.
Efeito da sazonalidade climática na ocorrência de sintomas respiratórios em uma cidade de clima tropical
Authors: Silva Júnior José Laerte Rodrigues da , Padilha Thiago Fintelman , Rezende Jordana Eduardo , Rabelo Eliane Consuelo Alves , Ferreira Anna Carolina Galvão , Rabahi Marcelo Fouad
Published: January 2012

OBJETIVO: Avaliar o efeito da sazonalidade climática na ocorrência de sintomas respiratórios em uma cidade de clima tropical no Brasil. MÉTODOS: Estudo de corte transversal relacionando dados de indivíduos que procuraram assistência médica em uma Unidade Básica de Saúde na cidade de Goiânia (GO) com dados meteorológicos coletados diariamente. No intervalo de um ano, todos os pacientes que preenchiam os critérios de inclusão foram entrevistados em 44 dias distintos (11 em cada estação) escolhidos aleatoriamente. ANOVA foi usada para a comparação das médias das variáveis dependentes por estação. Correlação foi conduzida entre as variáveis dependentes e cada variável meteorológica. Os efeitos das variáveis meteorológicas foram analisados com um modelo de AutoRegressive Moving Average with eXogenous input (ARMAX, média móvel autorregressiva com entrada exógena). RESULTADOS: Dos 3.354 participantes, 494 (14,6%) apresentavam sintomas respiratórios. A variação de temperatura não foi suficiente para provocar mudanças no número de indivíduos com sintomas respiratórios; porém, houve aumento desse número com baixos níveis de umidade no inverno, com diferença estatisticamente significativa entre as estações (p < 0,01). Foi observado que a média da umidade relativa mínima dos três dias que antecederam as observações correlacionou-se negativamente com o número de indivíduos com sintomas respiratórios (p = 0,04), e um modelo ARMAX incluindo a mesma variável apresentou um coeficiente estatisticamente significativo (p < 0,0001). CONCLUSÕES: Nesta amostra, o número de indivíduos com sintomas respiratórios aumentou significativamente com a redução da umidade relativa do ar, e esse aumento pôde ser previsto a partir de dados meteorológicos.
Atualização do tratamento das vasculites associadas a anticorpo anticitoplasma de neutrófilos
Authors: Santana Alfredo Nicodemos Cruz , Woronik Viktoria , Halpern Ari Stiel Radu , Barbas Carmen S V
Published: January 2012

As vasculites antineutrophil cytoplasmic antibody (ANCA, anticorpo anticitoplasma de neutrófilos) associadas (VAAs) são caracterizadas por uma inflamação sistêmica das artérias de pequeno e médio calibre (especialmente no trato respiratório superior e inferior, e nos rins). As VAAs compreendem a granulomatose de Wegener (agora chamada de granulomatose com poliangeíte), poliangeíte microscópica, VAA limitada ao rim e a síndrome de Churg-Strauss. Neste artigo, discutiremos as fases de tratamento dessas vasculites, como fase de indução (com ciclofosfamida ou rituximab) e fase de manutenção (com azatioprina, metotrexato ou rituximab). Além disso, discutiremos como manusear os casos refratários à ciclofosfamida.
Guias clínicos e radiográficos utilizados para a predição do surto de crescimento puberal
Authors: Araujo Monica Tirre de Souza , Cury-Saramago Adriana de Alcantara , Motta Andréa Fonseca Jardim da
Published: January 2012

OBJETIVO: o objetivo desse artigo é chamar a atenção para a organização das informações disponíveis nos exames e durante o tratamento ortodôntico de indivíduos em crescimento, as quais servem como guias para a predição do estágio do surto de crescimento puberal. CONCLUSÃO: tais informações fornecem oportunidades de acréscimos no diagnóstico e prognóstico dos casos e na tomada de decisões do planejamento, evolução do tratamento e da fase de contenção, principalmente daqueles pacientes que apresentam más oclusões associadas a desarmonias esqueléticas.
Análise comparativa da expansão maxilar com três marcas de parafusos com limitador posterior: ensaio laboratorial em Typodont
Authors: Meneguzzi Ricardo Damo , Menezes Luciane Macedo de , Rizzatto Susana Maria Deon
Published: January 2012

