bluuebunny/crossref_metadata_2025 huggingface dataset:
Neoadjuvant Therapy of Pancreatic Cancer: The Emerging Paradigm?
Authors: Lim Kian-Huat , Chung Eugene , Khan Adeel , Cao Dengfeng , Linehan David , Ben-Josef Edgar , Wang-Gillam Andrea
Published: January 2012

After completing this course, the reader will be able to: Discuss the current literature on the neoadjuvant therapies in patients with potentially resectable and borderline resectable pancreatic cancer.Cite the definition of borderline resectable pancreatic cancer as determined by the 2008 AHPBA consensus guidelines.

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

Pancreatic cancer remains one of the deadliest cancers due to difficulty in early diagnosis and its high resistance to chemotherapy and radiation. It is now clear that even patients with potentially resectable disease require multimodality treatment including chemotherapy and/or radiation to improve resectability and reduce recurrence. Tremendous efforts are currently being invested in refining preoperative staging to identify optimal surgical candidates, and also in developing various neoadjuvant or adjuvant regimens to improve surgical outcome. Although at present no studies have been done to directly compare the benefit of neoadjuvant versus adjuvant approaches, accumulating evidence suggests that the neoadjuvant approach is probably beneficial for a subset of the patient population, particularly those with borderline resectable disease in which complete surgical resection is almost certainly unachievable. In this article, we review the literature and rationales of neoadjuvant chemotherapy and chemoradiation, as well as their potential limitations and caveats. We also review the pathological findings following neoadjuvant therapies, and potential surgical complications that may be associated with neoadjuvant therapies.
Causes and consequences of unequal seedling production in forest trees: a case study in red oaks
Authors: Moran Emily V. , Clark James S.
Published: January 2012

Inequality in reproductive success has important implications for ecological and evolutionary dynamics, but lifetime reproductive success is challenging to measure in long‐lived species such as forest trees. While seed production is often used as a proxy for overall reproductive success, high mortality of seeds and the potential for trade‐offs between seed number and quality draw this assumption into question. Parentage analyses of established seedlings can bring us one step closer to understanding the causes and consequences of variation in reproductive success. In this paper we demonstrate a new method for estimating individual seedling production and average percentage germination, using data from two mixed‐species populations of red oaks (Quercus rubra,Q. velutina,Q. falcata, andQ. coccinea). We use these estimates to examine the distribution of female reproductive success and to test the relationship between seedling number and individual seed production, age, and growth rate. We show that both seed and seedling production are highly skewed, roughly conforming to zero‐inflated lognormal distributions, rather than to the Poisson or negative‐binomial distributions often assumed by population genetics analyses. While the number of established offspring is positively associated with mean annual seed production, a lower proportion of seeds from highly fecund individuals become seedlings. Our red oak populations also show evidence of trade‐offs between growth rate and reproductive success. The high degree of inequality in seedling production shown here for red oaks, and by previous studies in other species, suggests that many trees may be more vulnerable to genetic drift than previously thought, if immigration in limited by fragmentation or other environmental changes.
The Factors that Affect Accountants' Decisions to Seek Careers with Big 4 versus Non-Big 4 Accounting Firms
Authors: Bagley Penelope L. , Dalton Derek , Ortegren Marc
Published: January 2012

SYNOPSIS

Finding qualified accounting staff has consistently been a top issue facing CPA firms. However, little is known about the factors that influence accountants' decisions to seek careers with different types of firms. In our paper, we use Ajzen's (1991) theory of planned behavior to examine the reasons why some accountants seek careers at Big 4 firms, while other accountants seek careers at non-Big 4 firms. We survey accounting students and find that attitudes, subjective norms, and perceived behavioral control each influence firm-choice decisions. To provide additional insight into our results, we survey accounting professionals from Big 4 and non-Big 4 accounting firms. We find that, overall, students' perceptions, while more limited, are similar to those of accounting professionals. Further, we find that accounting professionals provide a number of insightful comments that offer several important implications for accounting firms. Finally, we assess whether accounting professionals perceive that certain types of accounting students are more likely to succeed at Big 4 versus non-Big 4 firms, and whether recruiting efforts are consistent with these perceptions.

Data Availability: Data are available upon request.
Does Investment-Related Pressure Lead to Misreporting? An Analysis of Reporting Following M&A Transactions
Authors: Bens Daniel A. , Goodman Theodore H. , Neamtiu Monica
Published: January 2012

This study examines whether managers alter their financial reporting decisions in the face of investment-related pressure. We define investment-related pressure as the increased pressure managers feel to retain their job following an M&A poorly received by the market. We hypothesize that managers attempt to assuage pressure by delivering strong performance post-merger, creating incentives for misreporting. Our findings indicate that acquirers with more negative M&A announcement returns are more likely to misstate financial statements in the post-investment period and the issuance of misstated financials mitigates this pressure, at least in the near term. Our study contributes to the literature on the relation between corporate investing and financial reporting by showing how investment-related pressure leads to misreporting, even in a setting where the costs (e.g., greater probability of detection) are high. Our study also has implications for the large body of research that evaluates various consequences of M&As using post-merger performance. Specifically, researchers should be careful to distinguish real from misstated financial performance in the post-investment period.

