bluuebunny/crossref_metadata_2025 huggingface dataset:
Low‐Temperature Sintering Microwave Dielectrics Using CuO‐Doped Zn(Nb0.95Ta0.05)2O6 Ceramics
Authors: Huang Cheng‐Liang , Chen Jhih‐Yong , Jiang Chang‐Yang
Published: April 2010

The effect of CuO additions on the sintering behavior and microwave dielectric properties of Zn(Nb0.95Ta0.05)2O6 ceramic and its chemical compatibility with Ag have been investigated. The CuO addition can effectively lower the sintering temperature of Zn(Nb0.95Ta0.05)2O6 ceramics to 930°C due to the liquid phase effect. The (ZnCu2)(Nb0.95Ta0.05)2O8 liquid phase will be separated out and exists as a crystalline phase in the final stage. In addition to the (ZnCu2)(Nb0.95Ta0.05)2O8 liquid phase, a second phase Zn3(Nb0.95Ta0.05)2O8 is also detected during the synthesis of specimen. Both phases show a relatively low ɛr and Q×f values compared with that of simple Zn(Nb0.95Ta0.05)2O6. The Q×f value is a function of the sintering temperature and the amount of CuO addition. With 4.5 wt% CuO addition, it varies from 8500 to 77 200 GHz as the sintering temperature increases from 840° to 930°C for 2 h. For low‐firing multilayer applications, a combination of dielectric properties with an ɛr of ∼22.87, a Q×f of ∼77 200 GHz, and a τf of ∼−70.8 ppm/°C can be achieved for 4.5 wt% CuO‐doped Zn(Nb0.95Ta0.05)2O6 ceramic sintered at 930°C for 2 h.
Effect of Fuel Choice on the Aqueous Combustion Synthesis of Lanthanum Ferrite and Lanthanum Manganite
Authors: Striker Todd , Ruud James A.
Published: April 2010

High‐surface area, nanocrystalline powders of two closely related peroviskite oxides, LaFeO3 and LaMnO3, were produced by aqueous combustion synthesis using two different fuels. LaMnO3 powders synthesized using glycine fuel had a higher surface area and a smaller crystallite size than when synthesized using ethylene glycol fuel. However, the opposite was observed for LaFeO3 powders, where a higher surface area and a smaller crystallite size was obtained using ethylene glycol. The effect of the fuel type on the powder properties was attributed to the combustion characteristics, such as the rate of temperature increase and maximum measured temperature, and the mode of combustion synthesis. The lower surface area LaFeO3 and LaMnO3 powders had higher rates of temperature increase, which is characteristic of a volume combustion synthesis mode. The high‐surface area LaFeO3 powder produced using ethylene glycol fuel, in contrast, had a lower rate of temperature increase, representative of a self‐propagating high‐temperature synthesis mode. Differential thermal analysis showed that the mode of combustion correlated to the delayed reaction of the iron nitrate oxidizer with the ethylene glycol fuel. For the combustion synthesis of multication complex oxides, each fuel–oxidizer reaction is important for predicting the combustion characteristics and the resulting powder properties.
Blood parasites in migrating wood‐warblers (Parulidae): effects on refueling, energetic condition, and migration timing
Authors: DeGroote Lucas W. , Rodewald Paul G.
Published: April 2010

Blood parasites can negatively affect energetic condition, arrival date, and reproductive performance of breeding birds, yet their impact on migrating birds is poorly understood. We quantified haematozoan infection and examined its relationship to migration timing, energetic condition, and refueling rate (plasma triglyceride concentration) for three species of wood‐warblers (Parulidae) migrating through northwestern Ohio, USA from 11 April–3 June of 2004 and 2005. Prevalence of infection for magnoliaDendroica magnolia(36.3%; n=383), yellow‐rumpedD. coronata(58.3%; n=518), and yellow warblersD. petechia(12.7%; n=205) was approximately two times higher than reported in other migration studies and similar to infection rates found in breeding areas. Probability and intensity of infection were higher for later migrating yellow‐rumped warblers, especially in younger (second‐year) birds. Furthermore, we found a negative trend between intensity of infection and energetic condition for second‐year yellow‐rumped warblers. Haematozoan infection was not associated with refueling rate for any species. Our results indicate that for some migrants, especially younger birds, probability and intensity of haematozoan infection are related to later migration timing and reduced energetic condition during spring migration, and thus may be important determinants of subsequent reproductive performance in breeding areas.
Can intensively farmed arable land be favourable for birds during migration? The case of the Eurasian golden plover Pluvialis apricaria
Authors: Lindström Åke , Dänhardt Juliana , Green Martin , Klaassen Raymond H. G. , Olsson Peter
Published: April 2010