INTRODUÇÃO: nos pacientes com fissura labiopalatina, observa-se, usualmente, uma severa atresia da maxila, especialmente na região anterior da arcada, cujo tratamento envolve expansão maxilar. OBJETIVO: o propósito desse estudo foi avaliar o padrão de expansão de três marcas de parafusos com limitador posterior na correção da deficiência transversa. MÉTODOS: foram realizadas 18 expansões em Typodont, com 6 simulações para cada grupo: G1 - parafuso Dentaurum®, G2 - parafuso Leone®, e G3 - parafuso Morelli®. Foram realizadas, para cada ensaio, 13 ativações de 2/4 de volta, totalizando 5,2mm de abertura do parafuso. Definiram-se os momentos das medições em inicial (T1), metade das ativações (T2) e final (T3). Com o auxílio de um paquímetro, foram medidas as seguintes distâncias: interprimeiros pré-molares (IP1), interssegundos pré-molares (IP2), intermolares (IM) e comprimento da arcada (CA). Os dados obtidos foram submetidos aos testes de Kolmogorov-Smirnov, de Tukey, de Friedman e ANOVA. RESULTADOS: observou-se que todos os grupos apresentaram um padrão de abertura em forma de "V" com maior expansão na região anterior da arcada, sendo mais expressivo no grupo G3 (29,58% em IP1 e 9,73% em IM). O aumento na medida CA foi semelhante para os grupos G1 e G3 (+12,65% e +12,13%, respectivamente), com menor valor para o G2 (+8,23%). CONCLUSÕES: concluiu-se que todos os parafusos com limitador posterior utilizados nesse estudo podem ser empregados no tratamento da deficiência transversa da arcada. Entretanto, o parafuso Morelli® apresentou maior abertura na região anterior em relação à posterior, característica importante no tratamento de pacientes com fissura labiopalatina. Recomenda-se a realização de estudos clínicos para confirmação desses achados.
Programa de extrações seriadas: variáveis relacionadas com a extração de pré-molares
Authors: Lara Tulio Silva , Santos Cibelle Cristina Oliveira dos , Silva Filho Omar Gabriel da , Garib Daniela Gamba , Bertoz Francisco Antônio
Published: January 2012

OBJETIVO: verificar o percentual de pacientes que necessitaram extração de dentes permanentes, pré-molares, dentre aqueles tratados com extração de dentes decíduos para correção do apinhamento primário na dentição mista, bem como analisar as possíveis variáveis relacionadas. MÉTODOS: a amostra foi composta por documentações ortodônticas de 70 pacientes na dentição permanente, cujo tratamento iniciou-se na dentição mista com planejamento de um programa de extrações seriadas (PES). Todos os prontuários foram analisados por um único examinador, no intuito de verificar se o PES havia sido cumprido com a extração de dentes permanentes ou se havia sido realizada apenas extração de dentes decíduos. Verificou-se a associação entre a extração de dentes permanentes e as variáveis padrão facial; relação sagital entre as arcadas dentárias; IMPA; proporção tamanho do segundo molar permanente inferior/espaço retromolar; mecânica de controle de espaço e discrepância de modelo (teste exato de Fisher para as variáveis categóricas e modelo de regressão logística para as variáveis numéricas). Os resultados foram considerados para p<0,05. RESULTADOS: dos pacientes que haviam sido tratados com extração de dentes decíduos para a correção do apinhamento na dentição mista, 70% necessitaram de extração de dentes permanentes. A análise estatística não mostrou associação significativa entre as variáveis estudadas e a necessidade de extração de dentes permanentes, com exceção da variável discrepância de modelo. CONCLUSÃO: a discrepância de modelo representou a principal determinante de extração de pré-molares no PES.
Equivalência cultural da versão Brasileira da Voice Symptom Scale: VoiSS
Authors: Moreti Felipe , Zambon Fabiana , Oliveira Gisele , Behlau Mara
Published: January 2012