Data Availability: Data are available from the public sources indicated in the text.
Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?
Authors: McGuire Sean T. , Omer Thomas C. , Wang Dechun
Published: January 2012

This study investigates whether the tax-specific industry expertise of the external audit firm influences its clients' level of tax avoidance. Our results suggest that clients purchasing tax services from their external audit firm engage in greater tax avoidance when their external audit firm is a tax expert. Because the external audit firm potentially influences clients' tax avoidance activities via the provision of tax consulting services and the financial statement audit, we also examine whether the overall expertise (i.e., the combined tax and audit expertise) of the external audit firm is associated with tax avoidance. We find that the external audit firm's overall expertise is generally associated with greater tax avoidance, which suggests that overall experts are able to combine their audit and tax expertise to develop tax strategies that benefit clients from both a tax and financial statement perspective. In combination, our results suggest that the tax-specific industry expertise of the external audit firm plays a significant role in its clients' tax avoidance.

Data Availability: Data used in this study are available from public sources identified in the article.
Auditor Tenure and the Pricing of Discretionary Accruals in the Post-SOX Era
Authors: Jenkins David S. , Velury Uma K.
Published: January 2012

This study empirically examines the public policy implications of mandatory audit firm rotation in the context of the relation between auditor tenure and the market's perception of discretionary accruals quality in the pre- and post-SOX periods. Consistent with prior research, the pre-SOX results support the effects of auditor learning and auditor closeness on the relation between auditor tenure and audit quality. We further demonstrate that in the post-SOX period, there is no significant relation between auditor tenure and the pricing of discretionary accruals. The post-SOX results indicate that the market's perception of auditor tenure as a significant determinant of audit quality may have diminished in the environment of increased regulation under SOX. The findings further imply that ongoing consideration of a policy that mandates periodic audit firm rotation may no longer be essential with the passage of SOX.

Data Availability: Data used in this study were obtained from publicly available sources identified in the text.
The Effects of Public Pressure on CSR Behavior in a Capital Market Experiencing Excessive Moral Debt
Authors: Roush Pamela Barton , Mahoney Lois S. , Thorne Linda
Published: January 2012

The events surrounding the passage of the Sarbanes-Oxley Act of 2002 (Sarbanes) offer an opportunity to reflect on the influences of public pressure and possible public policy shifts on CSR behavior in a capital market experiencing excessive moral debt. Using the passage of Sarbanes to symbolize a potential public policy shift driven by public pressure, we examine the influence of social legitimacy variables on corporate social responsibility (CSR) behavior before (1991–2001) and after (2002–2005) the passage of the Sarbanes-Oxley Act of 2002. We posit that changes in CSR strategies surrounding the passage of Sarbanes were used to maximize stakeholder interests by addressing social legitimacy involving corporate accountability issues.

Our findings support that CSR behaviors were significantly influenced by the public pressure variables of Sarbanes and company size, but were not significantly influenced by our economic legitimacy control measures, with the exception of a positive significant interaction between Leverage and Sarbanes for CSR Strengths. It appears that post-Sarbanes CSR behaviors were used to address social legitimacy concerns. Further, as CSR Weaknesses ratings exceeded CSR Strengths ratings post-Sarbanes, it appears that transparency of actual CSR performance may have improved post-Sarbanes.
Rights, Needs, and Equality of Opportunity for Health Care: A Financial Analysis of Morality
Authors: Jervis Kathryn J. , Goldberg Gerson M. , Cutting Alan C.
Published: January 2012

To decide where to open and close hospitals in the U.S., our society considers community needs for access to health care. Yet a hospital's choice of location is often a financial decision. We examine the conflict between concerns about access to care and financial considerations that occurred in one not-for-profit (NFP) hospital system that closed hospitals in poor, minority neighborhoods to open new hospitals in affluent suburban communities. A small-sample, empirical study shows that hospitals in this particular system were significantly more likely to close in areas with a high minority population and sicker patients. In a case study, we explain that the hospital offered reasons for relocation based on its NFP status, to better meet community needs and provide lower costs of care. In the end, the relocation proved to be a positive financial decision for the NFP system.

Data Availability: Data are available upon request.
Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management
Authors: Comprix Joseph , Mills Lillian F. , Schmidt Andrew P.
Published: January 2012

We investigate whether quarterly annual effective tax rate (ETR) estimates are systematically biased in comparison to year-end actual ETRs. We find that estimated annual ETRs in the first, second, and third quarters are systematically higher than year-end ETRs. We then investigate whether firms' overstatement of quarterly ETRs creates slack that is used for earnings management. We find that quarterly ETR increases are more likely to be reversed in subsequent quarters when firms would have missed their analysts' earnings forecast absent the reversal. Finally, we show that in the years subsequent to the passage of the Sarbanes-Oxley Act (SOX), changes in the ETR continue to be associated with earnings management. These results, documenting patterns of annual ETR estimates and revisions, contribute to research about how earnings management is accomplished.