Today's intensive farming practices are known to have affected farmland biodiversity negatively in many different ways. As far as birds are concerned, they are known to have suffered during both summer and winter. Relatively little is known about the effects on birds during migration. We studied the stopover ecology of the Eurasian golden plover Pluvialis apricaria, a species listed in EU Birds Directive, in intensively farmed arable land in southernmost Sweden in the autumns of 2003–2007. We used key ecological variables (length of stay, fat deposition and moult) as fitness proxies to evaluate how the birds manage in this habitat. Eurasian golden plovers were present in large numbers mainly on arable fields from early August to November and radio‐tagged birds were found to stay in the area for up to three months. Adult birds carried out a substantial part of their flight feather moult during their stay. Body mass increased only somewhat during moult, but from the last stages of moult and onwards fuel loads corresponding to 24% above lean body mass (LBM) were accumulated at a rate of 0.5% of LBM per day, before the birds departed. Juveniles arrived later, from mid Sep., and had a similar pattern of fuel deposition. The fact that the birds choose to stay for long periods, moult in the area, and manage to store substantial fuel loads strongly suggests that Eurasian golden plovers do well in this intensively farmed arable land.
The relationship between interimplant distances and vascularization of the interimplant bone
Authors: Traini Tonino , Novaes Arthur B. , Piattelli Adriano , Papalexiou Vula , Muglia Valdir A.
Published: April 2010

Background: Long‐term success of the implant restorations is based upon the biology and vasculature of the bone surrounding the implants, especially for the bone between two implants.

Purpose: The aim of this study was to evaluate how loaded implants placed 2 or 3 mm apart influence bone vessel organization.

Material and methods: Six mongrel dogs were used for the study. The four mandibular premolars were extracted and 3 months later, four 4.5 × 10 mm implants were placed on each side of the mandible. The implants were placed so that two adjacent implants were 2 mm (group 1) or 3 mm (group 2) distant from each other. After 12 weeks, the implants were loaded with provisional prostheses, then metallic crowns were placed 4 weeks later. Both temporary and metallic restorations were made so that the distance between the contact point and the bone crest was 5 mm. The animals were sacrificed after 8 weeks. The hemi‐mandibles were removed and prepared for analysis. The interimplant bone vasculature of the two groups was studied using scanning electron microscopic images fractal analysis. The fractal dimension (Df) was calculated using the box‐counting method.

Results: The values of the Df for the blood vessels were significantly higher (P<.05) in the specimens of the group 2 (1.969±0.169) than the group 1 (1.556±0.246).

Conclusion: The presence of more blood vessels in the group 2 is another indication that 3 mm is a preferable distance for contiguous implants than the 2 mm distance.

To cite this article:
 Traini T, Novaes AB, Piattelli A, Papalexiou V, Muglia VA. The relationship between interimplant distances and vascularization of the interimplant bone. Clin. Oral Impl. Res. 21, 2010; 822–829. doi: 10.1111/j.1600‐0501.2010.01926.x
Benefits of dental implants installed during ablative tumour surgery in oral cancer patients: a prospective 5‐year clinical trial
Authors: Korfage Anke , Schoen Pieter J. , Raghoebar Gerry M. , Roodenburg Jan L. N. , Vissink Arjan , Reintsema Harry
Published: April 2010

Objective: This prospective study assessed treatment outcome and patient satisfaction of oral cancer patients with a mandibular overdenture on implants up to 5 years after treatment.

Materials and methods: At baseline, 50 consecutive edentulous oral cancer patients, in whom prosthetic problems were expected after oncological treatment, were evaluated by standardized questionnaires and clinical assessments. All implants were installed during ablative tumour surgery in native bone in the interforaminal area. About two‐thirds of the patients (n=31) had radiotherapy post‐surgery (dose >40 Gy in the interforaminal area).

Results: At the 5‐year evaluation, 26 patients had passed away and four patients had to be excluded from the analyses, because superstructures were not present, due to persistent local irritation (n=2), loss of three implants (n=1) and the impossibility of making an overdenture related to tumour and oncological surgery‐driven anatomical limitations (n=1). In the remaining 20 patients, the prosthesis was still in function (76 implants). During the 5‐year follow‐up, total 14 implants were lost, 13 in irradiated bone (survival rate 89.4%, dose >40 Gy) and one in non‐irradiated bone (survival rate 98.6%). Peri‐implant tissues had a healthy appearance and remained healthy over time. Patients were satisfied with their dentures.

Conclusions: It was concluded that oral cancer patients can benefit from implants installed during ablative surgery, with a high survival rate of the implants, a high percentage of rehabilitated patients and a high denture satisfaction up to 5 years after treatment.

To cite this article:
 Korfage A, Schoen PJ, Raghoebar GM, Roodenburg JLN, Vissink A, Reintsema H. Benefits of dental implants installed during ablative tumour surgery in oral cancer patients: a prospective 5‐year clinical trial. Clin. Oral Impl. Res. 21, 2010; 971–979. doi: 10.1111/j.1600‐0501.2010.01930.x
The capacity of Australian ED to absorb the projected increase in intern numbers
Authors: Chong Anthony , Weiland Tracey J , Mackinlay Claire , Jelinek George A
Published: April 2010

As a reaction to the medical workforce shortage in Australia, a large expansion of undergraduate medical education has occurred through the provision of funding of additional medical student places. As a consequence, the number of medical graduates is anticipated to increase by as much as 90% with a peak in numbers anticipated in 2012. With ED already under pressure, this increase has serious implications for ED, particularly the delivery of intern and student teaching. This integrated review describes potential challenges that might arise from the predicted increase in intern numbers working in ED. A structured literature search was conducted from which 44 directly relevant articles were identified. We discuss the possible impact of an increased number of medical graduates on emergency medical staff, education, supervision and feedback to interns, and given the potential impacts on the education of junior doctors; we review the purpose and implementation of the Australian Curriculum framework for Junior Doctors in relation to their learning requirements. Although there is consensus by most postgraduate bodies that the core emergency term in emergency medicine should be retained, the impact of increased intern numbers might dramatically affect the clinical experiences, supervision and educational resources in the ED. This might necessitate cultural changes in medical education and ED function.
Access block and ED overcrowding
Authors: Forero Roberto , Hillman Kenneth M , McCarthy Sally , Fatovich Daniel M , Joseph Anthony P , Richardson Drew B
Published: April 2010