OBJETIVO: Apresentar a equivalência cultural da versão brasileira da Voice Symptom Scale - VoiSS. MÉTODOS: O questionário foi traduzido para a língua portuguesa por duas fonoaudiólogas brasileiras bilíngues, cientes do objetivo da pesquisa. A retrotradução foi efetuada por uma terceira fonoaudióloga brasileira, bilíngue e professora de inglês, não participante da etapa anterior. Após comparação das traduções, produziu-se uma única versão denominada Escala de Sintomas Vocais - ESV, que foi aplicado a 15 indivíduos com queixa vocal. O critério de inclusão foi presença de disfonia, independentemente do grau ou tipo. A cada questão foi acrescentada a opção "não aplicável" na chave de resposta. RESULTADOS: No processo de tradução e adaptação cultural não houve modificação e/ou eliminação de nenhuma das questões. A ESV reflete a versão original do inglês, com 30 questões, sendo 15 referentes ao domínio limitação (funcionalidade), oito ao domínio emocional (efeito psicológico) e sete ao domínio físico (sintomas orgânicos). CONCLUSÃO: Houve equivalência cultural da VoiSS para o Português Brasileiro na versão intitulada ESV. A validação da ESV está em fase de conclusão.
Redação científica e a qualidade dos artigos: em busca de maior impacto
Authors: Cáceres Ana Manhani , Gândara Juliana Perina , Puglisi Marina Leite
Published: January 2012

Tendo em vista a constante preocupação de cientistas e editores com a qualidade da escrita científica, o objetivo deste artigo foi apresentar alguns tópicos acerca da estrutura recomendada para a publicação em periódicos revisados por pares. Detalhamos os pontos-chave das seções tradicionais de artigos originais e propusemos dois materiais que podem ser úteis à redação científica: um roteiro pontual para elaborar as principais ideias do artigo; e um quadro com exemplos de estruturas indesejáveis e desejáveis na redação científica.
Correlation Between Quantitative HER-2 Protein Expression and Risk for Brain Metastases in HER-2+ Advanced Breast Cancer Patients Receiving Trastuzumab-Containing Therapy
Authors: Duchnowska Renata , Biernat Wojciech , Szostakiewicz Barbara , Sperinde Jeff , Piette Fanny , Haddad Mojgan , Paquet Agnes , Lie Yolanda , Czartoryska-Arłukowicz Bogumiła , Wysocki Piotr , Jankowski Tomasz , Radecka Barbara , Foszczyńska-Kłoda Małgorzata , Litwiniuk Maria , Dȩbska Sylwia , Weidler Jodi , Huang Weidong , Buyse Marc , Bates Michael , Jassem Jacek
Published: January 2012

Background.

Patients with human epidermal growth factor receptor (HER)-2+ breast cancer are at particularly high risk for brain metastases; however, the biological basis is not fully understood. Using a novel HER-2 assay, we investigated the correlation between quantitative HER-2 expression in primary breast cancers and the time to brain metastasis (TTBM) in HER-2+ advanced breast cancer patients treated with trastuzumab.

Methods.

The study group included 142 consecutive patients who were administered trastuzumab-based therapy for HER-2+ metastatic breast cancer. HER-2/neu gene copy number was quantified as the HER-2/centromeric probe for chromosome 17 (CEP17) ratio by central laboratory fluorescence in situ hybridization (FISH). HER-2 protein was quantified as total HER-2 protein expression (H2T) by the HERmark® assay (Monogram Biosciences, Inc., South San Francisco, CA) in formalin-fixed, paraffin-embedded tumor samples. HER-2 variables were correlated with clinical features and TTBM was measured from the initiation of trastuzumab-containing therapy.

Results.

A higher H2T level (continuous variable) was correlated with shorter TTBM, whereas HER-2 amplification by FISH and a continuous HER-2/CEP17 ratio were not predictive (p = .013, .28, and .25, respectively). In the subset of patients that was centrally determined by FISH to be HER-2+, an above-the-median H2T level was significantly associated with a shorter TTBM (hazard ratio, [HR], 2.4; p = .005), whereas this was not true for the median HER-2/CEP17 ratio by FISH (p = .4). Correlation between a continuous H2T level and TTBM was confirmed on multivariate analysis (HR, 3.3; p = .024).

Conclusions.

These data reveal a strong relationship between the quantitative HER-2 protein expression level and the risk for brain relapse in HER-2+ advanced breast cancer patients. Consequently, quantitative assessment of HER-2 protein expression may inform and facilitate refinements in therapeutic treatment strategies for selected subpopulations of patients in this group.
Sarcomatoid Renal Cell Carcinoma: A Comprehensive Review of the Biology and Current Treatment Strategies
Authors: Shuch Brian , Bratslavsky Gennady , Linehan W. Marston , Srinivasan Ramaprasad
Published: January 2012

Learning Objectives

After completing this course, the reader will be able to: Describe histologic features associated with sarcomatoid renal cell carcinoma.Outline current surgical approaches to treating sarcomatoid renal cell carcinoma.