JEL Classifications: H25; M41.
Audit Fees and Book-Tax Differences
Authors: Hanlon Michelle , Krishnan Gopal V. , Mills Lillian F.
Published: January 2012

We investigate whether book-tax differences are associated with higher audit fees, a proxy for auditor risk assessments and auditor effort. Our evidence suggests that there is a significantly positive relation. Further, this association is larger for firms that appear to have managed earnings (i.e., have high accruals) relative to those that are tax avoiders (i.e., have low cash effective tax rates). Our evidence is consistent with large book-tax differences representing an observable proxy for earnings management that is associated with auditor decisions. Our study contributes to capital market research that examines audit fees, as well as other research that examines the usefulness of book-tax differences for market participants.
Tax-Induced Earnings Management in Emerging Markets: Evidence from China
Authors: Lin Bingxuan , Lu Rui , Zhang Ting
Published: January 2012

China issued the New Enterprise Income Tax Law in 2007, which changed the corporate income tax rate from 33 percent to 25 percent and came into effect in 2008. Using the simulated marginal tax rate as an indicator of firms' earnings management incentives, and discretionary current accruals as a proxy for earnings management, we find significant tax-induced earnings management in 2007. However, the downward earnings management becomes less obvious for firms that have a greater percentage of shares owned by state-owned enterprises, have an audit committee on the board, and disclose certified internal control reports.

Data Availability: All data are available from the second author (contact author) upon request.
Internal Control Assessment and Interference Effects
Authors: Morrill Janet B. , Morrill Cameron K. J. , Kopp Lori S.
Published: January 2012

Both U.S. Generally Accepted Auditing Standards and International Standards on Auditing require risk-based audits, where audit effort is concentrated on accounts and financial statement assertions where the risk of material misstatement is high. Assessing risk requires the auditor to evaluate the auditee's internal control systems; however, current standards and practice vary regarding the point at which risks are to be identified. Using output interference theory, we hypothesize that risk assessment performed by the auditor before evaluating the client's internal control systems will lead to a more complete identification of sources of internal control deficiencies as compared to assessing risk after evaluating internal control systems. In our experiment, auditors who identified risks first identified more, and more important, internal control deficiencies than did auditors identifying controls first, although the number of risks identified was not significantly different between the two groups. Overall, our results suggest that audit efficiency and effectiveness depend on the sequence in which internal control evaluation subtasks are performed.

Data Availability: Data are available from the authors upon request.
How Adjusting Entries Affect the Quality of Financial Reporting: The Case of Frosty Co.
Authors: Porter Jason C.
Published: January 2012

Recent accounting scandals have emphasized the need to think beyond debits and credits. Accounting students must understand the effects of transactions on a company's financial position, as well as the pressures and incentives they will someday face to misrepresent that position. This case introduces students in intermediate financial accounting courses to both of these important objectives. First, the case improves students' critical thinking skills in accounting by allowing them to determine if various correcting entries should be made, and what the effects of those transactions will be on the company's financial statements. Second, the case improves students' ability to evaluate ethical consequences by introducing them to conflicting incentives regarding those corrections: the obligation to provide investors with high-quality financial statements that fairly present the company's financial position versus the pressure to maintain a high stock price for investors. The case may be completed using either U.S. GAAP or IFRS.
Designing Decision Aids to Promote the Development of Expertise
Authors: Rose Jacob M. , McKay Britton A. , Norman Carolyn Strand , Rose Anna M.
Published: January 2012

We investigate whether the use of decision aids that integrate experts' knowledge structures into their designs can effectively promote the acquisition of expert-like knowledge and improve future judgments. Results of two laboratory experiments (one involving 115 senior accounting students and one involving 78 master of accounting students) indicate that: (1) novice users of a decision aid that has an expert knowledge structure embedded into its interface make complex fraud risk assessments that are more similar to experts' risk assessments than do users of aids without expert knowledge structures; (2) users of a decision aid that has an expert knowledge structure embedded into its interface develop knowledge structures that are more similar to the knowledge structures of experts than do users of aids without expert knowledge structures; (3) knowledge structures mediate the relationship between decision aid design and judgment performance; and (4) novices develop expertise through decision aid use even when they are not instructed to learn from the decision aid.
The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence from Australia
Authors: Chua Yi Lin , Cheong Chee Seng , Gould Graeme
Published: January 2012