Prospective and retrospective access block hospital intervention studies from 1998 to 2008 were reviewed to assess the evidence for interventions around access block and ED overcrowding, including over 220 documents reported in Medline and data extracted from The State of our Public Hospitals Reports. There is an estimated 20–30% increased mortality rate due to access block and ED overcrowding. The main causes are major increases in hospital admissions and ED presentations, with almost no increase in the capacity of hospitals to meet this demand. The rate of available beds in Australia reduced from 2.6 beds per 1000 (1998–1999) to 2.4 beds per 1000 (2002–2007) in 2002, and has remained steady at between 2.5–2.6 beds per 1000. In the same period, the number of ED visits increased over 77% from 3.8 million to 6.74 million. Similarly, the number of public hospital admissions increased at an average rate of 3.4% per year from 3.7 to 4.7 million. Compared with 1998–1999 rates, the number of available beds in 2006–2007 is thus similar (2.65 vs 2.6 beds per 1000), but the number of ED presentations has almost doubled. All patient groups are affected by access block. Access block interventions may temporarily reduce some of the symptoms of access block, but many measures are not sustainable. The root cause of the problem will remain unless hospital capacity is addressed in an integrated approach at both national and state levels.
The Emergency Medicine Capacity Assessment Study: Anticipated impact of a major increase in intern numbers in Australian ED
Authors: Weiland Tracey J , Mackinlay Claire , Jelinek George A
Published: April 2010

Objective:  To identify emergency medicine (EM) staff perceptions of EM intern rotation, the capacity of ED to accept an increase in intern numbers of 70%, attitudes of staff towards the increase, and its anticipated impact on management of ED, patient care and learning opportunities.

Method:  A semistructured telephone interview was conducted with ED Directors, Directors of Emergency Medicine Training (DEMT), advanced trainees and interns in EM from a stratified sample of city, metropolitan and rural/provincial public hospitals in Australia.

Results:  Ninety‐five interviews were completed with 100% participation from ED Directors. Most participants agreed that the ED rotation should remain compulsory for full medical registration, 67% disagreed that they would like 70% more interns in their ED; most ED Directors and DEMT indicated this could not occur without problems. Most felt it would be difficult for existing numbers of consultants and registrars to supervise 70% more interns, and more interns would not improve patient wait times and ED length of stay. Almost two‐thirds felt the increase in interns would decrease their exposure to procedures; most Directors and DEMT felt that an increase in medical students would affect their ability to take medical elective students (78%) and Australian Medical Council observers (70%).

Conclusion:  The increase in interns peaking in 2012 represents a significant change to the health system that will challenge the capacity of ED. Although ED internship is perceived as an indispensable learning opportunity, maintaining the ED experience with a rapid influx of interns will not occur without problems.
An intervention to encourage ambulance paramedics to bring patients' own medications to the ED: Impact on medications brought in and prescribing errors
Authors: Chan Esther W , Taylor Simone E , Marriott Jennifer , Barger Bill
Published: April 2010

Objective:  To undertake and evaluate a multifaceted intervention to encourage paramedics to bring patients' own medications (POM) to the ED.

Method:  Adult patients were enrolled in each of the pre‐intervention (March 2006) and post‐intervention (December 2006) periods if they were brought to ED by ambulance, taking four or more medications, admitted to hospital and were not referred to a pharmacist prior to the admission medication chart being written. ED pharmacists determined patients' regular medication and details of medications brought in by ambulance. Medication charts were assessed for discrepancies related to medications taken prior to presentation. These were recorded as errors if a change was made to the medication chart after discussion with the prescriber. The intervention, conducted in October and November 2006, involved meetings with Metropolitan Ambulance Service* team managers and dissemination of promotional material. Paramedics of the Metropolitan Ambulance Service were participants for the intervention. Main outcome measures were: percentage of regular medications incorrectly prescribed; and percentage of POM brought to ED by paramedics.

Results:  One hundred patients were enrolled in each of the pre‐ and post‐intervention periods. The percentage of regular medications incorrectly prescribed significantly decreased from 18.9% (151/800, 95% CI 16–22%) to 8.8% (73/834, 95% CI 7–11%) in the pre‐ and post‐intervention periods, respectively (P < 0.001). Pre‐intervention, paramedics brought some or all POM to ED in 67.0% (67/100, 95% CI 57–76%) of cases compared with 87.0% (87/100, 95% CI 78–93%) of cases, post‐intervention.

Conclusion:  The multifaceted intervention encouraging paramedics to bring POM to ED was effective. POM were brought into ED more frequently and prescribing errors reduced.
Accuracy of interpretation of arterial blood gases by emergency medicine doctors
Authors: Austin Kelly , Jones Peter
Published: April 2010

Introduction:  It is not currently known how accurately emergency medicine (EM) doctors interpret arterial blood gases (ABG). The present study explores this question.

Methods:  A prospective, cross‐sectional study of EM doctors was undertaken. An ABG interpretation test was completed by participants. Scores were compared with ‘expert level’ scores. Confidence with ABG interpretation and satisfaction with ABG training was investigated using a 10 cm visual analogue scale.