This article is available for continuing medical education credit at CME.TheOncologist.com

Recent advancements in the molecular characterization of renal cell carcinoma altered the classification system and now kidney cancer is divided into several distinct histologic subtypes. Although once a separate histologic category, sarcomatoid renal cell carcinoma is no longer considered a separate tumor type because it can occur with all histologic subtypes. Limited research on tumors with sarcomatoid change has led to minimal progress in the understanding and treatment of these tumors. Because the sarcomatoid variant of renal cell carcinoma can account for approximately one in six cases of advanced kidney cancer, we hope to familiarize clinicians with these tumors by describing the historic background, histologic features, molecular characterization, diagnosis, prognosis, treatment strategies, and active clinical trials of this aggressive type of tumor.
Maintenance Therapy for First-Line Metastatic Colorectal Cancer: Activity and Sustainability
Authors: Strickler John H. , Hurwitz Herbert I.
Published: January 2012

Results of a study, published in this issue of The Oncologist, comparing capecitabine and oxaliplatin plus bevacizumab with the same regimen for only six cycles followed by bevacizumab monotherapy in metastatic colorectal cancer patients are examined.
Characterization of natural and biomimetic spider silk fibers
Authors: Keerl David , Scheibel Thomas
Published: January 2012

Spider silk produced by orb-weaving spiders reveals fascinating mechanical properties, in particular, its unique combination of high tensile strength and elasticity, distinguishing it from most other natural or man-made fibers. Here, mechanical characteristics of dragline silk fibers of Araneus diadematus were determined after forcibly silking at varying reeling speeds, humidity, as well as in the presence of water. In comparison, fibers of a recombinant silk protein (eADF3(AQ24NR3)) using solely aqueous solutions was produced. Mechanical properties of these biotech fibers were in the range of other artificial silk fibers made from proteins with comparable molecular weight. Structural investigations by Fourier-transform infrared spectroscopy revealed that the ß-sheet content of the biotech fibers is lower and the ß-sheets are less oriented in comparison to native dragline silks. The results suggest that pulling fibers from aqueous solutions in combination with postspin techniques will help to produce artificial silk fibers with mechanical properties for distinct technical or medical applications.
Individual Auditors' Identification of Relevant Fraud Schemes
Authors: Simon Chad A.
Published: January 2012

In this study, I experimentally investigate whether focusing on management's goals helps individual auditors identify ways management may be committing fraud (i.e., fraud schemes). I also examine whether forming independent expectations for a client's reported results enhances the benefits of focusing on management's goals. I find that auditors who are prompted to link relevant information to client management's goals identify more relevant fraud schemes than auditors who are not prompted to perform this process. However, I do not find that forming independent expectations for the client's reported results enhances the benefit of focusing on management's goals. In subsequent analysis, I also find that auditors who identify a higher number of relevant fraud schemes identify more audit procedures that target the case fraud.

Data Availability: Please contact the author.
Material Weakness Remediation and Earnings Quality: A Detailed Examination by Type of Control Deficiency
Authors: Bedard Jean C. , Hoitash Rani , Hoitash Udi , Westermann Kimberly
Published: January 2012

This paper investigates remediation of Sarbanes-Oxley Section 404 material weaknesses (MWs). Prior research examines full remediation of all MWs or broad categories thereof. We build on these studies by investigating remediation of specific types of MW, thus measuring progress in improving controls made by companies that have not fully remediated all problems. Specifically, we investigate whether specific MW types differ in remediation likelihood and in the association of remediation with earnings quality. Results show that remediation rates of specific MW types vary, and that remediation of specific types is differentially associated with availability of company resources and corporate governance quality. We also find that remediation of some MW types is significantly associated with changes in abnormal accruals (e.g., entity-level problems in reconciliation and information technology, along with account-specific problems in revenue and tax). Finally, results show that problems remaining unremediated for two years are significantly associated with increased abnormal accruals, regardless of type.
Auditor Reporting Model Modifications: Practical Insights from the Academic Community
Authors: Glover Hubert D. , Reidenbach Matthew
Published: January 2012

Public Company Accounting Oversight Board (PCAOB) Concept Release No. 2011-003 (PCAOB 2011a) proposes changes that may require auditors to disclose qualitative information about management and the audit. While there is evidence that a change may be necessary, it is unclear how the proposed changes would impact auditors. Based on our practitioner and educational experiences, we discuss potential impacts of these proposed changes on the current audit environment. We provide insights and recommend that the PCAOB perform additional research concerning this proposed standard prior to implementation to gain a more thorough understanding of all relevant issues.
Articulation Agreements: No Credits Left Behind
Authors: Montague Norma R.
Published: January 2012