Following the mandatory implementation of International Financial Reporting Standards (IFRS) in Australia as of January 1, 2005, this study examines its impact on accounting quality by focusing on three perspectives: (1) earnings management, (2) timely loss recognition, and (3) value relevance. Using four years of adoption experience since the mandate was first made effective in Australia for a wide range of accounting-based metrics and market-based information, we find that the mandatory adoption of IFRS has resulted in better accounting quality than previously under Australian generally accepted accounting principles (GAAP). In particular, the findings indicate that the pervasiveness of earnings management by way of smoothing has reduced, while the timeliness of loss recognition has improved post-adoption. Additionally, the value relevance of financial statement information has improved, especially for non-financial firms. This is despite the fact that there is evidence to suggest that financial firms are engaged in managing earnings toward a small positive target after the mandatory adoption of IFRS in Australia.
The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Union
Authors: Zeghal Daniel , Chtourou Sonda M. , Fourati Yosra M.
Published: January 2012

This paper addresses the question whether the mandatory adoption of International Financial Reporting Standards (IFRS) is associated with higher accounting quality. More specifically, we investigate whether the application of IFRS in 15 European Union (EU) countries is associated with less earnings management and higher timeliness, conditional conservatism, and value relevance of accounting numbers. Our results suggest that there has been some improvement in accounting quality between the pre- and post-IFRS adoption periods. In particular, we find that firms exhibit an increase in the accounting-based attributes, but a decrease in the market-based after the adoption of IFRS in 2005. Interestingly, the findings are more pronounced for the firms in countries where the distance between the pre-existing national GAAP and IFRS is important. Furthermore, we are unable to identify any change within firms that have converged their local GAAP toward IFRS before the mandatory transition.
DISCUSSION OF The Cross-Country Comparability of IFRS Earnings and Book Values: Evidence from France and Germany
Authors: Kang Tony
Published: January 2012

Liao, Sellhorn, and Skaife (2012) address a topical and important question of whether the comparability of earnings increased after the mandatory adoption of IFRS in France and Germany. The main result is that the comparability is higher in the year of adoption but decreases in subsequent years. The authors argue that this might be due to subsequent differences in the way managers in the two countries implemented IFRS. In this discussion, I make some suggestions for improvement with regards to both the conceptualization of accounting comparability and research design. I also discuss how adopting one GAAP across countries might just be one small step in a long journey to achieve a global accounting harmonization.

JEL Classifications: G14; G15; M41; M48.
DISCUSSION OF The Determinants and Consequences of Heterogeneous IFRS Compliance Levels Following Mandatory IFRS Adoption: Evidence from a Developing Country
Authors: Lin Steve
Published: January 2012

Bova and Pereira (2012) investigate two important and interesting research questions: (1) why do firms comply with International Financial Reporting Standards (IFRS) in a developing country where enforcement is weak, and (2) do firms benefit from IFRS compliance in a developing country where enforcement is weak? Using data from Kenya, Bova and Pereira (2012) find that public firms appear to have a higher level of IFRS compliance than private firms. They also find a positive and significant association between foreign ownership and the level of IFRS compliance, consistent with the reporting incentive hypothesis, and between share return and the level of IFRS compliance, consistent with the economic benefit hypothesis. This study contributes to the literature by providing preliminary evidence on the extent to which reporting incentives play an important role in IFRS compliance, and the economic benefit of IFRS compliance in a developing country where enforcement is weak. The implication of the findings of this study should be interpreted with caution because the empirical evidence provided is based on some restricted data from a single developing country. Future research should provide more comprehensive evidence on the economic effects of adopting IFRS in developing and less developed countries.
Chronic Ingestion of Flavan-3-ols and Isoflavones Improves Insulin Sensitivity and Lipoprotein Status and Attenuates Estimated 10-Year CVD Risk in Medicated Postmenopausal Women With Type 2 Diabetes
Authors: Curtis Peter J. , Sampson Mike , Potter John , Dhatariya Ketan , Kroon Paul A. , Cassidy Aedín
Published: January 2012

OBJECTIVE

To assess the effect of dietary flavonoids on cardiovascular disease (CVD) risk in postmenopausal women with type 2 diabetes on established statin and hypoglycemic therapy.

RESEARCH DESIGN AND METHODS

Despite being medicated, patients with type 2 diabetes have elevated CVD risk, particularly postmenopausal women. Although dietary flavonoids have been shown to reduce CVD risk factors in healthy participants, no long-term trials have examined the additional benefits of flavonoids to CVD risk in medicated postmenopausal women with type 2 diabetes. We conducted a parallel-design, placebo-controlled trial with type 2 diabetic patients randomized to consume 27 g/day (split dose) flavonoid-enriched chocolate (containing 850 mg flavan-3-ols [90 mg epicatechin] and 100 mg isoflavones [aglycone equivalents)]/day) or matched placebo for 1 year.