Results:  A total of 37 consultants and 43 EM trainees were analysed. Consultant's and trainee's ABG interpretation scores were 31 (95% CI 29–32.8) and 29.4 (95% CI 27.6–31.2), respectively (‘expert level’= 40). Consultants scored better than trainees for knowledge of ABG equations; with mean scores of 3.65 (95% CI 3.08–4.22) and 2.51/6 (95% CI 1.87–3.15), respectively, P= 0.01. Trainee satisfaction with ABG training was moderate. Consultants were more confident with ABG interpretation than trainees, but their confidence was not correlated to their score on the test (r= 0.15, P= 0.38).

Conclusion:  Neither group performed to the predefined ‘expert level’. There was a trend to improved interpretation with progression through ACEM training. There is scope to improve the training given to EM trainees in ABG interpretation and to incorporate ABG interpretation into consultant continuing education.
Flood fatalities in contemporary Australia (1997–2008)
Authors: FitzGerald Gerry , Du Weiwei , Jamal Aziz , Clark Michele , Hou Xiang‐Yu
Published: April 2010

Objective:  Flood is the most common natural disaster in Australia and causes more loss of life than any other disaster. This article describes the incidence and causes of deaths directly associated with floods in contemporary Australia.

Methods:  The present study compiled a database of flood fatalities in Australia in the period of 1997–2008 inclusive. The data were derived from newspapers and historic accounts, as well as government and scientific reports. Assembled data include the date and location of fatalities, age and gender of victims and the circumstances of the death.

Results:  At least 73 persons died as a direct result of floods in Australia in the period of 1997–2008. The largest number of fatalities occurred in New South Wales and Queensland. Most fatalities occurred during February, and among men (71.2%). People between the ages of 10 and 29 and those over 70 years are overrepresented among those drowned. There is no evident decline in the number of deaths over time. 48.5% fatalities related to motor vehicle use. 26.5% fatalities occurred as a result of inappropriate or high‐risk behaviour during floods.

Conclusion:  In modern developed countries with adequate emergency response systems and extensive resources, deaths that occur in floods are almost all eminently preventable. Over 90% of the deaths are caused by attempts to ford flooded waterways or inappropriate situational conduct. Knowledge of the leading causes of flood fatalities should inform public awareness programmes and public safety police enforcement activities.
Psychobiological Correlates of Women’s Sexual Interest as Perceived by Patients with Erectile Dysfunction
Authors: Corona Giovanni , Bandini Elisa , Fisher Alessandra , Elisa Maseroli , Boddi Valentina , Balercia Giancarlo , Sforza Alessandra , Forti Gianni , Mannucci Edoardo , Maggi Mario
Published: April 2010

Introduction

We have recently reported that the perceived loss of a partner’s sexual desire is independently associated with an increased incidence of major cardiovascular events in patients with erectile dysfunction (ED). No study has ever evaluated the specific impact of men’s perception of women’s sexual desire on male sexual function and lifestyle attitudes in ED subjects.

Aim

To evaluate the clinical correlates of the perception of a partner’s sexual desire [hypoactive sexual desire (HSD)] in a consecutive series of subjects seeking medical care for ED.

Methods

A consecutive series of 2,303 heterosexual male patients (mean age 58.1 ± 10.5) was studied.

Main Outcome Measures

Patients were interviewed with the Structured Interview on Erectile Dysfunction (SIEDY) structured interview. They also completed the Middlesex Hospital Questionnaire, a brief questionnaire for the screening of the symptoms of mental disorders.

Results

Among the patients studied, 458 (19.9%) reported a mild loss of their partner’s desire, 302 (13.1%) a moderate reduction of libido, while 118 (5.1%) complained of a complete absence of sexual interest on the part of their partner. After adjustment for confounding factors, the perceived women’s HSD was associated with different sexual, lifestyle, and relational factors. In particular, more extra-marital affairs, a longer and more hostile couple relationship, as well as a stressful job and both alcohol and smoking abuse were all significantly associated with perceived women’s HSD. In addition, the perceived women’s moderate to severe HSD was significantly associated with severe ED and less frequent sexual intercourse. Finally, partner HSD was significantly associated with a stepwise increase of free-floating anxiety and depressive symptoms (adj. r = 0.081, P <0.05 and 0.158, P <0.0001, respectively).

Conclusions

Perceived sexual interest (éros) on the part of the woman can be seen for men not only as a fun and enjoyable behavior, but also a safe strategy for improving a man’s overall health and life expectancy.
Sexual Dysfunction in Women with Clinical Hypothyroidism and Subclinical Hypothyroidism
Authors: Atis Gokhan , Dalkilinc Ayhan , Altuntas Yuksel , Atis Alev , Caskurlu Turhan , Ergenekon Erbil
Published: April 2010

Introduction

Hypothyroidism is a common hormonal disorder in women that may affect the phases of female sexual function.

Aim

To investigate female sexual function in patients with clinic hypothyroidism and subclinic hypothyroidism.

Methods

A total of 25 women with clinic hypothyroidism (group 4), 25 women with subclinic hypothyroidism [thyroid stimulating hormone (TSH) value ≤10 mU/L (group 2), TSH value >10 mU/L (group 3)], and 20 age matched voluntary healthy women controls (group 1) were included in the study. All the subjects were evaluated with a detailed medical and sexual history, including a female sexual function index (FSFI) questionnaire for sexual status and the Beck Depression Inventory for psychiatric assessment.