Articulation agreements, designed to facilitate transfer of credit between educational institutions, have been a part of the educational landscape for decades. Recent developments have highlighted the value and importance of articulation agreements as they relate to the transfer of accounting course credits, primarily the Principles of Accounting course, from two-year (i.e., community) colleges to four-year universities. Most of these developments are financial in nature, with some directly related to the current economic downturn. For instance, the steady rise in education costs has effectively shuttered access to four-year colleges for millions of students, many of whom will choose the lower-cost alternative of two-year community colleges. Given that approximately 40 percent of accounting students at two-year institutions currently report plans to transfer into four-year programs, effective articulation agreements become vital to the future of accounting education and the accounting profession. This paper discusses the benefits and limitations of articulation agreements as they pertain to a range of constituents, including students, faculty, administrators of two- and four-year colleges, and state policymakers. The paper offers best practices and future research opportunities regarding the most effective facilitation of credit transfer for the Principles course. In addition, a case study is included which illustrates these best practices.
CGI-58/ABHD5-Derived Signaling Lipids Regulate Systemic Inflammation and Insulin Action
Authors: Lord Caleb C. , Betters Jenna L. , Ivanova Pavlina T. , Milne Stephen B. , Myers David S. , Madenspacher Jennifer , Thomas Gwynneth , Chung Soonkyu , Liu Mingxia , Davis Matthew A. , Lee Richard G. , Crooke Rosanne M. , Graham Mark J. , Parks John S. , Brasaemle Dawn L. , Fessler Michael B. , Brown H. Alex , Brown J. Mark
Published: January 2012

Mutations of comparative gene identification 58 (CGI-58) in humans cause Chanarin-Dorfman syndrome, a rare autosomal recessive disease in which excess triacylglycerol (TAG) accumulates in multiple tissues. CGI-58 recently has been ascribed two distinct biochemical activities, including coactivation of adipose triglyceride lipase and acylation of lysophosphatidic acid (LPA). It is noteworthy that both the substrate (LPA) and the product (phosphatidic acid) of the LPA acyltransferase reaction are well-known signaling lipids. Therefore, we hypothesized that CGI-58 is involved in generating lipid mediators that regulate TAG metabolism and insulin sensitivity. Here, we show that CGI-58 is required for the generation of signaling lipids in response to inflammatory stimuli and that lipid second messengers generated by CGI-58 play a critical role in maintaining the balance between inflammation and insulin action. Furthermore, we show that CGI-58 is necessary for maximal TH1 cytokine signaling in the liver. This novel role for CGI-58 in cytokine signaling may explain why diminished CGI-58 expression causes severe hepatic lipid accumulation yet paradoxically improves hepatic insulin action. Collectively, these findings establish that CGI-58 provides a novel source of signaling lipids. These findings contribute insight into the basic mechanisms linking TH1 cytokine signaling to nutrient metabolism.
Morbidly Obese Human Subjects Have Increased Peripheral Blood CD4+ T Cells With Skewing Toward a Treg- and Th2-Dominated Phenotype
Authors: van der Weerd Kim , Dik Willem A. , Schrijver Benjamin , Schweitzer Dave H. , Langerak Anton W. , Drexhage Hemmo A. , Kiewiet Rosalie M. , van Aken Maarten O. , van Huisstede Astrid , van Dongen Jacques J.M. , van der Lelij Aart-Jan , Staal Frank J.T. , van Hagen P. Martin
Published: January 2012