RESULTS

Ninety-three patients completed the trial, and adherence was high (flavonoid 91.3%; placebo 91.6%). Compared with the placebo group, the combined flavonoid intervention resulted in a significant reduction in estimated peripheral insulin resistance (homeostasis model assessment of insulin resistance [HOMA-IR] −0.3 ± 0.2; P = 0.004) and improvement in insulin sensitivity (quantitative insulin sensitivity index [QUICKI] 0.003 ± 0.00; P = 0.04) as a result of a significant decrease in insulin levels (−0.8 ± 0.5 mU/L; P = 0.02). Significant reductions in total cholesterol:HDL-cholesterol (HDL-C) ratio (−0.2 ± 0.1; P = 0.01) and LDL-cholesterol (LDL-C) (−0.1 ± 0.1 mmol/L; P = 0.04) were also observed. Estimated 10-year total coronary heart disease risk (derived from UK Prospective Diabetes Study algorithm) was attenuated after flavonoid intervention (flavonoid +0.1 ± 0.3 vs. placebo 1.1 ± 0.3; P = 0.02). No effect on blood pressure, HbA1c, or glucose was observed.

CONCLUSIONS

One-year intervention with flavan-3-ols and isoflavones improved biomarkers of CVD risk, highlighting the additional benefit of flavonoids to standard drug therapy in managing CVD risk in postmenopausal type 2 diabetic patients.
Algorithm to Measure Daily Bus Passenger Miles Using Electronic Farebox Data for National Transit Database Section 15 Reporting
Authors: Lu Alex , Reddy Alla
Published: January 2012

New York City Transit (NYCT) implemented an automated algorithm to estimate daily bus unlinked trips, infer passenger miles, and compute average trip lengths by route with the use of transaction data from an entry-only automated fare collection (AFC) system. Total onboard miles are inferred from symmetries in bus passengers’ daily activity patterns. NYCT's algorithm uses rigorously tested engineering assumptions to detect common data errors caused by mechanical failures, imperfect driver-farebox interactions, and operational reality and applies statistically measured adjustment factors to correct or interpolate for missing passengers from non-AFC boardings and malfunctions. Surveys revealed that under typical operating conditions, non-AFC passengers and farebox data transmission errors accounted for 12% and 5.5% of missing ridership, respectively. The fault-tolerant algorithm uses non-geographic transaction data from an AFC system without automated vehicle locator functionality and directly computes aggregate passenger miles by inferring origin locations from transaction time stamps with scheduled average speed assumptions and without assigning each passenger's precise destination. NYCT focused on fully automatic, production-ready algorithms by rejecting alternatives that required excessive coding effort, processor time, difficult-to-obtain data, or manual intervention in favor of logical inference, statistical estimation, and symmetry. Meticulous parallel testing demonstrated that resultant average trip lengths were stable across days and correlate well with manually collected stop-by-stop ridership data. Annual passenger miles were within -1% to 4% of the National Transit Database (NTD) ±10% sample data and were approved by FTA for NTD Section 15 submission.
Analysis of Transit Service Coverage Level-of-Service Measures at Border Regions and Suggested Alternative Procedure
Authors: Galicia Luis David , Rajbhandari Rajat , Cheu Ruey Long , Aldrete Rafael M.
Published: January 2012

Transit service spatial availability is a key parameter in attracting ridership. The TCRP Transit Capacity and Quality of Service Manual (TCQSM) provides a simple methodology to analyze service coverage level of service (SC-LOS) for fixed-route transit service. SC-LOS is determined from the percentage of transit-supportive area (TSA) that has transit service coverage, that is, that lies within a certain walking distance from a bus stop. The TCQSM method of determining TSA is based on zonal demographic and economic data and may not lead to the most accurate estimation of SC-LOS for an area with a significant influx of transit passengers from external sources, such as from across an international border. When such a ridership pattern exists or is suspected, the onboard passenger origin-destination (O-D) survey method proposed in this research can be used to gather trip data to supplement the TCQSM's TSA estimates. Analysis showed that neglecting the data obtained from a recent onboard O-D survey conducted in the west side of the U.S. border city of El Paso, Texas, would result in an underestimation of the percentage of service area covered by transit and the SC-LOS.
Measurement of Travel Fatigue
Authors: An Jian , Uno Nobuhiro , Yang Xiao-Guang , Liu Hao-De , Shiomi Yasuhiro
Published: January 2012

Using both objective monitoring and subjective estimation, this paper investigates travel fatigue. Objective monitoring included an experiment designed to measure energy expenditure rates with a heart rate monitor while travelers walked on level ground, went up and down stairs, and rode on a bus and subway. Free modulus magnitude estimation was used to investigate travelers’ subjective perceptions of fatigue while traveling. The results of the two parts were compared to understand their relationship. The results showed that the energy expenditure rate was sensitive not only to travel mode, represented by running vehicle acceleration, but also to posture, carrying personal belongings, and in-vehicle crowding. According to participants’ subjective perceptions, the effect of in-vehicle crowding was greater than carrying a 3.8-kg burden; the fatigue rates of standing, both with and without a load, tended to be subjectively overestimated compared with normally transformed energy expenditure rates. Numerical results from a case study in Zhongshan, China, and an online survey of bigger cities in China showed that travel time is not the only issue. Travel fatigue must also be considered in planning urban transportation systems and in evaluating transit service quality and has great potential for predicting choice of travel mode.
Improving Resilience of Critical Infrastructure Systems Postdisaster
Authors: Croope Silvana V. , McNeil Sue
Published: January 2012