Main Outcome Measures

The levels of serum TSH, thyroid hormones, prolactin (PRL), free testosterone, estradiol, follicle-stimulating hormone, luteinizing hormone, lipid profile, and blood glucose were measured.

Results

Female sexual dysfunction (FSD) was diagnosed in 14 of 25 patients (56%) in group 4, in 6 of 11 patients (54.6%) in group 3, in 2 of 14 patients (14.6%) in group 2, and while only 3 of 20 the control group of women (15%) had FSD (P = 0.006). The mean total FSFI scores were 23.9 in the group 4, 26.03 in the group 3, 29.2 in the group 2, and 32.30 in the control group (P <0.0001). The mean BDI score for clinic hypothyroidic patients was significantly greater than the scores for the control group and for the group 2 (P = 0.017 and P = 0.043, respectively). The mean PRL levels for patients in group 4 and group 3 were found to be significantly higher than the level for controls (P <0.0001), whereas other serum hormone levels were not different among groups.

Conclusions

A significant percent of women with clinic hypothyroidism and subclinic hypothyroidism with TSH values >10 mU/L had sexual dysfunction. Hyperprolactinemia, hyperlipidemia, and depression were associated with FSD in clinic hypothyroidism. Different than clinic hypothyroidism depression was not associated with FSD in subclinic hypothyroidism with TSH values >10 mU/L.
Epidemiology of influenza‐like illness in the Amazon Basin of Peru, 2008–2009
Authors: Forshey Brett M. , Laguna‐Torres Victor A. , Vilcarromero Stalin , Bazan Isabel , Rocha Claudio , Morrison Amy C. , Stoddard Steven T. , Alegre Yuri , Gomez Jorge , Scott Thomas W. , Kochel Tadeusz J.
Published: April 2010

Please cite this paper as: Forshey et al. (2010) Epidemiology of influenza‐like illness in the Amazon Basin of Peru, 2008–2009. Influenza and Other Respiratory Viruses 4(4), 235–243.

Background  Data addressing the incidence and epidemiology of influenza and influenza‐like illness (ILI) in tropical regions of the world is scarce, particularly for the neotropics of South America.

Methods  We conducted active, population‐based surveillance for ILI across 45 city blocks within the Amazon Basin city of Iquitos, Peru. Demographic data and household characteristics were collected for all participants, and participating households were visited three times weekly to inquire about ILI (fever plus cough or sore throat) among household residents. Nasal and oropharyngeal swabs were collected from participants with ILI and tested for influenza virus infection.

Results  Between May 1, 2008 and July 8, 2009, we monitored 10,341 participants for ILI for a total of 11 569·5 person‐years. We detected 459 ILI episodes, with 252 (54·9%) of the participants providing specimens. Age‐adjusted incidence of ILI was estimated to be 46·7 episodes/1000 person‐years. Influenza A and B viruses were detected in 25 (9·9%) and 62 (24·6%) specimens of ILI patients, respectively, for an estimated age‐adjusted incidence rate of 16·5 symptomatic influenza virus infections/1000 person‐years. Risk factors for ILI included age, household crowding, and use of wood as cooking fuel. For influenza virus infection specifically, age and use of wood as a cooking fuel were also identified as risk factors, but no effect of household crowding was observed.

Conclusions  Our results represent the initial population‐based description of the epidemiology of ILI in the Amazon region of Peru, which will be useful for developing region‐specific strategies for reducing the burden of respiratory disease.
Les croque‐morts des arts
Authors: Sasportes José
Published: April 2010

José Sasportes dresse un portrait de différents «« croque‐morts de l’art » pour défendre l’idée que l’UNESCO n’est pas une agence funéraire. Il s’est interrogé sur la question d’un épuisement de la confiance dans le pouvoir de l’art et de la capacité d’institutions comme l’UNESCO à le soutenir. De tout temps, de grands esprits se sont inquiétés du devenir des arts. Des écrivains comme Tolstoï et Valéry ont exprimé des doutes sur l’art de leur époque, tout en reconnaissant son rôle essentiel (faire de l’utile avec de l’inutile, d’après Paul Valéry). Force est de constater qu’en dépit du nombre croissant des manifestations artistiques et du développement de l’enseignement dans les sociétés modernes, au sein desquelles le rôle de l’art s’élargit à de multiples domaines, notamment thérapeutiques (thérapie par l’art, la musique, la danse, etc.), il existe des zones d’ombre. La multiplication des échanges, le mécénat et la diversification des soutiens financiers ne constituent pas une garantie de la vitalité des arts.
De l’autonomie à l’auto‐transcendance de l’art africain contemporain : résistance, mutation et refondation
Authors: Mixinge Adriano
Published: April 2010

Adriano Mixinge s’interroge sur les critères et les processus de légitimation de l’art africain, en relevant les spécificités de sa dynamique. L’existence, d’une part, au sein des sociétés occidentales, d’instances de reconnaissance tels que les galeries et les musées, et, de l’autre, le désir des artistes d’être acceptés par une audience internationale, conditionnent la mise en scène des expressions artistiques africaines et des expositions consacrées à l’art africain. Dans le contexte postcolonial et de la mondialisation croissante, l’auteur analyse le parcours de l’autonomie à l’auto‐transcendance de l’art africain comme une « traversée », par le biais de la réflexion théorique et critique dont il est l’objet, ainsi que les nouvelles manières d’appréhender l’art et l’esthétique. En somme, pour l’art africain, « l’art peut encore tout ».
Cytotaxonomy of Senecio tricuspis (Asteraceae–Senecioneae)
Authors: Ren Chen , Yuan Qiong
Published: April 2010