Obesity is associated with local T-cell abnormalities in adipose tissue. Systemic obesity-related abnormalities in the peripheral blood T-cell compartment are not well defined. In this study, we investigated the peripheral blood T-cell compartment of morbidly obese and lean subjects. We determined all major T-cell subpopulations via six-color flow cytometry, including CD8+ and CD4+ T cells, CD4+ T-helper (Th) subpopulations, and natural CD4+CD25+FoxP3+ T-regulatory (Treg) cells. Moreover, molecular analyses to assess thymic output, T-cell proliferation (T-cell receptor excision circle analysis), and T-cell receptor-β (TCRB) repertoire (GeneScan analysis) were performed. In addition, we determined plasma levels of proinflammatory cytokines and cytokines associated with Th subpopulations and T-cell proliferation. Morbidly obese subjects had a selective increase in peripheral blood CD4+ naive, memory, natural CD4+CD25+FoxP3+ Treg, and Th2 T cells, whereas CD8+ T cells were normal. CD4+ and CD8+ T-cell proliferation was increased, whereas the TCRB repertoire was not significantly altered. Plasma levels of cytokines CCL5 and IL-7 were elevated. CD4+ T-cell numbers correlated positively with fasting insulin levels. The peripheral blood T-cell compartment of morbidly obese subjects is characterized by increased homeostatic T-cell proliferation to which cytokines IL-7 and CCL5, among others, might contribute. This is associated with increased CD4+ T cells, with skewing toward a Treg- and Th2-dominated phenotype, suggesting a more anti-inflammatory set point.
Variants in the SIRT1 Gene May Affect Diabetes Risk in Interaction With Prenatal Exposure to Famine
Authors: Botden Ilse P.G. , Zillikens M. Carola , de Rooij Susanne R. , Langendonk Janneke G. , Danser A.H. Jan , Sijbrands Eric J.G. , Roseboom Tessa J.
Published: January 2012

OBJECTIVE

To investigate whether SIRT1, a nutrient-sensing histone deacetylase, influences fetal programming during malnutrition.

RESEARCH DESIGN AND METHODS

In 793 individuals of the Dutch Famine Birth Cohort, we analyzed the interaction between three SIRT1 single nucleotide polymorphisms (SNPs) and prenatal exposure to famine on type 2 diabetes risk.

RESULTS

In the total population (exposed and unexposed), SIRT1 variants were not associated with type 2 diabetes. A significant interaction was found between two SIRT1 SNPs and exposure to famine in utero on type 2 diabetes risk (P = 0.03 for rs7895833; P = 0.01 for rs1467568). Minor alleles of these SNPs were associated with a lower prevalence of type 2 diabetes only in individuals who had been exposed to famine prenatally (odds ratio for rs7895833 0.50 [95% CI 0.24–1.03], P = 0.06; for rs1467568 0.48 [0.25–0.91], P = 0.02).

CONCLUSIONS

SIRT1 may be an important genetic factor involved in fetal programming during malnutrition, influencing type 2 diabetes risk later in life.
On certain arithmetic functions involving the greatest common divisor
Authors: Krätzel Ekkehard , Nowak Werner , Tóth László
Published: January 2012

The paper deals with asymptotics for a class of arithmetic functions which describe the value distribution of the greatest-common-divisor function. Typically, they are generated by a Dirichlet series whose analytic behavior is determined by the factor ζ2(s)ζ(2s − 1). Furthermore, multivariate generalizations are considered.
A combinatorial proof of a result for permutation pairs
Authors: Mansour Toufik , Shattuck Mark
Published: January 2012

In this paper, a direct combinatorial proof is given of a result on permutation pairs originally due to Carlitz, Scoville, and Vaughan and later extended. It concerns showing that the series expansion of the reciprocal of a certain multiply exponential generating function has positive integer coefficients. The arguments may then be applied to related problems, one of which concerns the reciprocal of the exponential series for Fibonacci numbers.
Four particle harmonic-oscillator transformation brackets and their simplifications for special values of the mass-ratio parameters
Authors: Mickevičius Saulius , Germanas Darius , Kalinauskas Ramutis
Published: January 2012

We present a new independent scheme of SO(3) group transformations suitable for the N particle system, composed of N − 1 and 1 particle subsystems, where N − 1 particles have their own intrinsic clusterization. The simple expressions for corresponding four-particle harmonic-oscillator transformation brackets are presented, as well as their simplifications for the special values of mass ratio parameters d = 0, d → ∞ and d
1 = 0, d
1 → ∞.
Verrucous carcinoma of the tongue — a rare case study
Authors: Waskowska Jadwiga , Koszowski Rafal , Raczkowska-Siostrzonek Agnieszka , Stemplewska Katarzyna
Published: January 2012

Verrucous carcinoma is a slow growing, well demarcated, exophytic variant of squamosus cell carcinoma with a characteristic verrucous presentation. It is a rare tumour and in 75% of cases it is localised in the oral cavity, and sporadically within the tongue. HPV infection is identified in 40% of patients. Good prognosis is characteristic for this tumour, since the 5-year survival is 93%. The authors describe a case of verrucous carcinoma localised in the tongue of a 62-year old patient. The clinical course, diagnostics and proposed treatment was described and discussed with the existing literature data.
Can the vapour phase be neglected to estimate bulk salinity of halite bearing aqueous fluid inclusions?
Authors: Bakker Ronald
Published: January 2012