The nation's capacity for maintenance and improvement of infrastructure systems and its ability to maintain and improve infrastructure systems and ensure the continued service of critical infrastructure systems are receiving special attention because recent disasters have had a significant impact on critical infrastructure. These critical infrastructure systems are the foundation of the nation's economic and social systems. Much research and many policy studies have been conducted to develop methods to improve protection of critical infrastructure with a focus on decreased vulnerability. This paper describes the development of a framework for a decision support system. The objective of the decision support system is to reduce the vulnerability of places and infrastructure systems through the use of mitigation strategies that increase system resilience and resistance to the stresses imposed by disasters. The decision support system will also provide an understanding of the many variables involved in developing strategies to improve the resilience of critical infrastructure systems. This decision support system, referred to as the Critical Infrastructure Resilience Decision Support System (CIR-DSS), uses systems dynamics and recognizes the impacts of disasters, including damage and disruption to critical infrastructure. Results include those of risk and cost–benefit analyses of alternative strategies that also recognize U.S. government policies for recovery and mitigation. A case study focused on transportation infrastructure was used to test and validate the CIR-DSS framework.
Material Convergence and Its Determinants
Authors: Destro Lisa , Holguín-Veras José
Published: January 2012

Volunteers, emergency respondents, the press, and material donations converge at an area affected by an extreme event. The convergence of materials is a highly heterogeneous flow of goods, ranging from critical supplies to large influxes of low-priority goods. These low-priority goods can hamper the flow of critical supplies because of the allocation of resources required to manage them and because these resources distract from other, more critical tasks. This problem is a major issue: not knowing the volume of material convergence that might be expected after a disaster makes it difficult for relief agencies to prepare. This paper contributes to the study of this subject through the econometric estimation of models that attempt to explain the convergence as a function of the socioeconomic characteristics of the donors. The models are estimated with the use of a database of donations made after Hurricane Katrina; the database was created by postprocessing of articles in the media. The models show that donations have a systematic relation with the donors' socioeconomic characteristics. In general, donations have a positive relation with income, education, number of married individuals, total population, and household density and a negative relation with unemployment, number of unmarried individuals, and family size. The models indicate that monetary donations increase with the distance from the donor to the affected site, whereas the value of in-kind donations decreases with distance. This finding reflects the role played by transportation costs in deterring donors located further away from sending large volumes of physical goods.
Selection of Source and Use of Traffic Information in Emergency Situations
Authors: Robinson R. Michael , Khattak Asad
Published: January 2012

The access and the use of advanced traveler information systems (ATISs) by drivers during normal commuting have been extensively assessed and analyzed. Emergency managers and transportation officials have extended the results of studies of ATIS use under routine conditions to emergency scenarios under the assumption that drivers' responses to information under emergency conditions mimic those seen under normal driving conditions. A recent survey of potential hurricane evacuees suggests the need to revisit this assumption. Results indicate that although commercial radio reports and variable message signs continue to be the sources of traffic information cited the most frequently, other information sources (mobile phones, in-car systems such as Global Positioning System devices, and the Internet) have significantly increased in importance. Rapid growth in user rates and the relatively low cost of implementation suggest that a revision of plans for emergency transportation information communications may be warranted. Better, more effective use of ATISs during emergency situations, especially when traffic incidents occur, may lead to improved and more reliable travel times and improved safety and emergency response. With the use of factor analysis, four driver personalities are identified, with each one characterized by the proclivity for and response to traffic information. This information will be of interest to developers and users of ATISs and to those responsible for emergency management and transportation planning.
Influence of Departure Time Spans and Corresponding Network Performance on Evacuation Time
Authors: Tamminga Guus , Tu Huizhao , Daamen Winnie , Hoogendoorn Serge
Published: January 2012

Estimation of the time needed to evacuate a population from a threatened area in case of a disaster is one of the main issues in the design of an evacuation plan. The challenge is to develop a strategy that optimally uses the network capacity to minimize the total evacuation time. In this paper, the impacts of various departure time spans on evacuation time and network performance are investigated with a microscopic traffic simulation model. The network performance has been analyzed with the use of the macroscopic fundamental diagram (MFD). Although the MFD usually shows a decrease in travel production after a peak is reached, this is not the case in the simulation of evacuation scenarios. The outflow of the network remains constant because it depends on the capacity of local bottlenecks upstream of the limited number of destinations, but the number of vehicles in the network increases because of an increase in congestion. Although the overall network performance is insensitive to the evacuation time spans, it is observed that for shorter evacuation time spans, internal gridlock effects cause lengthy delays for specific groups of drivers, who, it turns out, are unable to leave the network in time. The use of a simulation study in combination with an MFD can therefore identify the routes used and the bottlenecks on these routes leading to the destinations, while the maximum production level (defined as the number of arrivals, determined in the MFD) indicates the optimal level of demand.
Cellular Automata–Based Model for Simulating Vehicular–Pedestrian Mixed Flows in a Congested Network
Authors: Zhang Xin , Chang Gang-Len
Published: January 2012