The chromosome number of 2n=40 counted for Senecio tricuspis (Asteraceae–Senecioneae) indicates that the species should not be transferred to the genus Parasenecio but be retained in Senecio.
La comptabilité ‐ “une des plus belles inventions de l'homme”
Authors: CHAMBERS R.J.
Published: April 2010

Résumé. La comptabilité peut rendre de grands services aux secteurs commercial et financier. Toutefois, on n'en connaîtra pleinement le pouvoir que lorsque ses éléments ne seront plus considérés séparément. Plusieurs personnes ont consacré leur temps à l'enseignement, à la pratique, à la recherche et à l'invention. Cependant le coût du temps et des efforts a été vain puisqu'il subsiste toujours des doutes, des différents et de la confusion. Une meilleure perspective à notre portée pointe à l'horizon. Si les praticiens, les chercheurs et les enseignants se concertaient pour reconnaître l'existence d'une ligne de pensée commune à tous selon laquelle certains objets se vendent et s'achètent, la comptabilité pourrait alors assumer le rôle auquel elle est destinée.
On the value and limitations of financial accounting*
Authors: BENSTON GEORGE J.
Published: April 2010

Abstract. Accounting as a means to an end, rather than as an end in itself, is the basic concept on which this essay is based. The ends that accounting serves are control, information for decisions, and an overview, or conspectus, of the enterprise. For these purposes, traditional, transactions‐based accounts are useful, because they yield trustworthy reports of resource flows into and out of an enterprise. Government intervention has emphasized and extended the inherent and cost‐determined limitations of traditional accounting. Though such critics as Professor Chambers are upset at this situation, they have not shown how or which change would be beneficial, net of costs, to users. Exit values, in particular, are not the philosopher's stone that Professor Chambers seeks. As this essay shows, neither these nor other measures of economic values fulfill Professor Chambers' demands. Though traditional accounting has its limitations, they are debilitating only when one holds unrealistic expectations. While I doubt that the benefits from changes such as those suggested by Professor Chambers would exceed their costs, this is an empirical question on which research would be desirable.

Résumé. Cet essai se base sur le concept fondamental selon lequel la comptabilité constitue un moyen pour arriver à une fin, plutôt qu'une fin en soi. Assurer le contrôle, fournir des informations pour la prise de décisions et donner un aperçu général ou vue d'ensemble, de l'entreprise, telles sont les fins de la comptabilité. A ces fins, les comptes traditionnels basés sur les opérations s'avèrent utiles parce qu'ils fournissent des rapports fidèles des flux internes et externes des ressources d'une entreprise. L'intervention gouvernementale a souligné et accentué les lacunes reliées aux coûts inhérents à la comptabilité traditionnelle. Bien que des critiques telle celle du professeur Chambers s'offusquent de cette situation, elles n'ont pas encore démontré comment ou quel changement serait profitable, déduction faite des coûts, aux usagers. Les valeurs de sortie, en particulier, ne représentent pas la pierre philosophale que cherche le professeur Chambers. Comme le révèle cet essai, aucune mesure des valeurs économiques ne satisfait les exigences du professeur Chambers. Quoique la comptabilité traditionnelle ait ses limites, elles ne s'avèrent embarassantes que lorsque notre attente est irréaliste. Même si je doute que les avantages des changements suggérés par le professeur Chambers puissent dépasser leurs coûts, on soulève ici un problème empirique pour lequel des recherches seraient souhaitables.
Auditors and deceptive financial statements: Assigning responsibility and blame*
Authors: GAA JAMES C. , SMITH CHARLES H.
Published: April 2010

Abstract. Public accountants (auditors) who do not prepare the financial statements of their clients are not directly responsible for them. However, if the statements are deceptive, then the question of their indirect responsibility arises. The various kinds of defenses that auditors might present for being excused from responsibility, and/or blame, are examined and evaluated. Relevant parts of the codes of ethics of the Institute of Chartered Accountants of Ontario (ICAO) and the American Institute of Certified Public Accountants are compared on this basis. The ICAO Code is a better codification of auditors' obligations regarding deceptive financial statements. One implication of the analysis is that the issue of the independence of auditors is more complex than the codes suggest, and needs further clarification.

Résumé. Les experts‐comptables (vérificateurs) ne sont pas directement responsables des états financiers de leurs clients qu'ils ne préparent pas. Cependant, si les états financiers sont trompeurs, alors la question de leur responsabilité indirecte se pose. Les différentes sortes de défenses que les vérificateurs pourraient présenter pour ne pas être tenus responsables et/ou blâmés sont examinées et évaluées. Les parties pertinentes des codes de déontologie de l'Institut des comptables agréés de l'Ontario et de l'American Institute of Certified Public Accountants sont comparées sur cette base. Le code de déontologie de l'Institut des comptables agréés de l'Ontario est une meilleure codification des obligations du vérificateur en ce qui a trait aux états financiers trompeurs. Une implication de l'analyse, est que la notion de l'indépendance des vérificateurs est plus complexe que ne le suggèrent les codes et demande d'être clarifiée.
Interpretation of uncertainty expressions*
Authors: CHESLEY G.R.
Published: April 2010

Abstract. The accounting and auditing profession makes extensive use of words to communicate levels of uncertainty in both formal and informal situations ranging from Handbook pronouncements to working papers to everyday communications. Yet the accounting literature does not present research on the level of ambiguity in interpretations of such communications or the factors that could potentially influence this ambiguity.