The bulk salinity cannot be directly obtained from the dissolution temperatures of halite in highly saline fluid inclusions that contain solid, liquid, and vapour at room temperature. At least two of the following independent parameters must be determined to estimate the bulk composition and density of these inclusions: 1. dissolution temperature of halite in the presence of vapour; 2. total homogenization temperature of liquid and vapour; and 3. volume fraction of the vapour phase. A new V
m-x diagram for phase stabilities in the H2O-NaCl system has been constructed to obtain these bulk fluid properties from inclusions that homogenize liquid and vapour phase at higher temperatures than dissolution of halite.
Comparative Potential of Different Botanicals and Synthetic Insecticides and Their Economics Against Leucinodes Orbonalis in Eggplant
Authors: Kumar Sharma , Masarrat Haseeb , Muntaha Qamar
Published: January 2012

Comparative Potential of Different Botanicals and Synthetic Insecticides and Their Economics AgainstLeucinodes Orbonalisin Eggplant

The field experiment was conducted to evaluate the potential of two botanicals viz; ozoneem and neem seed kernel extract (NSKE) and three chemical insecticides viz; imidacloprid, alphamathrin, chlorpyriphos 50% EC + cypermethrin 5% EC againstLeucinodes orbonalis, during the years from 2008 to 2009. Botanicals were tested alone and in combination with cultural practices. On the basis of the pooled means, the results revealed that three sprays of chlorpyriphos + cypermethrin @ 0.01% active substance (a.s.) in 15 days intervals was found to be the most economical, resulting in minimum shoot (2.15%) and fruit (12.95%) infestation respectively, followed by alphamathrin @ 0.01% a.s. with a highest marketable yield of 87.77 q/ha. Maximum marketable yield was received from the treatment with alphamathrin, but due to high costs involved in the use of this chemical, it took second place. Three sprays of NSKE @ 5 ml/lt. recorded a maximum of shoot (3.91%) and fruit (24.49%) infestation, respectively. However, shoot and fruit infestation was brought down and marketable yield increased to some extent, when these treatments were combined with cultural methods. It is therefore, suggested that the combination of chlorpyriphos 50% EC + cypermethrin 5% EC, being the most effective and economically viable insecticide, can be utilized as a valuable chemical component in Integrated Pest Management to manage theL. orbonalisin eggplant crop.
Egg Laying and Caterpillar Hatching Dynamics of Ostrinia Nubilalis Hbn. on Maize (Zea Mays L.) in South-Eastern Poland
Authors: Bereś Paweł
Published: January 2012

Egg Laying and Caterpillar Hatching Dynamics ofOstrinia NubilalisHbn. on Maize (Zea MaysL.) in South-Eastern Poland

During the study years, the European corn borer (ECB) (Ostrinia nubilalisHbn.) females began depositing eggs on maize plants between the last ten days of June and the first ten days of July. A maximum number of eggs on plants was found at the beginning of the second ten days of July and at the beginning of the third ten days of July. The last egg clusters were recorded in August. During the five years of the study period, the female oviposition period lasted from 4.5 to 8 weeks. The shortest oviposition period took place during the warm and dry years, while the longest period was during the rainy and relatively cold years. During the study years, within the entire flight period,O. nubilalisfemales deposited from 1,564 to 3,393 eggs on 200 observed plants. The average number of eggs per cluster in the study years was from 10.0 to 15.2. The beginning of caterpillar hatching, based on the observation of empty egg clusters, was recorded in the last ten days of June or in the first and second ten days of July. Mass hatching of the caterpillars was observed in the second and third ten days of July, and only in 2004 was it in the first ten days of August. The last empty egg clusters were recorded in the second and in the third ten days of August.
Bimetallic Wires: Technology for their Mechanical Cold Cladding and Functional Properties
Authors: Księżarek S. , Kazana W. , Ciura L. , Marszowski K. , Woch M.
Published: January 2012

Bimetallic Wires: Technology for their Mechanical Cold Cladding and Functional Properties