In the design of evacuation plans for major metropolises, one ought to recognize that a potentially large number of evacuees either depend on transit or other modes or need to walk over a long distance to reach their cars. In the process of approaching some designated pickup points or intermediate destinations, the massive number of pedestrians may present a tremendous burden to vehicles in the roadway network. Hence, development of a simulation tool capable of replicating realistic traffic conditions by both the pedestrian and the vehicle flows in the chaotic situation is imperative. Such a simulation tool should account for interactions or conflicts between pedestrians, between vehicles, and between pedestrians and vehicles. Despite the increasing use of traffic simulation as the primary analysis tool, effective software to simulate the mixed vehicle–pedestrian flows in congested environments remains in its infancy. This study attempts to address this need with the mixed cellular automata method. The proposed simulation model has integrated the strengths of the cellular automata method with some probabilistic functions, and offers a realistic mechanism to reflect the competing and conflicting interactions between vehicle and pedestrian flows. Although the model development remains in a preliminary stage, the experimental results indicate that failure to account for the impact of mixed-flow interactions in a congested traffic system could result in significant underestimates of the resulting delay, travel time, and system throughput.
Electrochemical Biosensor for Rapid and Sensitive Detection of Magnetically Extracted Bacterial Pathogens
Authors: Setterington Emma B. , Alocilja Evangelyn C.
Published: January 2012

Biological defense and security applications demand rapid, sensitive detection of bacterial pathogens. This work presents a novel qualitative electrochemical detection technique which is applied to two representative bacterial pathogens, Bacillus cereus (as a surrogate for B. anthracis) and Escherichia coli O157:H7, resulting in detection limits of 40 CFU/mL and 6 CFU/mL, respectively, from pure culture. Cyclic voltammetry is combined with immunomagnetic separation in a rapid method requiring approximately 1 h for presumptive positive/negative results. An immunofunctionalized magnetic/polyaniline core/shell nano-particle (c/sNP) is employed to extract target cells from the sample solution and magnetically position them on a screen-printed carbon electrode (SPCE) sensor. The presence of target cells significantly inhibits current flow between the electrically active c/sNPs and SPCE. This method has the potential to be adapted for a wide variety of target organisms and sample matrices, and to become a fully portable system for routine monitoring or emergency detection of bacterial pathogens.
Isoflurane Protects Against Human Endothelial Cell Apoptosis by Inducing Sphingosine Kinase-1 via ERK MAPK
Authors: Bakar Adnan M. , Park Sang Won , Kim Mihwa , Lee H. Thomas
Published: January 2012

Endothelial dysfunction is a major clinical problem affecting virtually every patient requiring critical care. Volatile anesthetics are frequently used during the perioperative period and protect the heart and kidney against ischemia and reperfusion injury. We aimed to determine whether isoflurane, the most commonly used volatile anesthetic in the USA, protects against endothelial apoptosis and necrosis and the mechanisms involved in this protection. Human endothelial EA.hy926 cells were pretreated with isoflurane or carrier gas (95% room air + 5% CO2) then subjected to apoptosis with tumor necrosis factor-α or to necrosis with hydrogen peroxide. DNA laddering and in situ Terminal Deoxynucleotidyl Transferase Biotin-dUTP Nick-End Labeling (TUNEL) staining determined EA.hy926 cell apoptosis and percent LDH released determined necrosis. We also determined whether isoflurane modulates the expression and activity of sphingosine kinase-1 (SK1) and induces the phosphorylation of extracellular signal regulated kinase (ERK MAPK) as both enzymes are known to protect against cell death. Isoflurane pretreatment significantly decreased apoptosis in EA.hy926 cells as evidenced by reduced TUNEL staining and DNA laddering without affecting necrosis. Mechanistically, isoflurane induces the phosphorylation of ERK MAPK and increased SK1 expression and activity in EA.hy926 cells. Finally, selective blockade of SK1 (with SKI-II) or S1P1 receptor (with W146) abolished the anti-apoptotic effects of isoflurane. Taken together, we demonstrate that isoflurane, in addition to its potent analgesic and anesthetic properties, protects against endothelial apoptosis most likely via SK1 and ERK MAPK activation. Our findings have significant clinical implication for protection of endothelial cells during the perioperative period and patients requiring critical care.
Two Novel Naphthalene Glucosides and an Anthraquinone Isolated from Rumex dentatus and Their Antiproliferation Activities in Four Cell Lines
Authors: Zhang Hui , Guo Zengjun , Wu Nan , Xu Wenming , Han Ling , Li Nan , Han Yanxia
Published: January 2012