This paper provides an extensive and detailed examination of the ambiguity of interpretations in the communication of uncertainty using a vocabulary familiar to accountants and auditors. Average probability levels were computed from responses to various commonly used words. Further analyses of interpretations were undertaken by comparing different methods of responding to the communications, using a variety of ways of assessing the impact on interpretations and comparing the responses of various subject groups.

The studies used various experimental designs in order to provide the internal validity necessary to interpret research results. The external validity was obtained by using common words, reasonably sophisticated subjects, observations at various times and by comparing with the results of experiments in other settings.

This paper demonstrates that ambiguity exists and that this ambiguity is reasonably stable for the vocabulary of the accountant. Also ambiguity can be increased by the use of difficult response modes by the interpreter but it cannot easily be reduced.
An analysis of the auditor's uncertainty about probabilities*
Authors: LARSSON S. , CHESLEY G. R.
Published: April 2010

Abstract. Uncertainty or ambiguity about what specific probability to associate with a given event is a problem for auditors and is one that has been shown to influence the decisions of others. While some theories of probability assume this problem away, others have tried to address it in various ways.

This paper provides a formal analysis of this question and presents a means of characterizing the ambiguity associated with the probability inference. The measure we present can capture a number of the previously specified approaches to this question while exhibiting some very intuitive conclusions and some well‐known mathematical properties.

Résumé. L'incertitude ou l'ambiguïté relative à la probabilité spécifique à attribuer à un événement donné, est un problème pour les vérificateurs et un problème qui a été démontré comme influençant les décisions des autres. Alors que certaines théories de probabilité ne tiennent pas compte de ce problème, d'autres ont essayé de s'y intéresser de différentes façons. Cet article fournit une analyse formelle de cette question et présente un moyen de caractériser l'ambiguïté associée avec l'inférence de probabilité. La mesure que nous présentons reprend un certain nombre des approches déjà existantes sur cette question tout en exposant quelques conclusions très intuitives et quelques propriétés mathématiques bien connues.
Control of sampling risks in auditing*
Authors: SMIELIAUSKAS WALLY
Published: April 2010

Abstract. This paper systematically analyzes the factors that affect sampling risks of the two major classes of statistical estimators in auditing. It develops three approaches for identifying when a particular estimator is preferred ex ante. It also provides a simulation analysis of ex ante‐ex post sampling risk differences. The paper concludes that dollar‐unit sampling may be more widely used than previous research has indicated.

Résumé. Cet article analyse de façon systématique les facteurs d'influence du risque échantillonnal attaché aux deux grandes catégories d'estimateurs statistiques en vérification. Trois approches sont développées afin d'identifier les circonstances où un estimateur particulier s'avère préférable ex ante. Une analyse de simulation portant sur les différences de risque échantillonnai ex ante et ex post est également présentée. Cet article conclut que la méthode d'échantillonnage en unités monétaires semble plus utilisée que ce que la recherche antérieure laisse entendre.
A test of the accuracy of probability assessment techniques in auditing*
Authors: ABDOLMOHAMMADI MOHAMMAD J. , BERGER PAUL D.
Published: April 2010

Abstract. Sixty‐two practising auditors participated in an account balance estimation experiment. Having been provided with written and oral training material, they used four elicitation techniques (CDF, PDF, EPS, and HFS) to quantify their subjective beliefs regarding the accounts receivable balance of an audit case study. Their responses were compared to the results of a 600 sample simulation study, using the quadratic scoring rule. Their responses were also compared to the consensus distribution of all subjects using the Kolmogorov‐Smirnov measure. The results indicated that PDF is the elicitation technique generating the most accurate prior probability distribution for use in Bayesian analysis. The other three elicitation techniques were about equal in the degree to which they were less accurate than the PDF technique.
Une expérience sur la précision des techniques d‘évaluation des probabilités en vérification
Authors: ABDOLMOHAMMADI MOHAMMAD J. , BERGER PAUL D.
Published: April 2010

Résumé. Soixante‐deux vérificateurs/praticiens ont pris part à une expérience d'estimation du solde d'un compte. Ayant reçu au préalable un matériel d'apprentissage à la fois écrit et oral, ils ont utilisé quatre techniques de déduction (FDC, FDP, EPE, et EFH) afin de quantifier leurs croyances subjectives ayant trait au solde de comptes clients d'un cas de vérification. Leurs réponses furent par la suite comparées aux résultats d'une étude de simulation portant sur six cents (600) échantillons, au moyen de la règle de pointage quadratique, de même qu'à la distribution résultant d'un consensus parmi tous les sujets en utilisant la mesure de Kolmogorov‐Smirnov. Les résultats montrent que la technique de déduction FDP produit la distribution de probabilités préalables la plus précise pour utilisation dans le contexte de l'analyse Bayesienne. Les trois autres techniques de déduction se sont révélées égales entre elles, dans la mesure où leur précision était inférieure à celle de la technique de déduction FDP.
Standard setting and security returns: A time series analysis of FAS No. 8 events*
Authors: CHENG THOMAS T.
Published: April 2010

Abstract. This study examines the information content of seven FAS No. 8 related key events on the security returns of firms affected by the accounting rule. The Box and Tiao intervention analysis was used, which combines the univariate ARIMA(p,d,q) (auto‐regressive integrated moving average) modeling with a statistical impact assessment. Results indicate that security returns of firms investigated have generally exhibited patterns of small positive blips (abrupt onsets, temporary durations, and rapid decays) around the time of the appointment of the task force as well as at the date of issuance of the exposure draft.