Technologies for the production of Fe/Cu and FeNi42/Cu type cladded wires, their physical and mechanical properties and some areas of application, have been presented. The paper outlines the mechanism and conditions of cladding a composite material consisting of two different metals with a circular cross-section, having a form of a tube with a core wire placed inside that tube in the process of mechanical bonding performed with the use of cold drawing and diffusive annealing. Analysis of the cladding process and results of related research and tests carried out have been presented. These technological tests, including bending, torsion test and flattening, and examination of mechanical properties, were aimed at evaluating quality of metallurgical bonding between bimetal components. Particularly important appeared to be microstructure examination carried out with the use of X-ray micro-analyser, which enabled to evaluate degree of atomic diffusion at the boundary between the metals joined. Tests were also made with coating the surface of FeNi42/Cu bimetallic wires with a thin layer of borax, Cu2O copper oxide and nickel in order to check possibility of using them as lead-in wires in different light bulbs or electronic subassemblies. Production technology of bimetallic wires has been developed at the Institute of Non-Ferrous Metals under many research and development projects. Evaluation of their functional properties was made.
Impact of Selected FSW Process Parameters on Mechanical Properties of 6082-T6 Aluminium Alloy Butt Joints
Authors: Krasnowski K. , Sędek P. , Łomozik M. , Pietras A.
Published: January 2012

Impact of Selected FSW Process Parameters on Mechanical Properties of 6082-T6 Aluminium Alloy Butt Joints

In the friction stir welding (FSW) process a rotating and travelling tool equipped with a specially designed probe is slowly plunged into joined materials, plasticizes and stirs them thus forming a joint. Various geometric shapes of stirring tools make the motion of plasticized material very complex, which, in turn, translates to the structure and mechanical properties of joints. The article presents the results of tests focused on the impact of selected FSW process parameters on the mechanical properties of butt welded joints made of 6082 aluminium alloy. The tests were performed at various linear welding speeds, using singleand double-sided test joints welded with three types of stirring tools, differing in probe and shoulder geometry. The article reveals the results of mechanical and fatigue tests of the FSW joints.
An Effect of Chromium on Mechanical Properties of the Ni3Al-Based Alloys and Sinters in Compression Tests
Authors: Malec W. , Rzyman K. , Czepelak M. , Wala A.
Published: January 2012

An Effect of Chromium on Mechanical Properties of the Ni3Al-Based Alloys and Sinters in Compression Tests

Mechanical properties of the Ni75Al(25-x)Crx cast alloys and sinters were investigated using compression tests conducted within a wide range of compositions and temperature. The alloys and sinters exhibiting the best mechanical properties from a point of view of their intended use as constructional materials suitable for high-temperature applications were selected.
Structural Investigations and Determination of Current and Voltage Characteristics in Htsc 2G SF12050 Tapes
Authors: Jędryka J. , Szota M. , Nabiałek M.
Published: January 2012

Structural Investigations and Determination of Current and Voltage Characteristics in Htsc 2G SF12050 Tapes

Investigations of a state-of-the art high-temperature ceramic superconducting tape of SF 12050 series are presented. The study focuses on current and voltage characteristics, examination of microstructure and analysis of chemical composition in superconducting tapes of SF series. In order to measure current parameters, a measuring system was designed to investigate sections of the tapes at the temperature of liquid nitrogen. The system is powered with direct current with parameters I= 0 ÷ 580A and U= 0 ÷ 8V. Measurements of critical current were taken by means of determination of the decline in voltage along the measurement section for the tape with accuracy of 1nV. Analysis of chemical composition was carried out using scanning microscope which features chemical composition microanalyser EDX. The paper presents microscope images which are a result of examination of the structures by means of light microscope and scanning microscope. The method of preparation of superconducting tapes for soldering and the method of selection of solder were also presented.
Technology, Physical Properties and Phase Transitions in PMN-PT-PS Ceramics
Authors: Skulski R. , Bochenek D. , Wawrzała P.
Published: January 2012

Technology, Physical Properties and Phase Transitions in PMN-PT-PS Ceramics

Solid solution of (1-y)[(1-x)Pb(Mg1/3Nb2/3)O3-xPbTiO3]-yPbSnO3(PMN-PT-PS) investigated in this paper is based on (1-x)PMN-xPT (PMN-PT) where, with increasingx, the transition from relaxor to ferroelectric properties is observed depending on composition. PMN-PT ceramics with 0.25<x<0.4 has been obtained using sol-gel method and next mixed together with PS ceramics obtained from oxides. Final sintering of ceramic samples was pressureless. We present the results of microstructure and XRD investigations, dielectric permittivity and hysteresis loops measurements vs. temperature.