An ethyl acetate extract of the roots of Rumex dentatus L. was investigated. Three compounds were identified by their spectroscopic data as chrysophanol (1), 6-methyl-7-acetyl-1, 8-dihydroxy-3-methoxy naphthalene-1-O-β-D(L)-glucoside (2) and 6-methyl-7-acetyl-1, 8-dihydroxy naphthalene-1-O-β-D(L)-glucoside (3) were found in the plant for the first time. Compounds 2 and 3 are novel compounds. Their antiproliferation activities were tested by the MTT assay in four cell lines (breast cancer MCF-7, gastric cancer 7901, melanoma A375 and oophoroma SKOV-3).
Phytochemical Study and Anti-inflammatory, Antidiabetic and Free Radical Scavenger Evaluations of Krameria pauciflora Methanol Extract
Authors: Ramírez-Cisneros M. Ángeles , Rios María Yolanda , Déciga-Campos Myrna , Aguilar-Guadarrama A. Berenice
Published: January 2012

The plant Krameria pauciflora MOC et. Sessé ex DC. is used as an anti-inflammatory and antidiabetic in traditional medicine. The aim of this study was to evaluate the in vivo anti-inflammatory and antidiabetic effects of a methanol extract from the roots of K. pauciflora. Dichloromethane and ethyl acetate extracts obtained by partitioning the methanol extract were also evaluated. Complete methanol and dichloromethane extracts showed anti-inflammatory effects at 3 mg/kg. An anti-inflammatory effect similar to indomethacin (10 mg/kg) was observed when the methanol and dichloromethane extracts, which contain a cycloartane-type triterpene and an sterol, were administered orally at several doses (3, 10, 30 and 100 mg/kg), whereas no anti-inflammatory effect was observed at any dose for the ethyl acetate extract, which contains catechin-type flavonoids. The antidiabetic effect of each extract was also determined. An antihyperglycaemic effect was observed in diabetic rats, but no effect in normoglycaemic animals was observed when the methanol extract was administrated at 30 mg/kg. All of the extracts exhibited radical scavenger activity. Additionally, constituents from all of the extracts were identified by NMR. This article supports the use of K. pauciflora as an anti-inflammatory because it exhibits a similar effect to indomethacin. However, its antidiabetic effect is not completely clear, although it could be useful for preventing diabetic complications.
Optimal Methods of RTK-GPS/Accelerometer Integration to Monitor the Displacement of Structures
Authors: Hwang Jinsang , Yun Hongsik , Park Sun-Kyu , Lee Dongha , Hong Sungnam
Published: January 2012

The accurate measurement of diverse displacements of structures is an important index for the evaluation of a structure’s safety. In this study, a comparative analysis was conducted to determine the integrated RTK-GPS/accelerometer method that can provide the most precise structure displacement measurements. For this purpose, three methods of calculating the dynamic displacements from the acceleration data were comparatively analyzed. In addition, two methods of determining dynamic, static, and quasi-static displacements by integrating the displacements measured from the RTK-GPS system and the accelerometer were also comparatively analyzed. To ensure precise comparison results, a cantilever beam was manufactured onto which diverse types of displacements were generated to evaluate the measurement accuracy by method. Linear variable differential transformer (LVDT) measurements were used as references for the evaluation to ensure accuracy. The study results showed that the most suitable method of measuring the dynamic displacement with the accelerometer was to calculate the displacement by filtering and double-integrating the acceleration data using the FIR band-pass filter. The integration method that uses frequency-based displacement extraction was most appropriate for the integrated RTK-GPS/accelerometer method of comprehensively measuring the dynamic, static, and quasi-static displacements.
Independent Pharmacist Prescribing in Canada
Authors: Law Michael R. , Ma Tracey , Fisher Judith , Sketris Ingrid S.
Published: January 2012

Background:

While pharmacists are trained in the selection and management of prescription medicines, traditionally their role in prescribing has been limited. In the past 5 years, many provinces have expanded the pharmacy scope of practice. However, there has been no previous systematic investigation and comparison of these policies.

Methods:

We performed a comprehensive policy review and comparison of pharmacist prescribing policies in Canadian provinces in August 2010. Our review focused on documents, regulations and interviews with officials from the relevant government and professional bodies. We focused on policies that allowed community pharmacists to independently continue, adapt (modify) and initiate prescriptions.

Results:

Pharmacists could independently prescribe in 7 of 10 provinces, including continuing existing prescriptions (7 provinces), adapting existing prescriptions (4 provinces) and initiating new prescriptions (3 provinces). However, there was significant heterogeneity between provinces in the rules governing each function.

Conclusions:

The legislated ability of pharmacists to independently prescribe in a community setting has substantially increased in Canada over the past 5 years and looks poised to expand further in the near future. Moving forward, these programs must be evaluated and compared on issues such as patient outcomes and safety, professional development, human resources and reimbursement.