Résumé. Cette étude examine le contenu informationnel de sept événements importants entourant le FAS no 8 sur les rendements des titres d'entreprises affectées par la règle de comptabilité. L'analyse d'intervention Box‐Tiao fut utilisée, méthode où la modélisation ARMNI (p.d.q) à une variable aléatoire est combinée à une évaluation de l'impact statistique. Les résultats indiquent que les rendements des titres émis par les firmes étudiées ont présenté des structures de petites oscillations positives (croissance brutale, durée temporaire et déclin rapide) autour des moments de nomination du groupe d'étude et de publication de l'exposé sondage.
Tests of the impact of LIFO adoption on stockholders: A stochastic dominance approach*
Authors: AHARONY JOSEPH , BAR‐YOSEF SASSON
Published: April 2010

Abstract. This study examines the possible economic impact of a firm's decision to switch its inventory costing to LIFO. The contradictory conclusions of previous studies may stem from their use of empirical research methods (e.g., the market model) with overly strong assumptions. The current study applies an alternative approach; it utilizes a research method which relies on two versions of the second degree stochastic dominance criterion: the standard second degree stochastic dominance and stochastic dominance with lending and borrowing. These criteria examine changes in stockholders' welfare by considering simultaneously risk and possible outcomes in a more general manner. They do not require the assumptions of the market model, nor do they necessitate the estimation of specific risk measures such as stock beta. The stochastic dominance approach is applied to a sample of firms that switched from FIFO to LIFO, and to a control group of firms that did not. The results do not support the hypothesis that stockholders' welfare is affected by corporate LIFO adoption.

Résumé. Cette étude examine les effets économiques possibles de la décision d'une firme, de changer sa méthode d'évaluation des stocks pour celle de l'épuisement à rebours (DEPS). Les conclusions contradictoires d'études antérieures peuvent découler de leur recours à des méthodes de recherche (e.g. le modèle de marché) empiriques comportant des hypothèses exagérées. La présente recherche applique une autre approche; elle utilise une méthode de recherche fondée sur deux versions du critère de dominance stochastique de deuxième degré: la dominance stochastique de deuxième degré fondamentale (de base) et la dominance stochastique avec possibilité de prêt et d'emprunt. Ces critères examinent les modifications à la richesse des actionnaires en envisageant simultanément le risque et les conséquences possibles d'une façon plus générale. Ils n'exigent pas les hypothèses du modèle de marché et ne nécessitent pas non plus l'estimation de mesures de risque systématique telles que le Beta du titre. L'approche de dominance stochastique est appliquée à un échantillon de sociétés ayant passé de l'épuisement successif (PEPS) à l'épuisement à rebours (DEPS), ainsi qu'à un groupe témoin de sociétés n'ayant pas changé de méthode. Les résultats ne confirment pas l'hypothèse que la richesse des actionnaires est affectée par l'adoption de la méthode de l'épuisement à rebours (DEPS).
Design and tests of an efficient search algorithm for accurate linear valuation systems*
Authors: SHIH MICHAEL S.H. , SUNDER SHYAM
Published: April 2010

Abstract. A valuation system partitions the set of goods to be valued into multiple disjoint subsets and the current value of the goods is estimated via price indexes covering these subsets. Efficient valuation systems yield a relatively small economy‐wide average of mean squared errors with respect to the true total current cost of the goods. Several algorithms have been designed to search for efficient valuation systems. These algorithms, however, do not take advantage of the information contained in the characteristic parameters of the goods to be valued. We present the design and test of a search algorithm that is substantially more efficient than those in the literature. The relative efficiency of the algorithm is gained through the use of information contained in the weights, the expected values, and the variance‐covariance structure of the price changes of the goods.

Résumé. Un système d'évaluation subdivise l'ensemble des biens à être évalués en plusieurs sous‐ensembles disjoints et la valeur actuelle des biens est estimée grâce à des indices de prix couvrant ces sous‐ensembles. Des systèmes d'évaluation efficaces produisent, pour l'ensemble de l'économie, une moyenne relativement faible des erreurs moyennes au carré, par rapport au coût actuel réel total des biens. Plusieurs algorithmes ont été conçus pour découvrir des systèmes d'évaluation efficaces. Toutefois, ces algorithmes n'intègrent pas l'information que renferment les paramètres caractérisant les biens à évaluer. Nous présentons la conception et le test d'un algorithme de recherche qui s'avère considérablement plus efficace que ceux mentionnés dans les recherches antérieures. L'efficacité relative de cet algorithme est obtenue grâce à l'intégration de l'information contenue dans les pondérations, les valeurs espérées et la structure de variance‐covariance des fluctuations de prix des biens.