bluuebunny/crossref_metadata_2025 huggingface dataset:
The effect of institutional ownership on the informativeness of discretionary accruals
Authors: Jenkins David S. , Velury Uma
Published: February 2017

We examine whether the pricing of discretionary accruals is associated with the level of institutional ownership. We posit that if institutional investors monitor their investment actively, then managers would be discouraged from using the discretion in U.S. GAAP to manage earnings and would be encouraged to convey private information which would translate into greater information content. As a sensitivity test, we also examine the relation between discretionary earnings and future earnings. We find that this association is positively related to the level of institutional ownership. Our results collectively support the notion that institutional investors actively monitor their investments and encourage managers to report informative accruals.
Manipulation of corporate governance abnormalities of managing a corporation
Authors: Dorweiler Vernon P. , Yakou Mehenna
Published: February 2017

The purpose of this research is to describe conduct of corporate officers, in their use of corporate assets. That use is beyond lawful, for their corporate positions. Specifically, the paper (1) describes corporate officer actions, and (2) then identifies impacts on the corporation’s reputation and leaders. Findings are presented in Exhibits 1-3, in a form as assigned criminal liability, and the range and detail of sanctions mposed. Exhibit 4 analyzes select companies, detailing offenses charged. The paper summarizes industries of corporations, and categorizes the crises of business organizations. This paper is to warn corporations of he liabilities associated with such conduct, with the presentation from a non-accusatory point of view (Leeds, 2003).
Choose to be an auditor or a consultant
Authors: Seetharaman Arumugam , Marappan Romuald
Published: February 2017

The paper looks at the evolving role of a Certified Public Accountant (CPA) as a result of the new guidelines and legislation being drawn out due to the recent litany of financial mismanagement cases in the corporate world. After Enron, WorldCom and Parmalat, the practice of employing an audit firm to perform auditing services as well as other consulting services for the same year has come under immense criticism, close scrutiny and review. This came about as it emerged that most of the accounting misdeeds were due to poor, lenient and condescending auditing practices by the firms that gained lucrative consulting work. This has been substantiated by an analysis done on the companies listed under the first board of BURSA MALAYSIA (KUALA LUMPUR STOCK EXCHANGE). The analysis contains a comparison of the fees paid by the companies towards audit as well as non-audit services to the same audit firm. This paper, thus, looks at the resultant effect and how an individual or corporation may proceed under the new accounting environment. It has been concluded that, while the law is a bit flexible towards the auditors accepting non audit work alongside audit work, it is the duty of the professional bodies to implement compelling codes of conduct. One of the ways identified is by ensuring that the accounting or management consultant of a company shall not accept to act as a statutory auditor for the same company in the immediate five years following the year in which the firm had acted as a consultant. A similar clause was imposed and is being implemented only by two countries around the world; Hong Kong and Singapore.
Finite risk insurance as a form of alternative risk transfer
Authors: Mostert Jan Hendrik , Mostert Frederik J.
Published: February 2017

The concept alternative risk transfer relates to the point where insurance, banking and/or the capital market converge in an attempt to efficiently provide enterprises with sufficient financial capacity for protection against a variety of risks. No single all-embracing definition of the concept exists, as these products are tailor-made to the needs of each client. Finite risk insurance represents a category of alternative risk transfer products. Key features and objectives of finite risk insurance receive due attention, after which the focus shifts to the variants and types of contracts concerned. Loss Portfolio Transfers, Adverse Development Coverage, Spread Loss Coverage and Finite Quota Share Reinsurance are identified as the main types of finite risk insurance. The linking of the financial needs of enterprises and insurers to particular finite risk insurance solutions are illustrated in the next two sections. The closing section of this research paper focuses on future prospects of finite risk insurance.
Corporate nationality, foreign control and capital structure decisions in Nigeria
Authors: Ezeoha Abel Ebeh , Ogamba Ebele , Okereke-Onyiuke Ndi
Published: February 2017

The main objective of this study is to investigate whether corporate nationality and degree of foreign control influence capital structure decisions in a developing economy. The study makes use of eighteen-year time series data from 70 non-financial quoted firms in Nigeria. Using fixed effects panel regression models, it is found that though firm nationality and the degree of foreign control are significant determinants of corporate financing decisions in the country, they are not as important as acclaimed by local corporate stakeholders who champion discriminatory polcies in favour of indigenous firms. Thus, there is need for the Nigerian government to devote more attention in improving policy frameworks on areas such as corporate tax, corporate governance and bankruptcy practices, which are found by previous studies to be very important determinants of firm’s access to long-term investment capital.
Fair value and corporate governance
Authors: Polo Andrea
Published: February 2017

Recently two discussion papers on a new paradigm for the International Accounting Standards (IAS) have attracted much controversy. In the new proposed paradigm the definition of fair value used in the US standard SFAS 157 for financial instruments and acquisitions is extended to all the IAS and stewardship is abolished as a separate objective of financial reporting. In this work, we revise the reasons behind these proposals and the criticisms they are attracting. In the light of this analysis and especially focusing on the corporate governance concerns, we discuss the opportunity for the IASB to retrace their steps back and to avoid pushing the fair value approach too far.
Shareholder coalitions, voting power, and dividend policy: New evidence from Tunisia
Authors: Guizani Moncef , Abaoub Ezzeddine , Kouki Mondher
Published: February 2017

This paper examines the possible association between the voting power of large shareholders and dividend payout policy for a panel of Tunisian firms over the period 1998-2004. The results show a negative relationship between the control stake of the dominant shareholder and payout rates. In contrast, the presence of another large shareholder affects the payout ratio positively. Our results also indicate that different owner types in control influence dividend policy differently. In particular, the control stake of families is associated with a significant negative impact on the dividend distributed whereas the voting power of financial institutions has a positive effect. We conclude that different owner classes have different role in corporate governance.
The association between mandatory financial restatements and the turnover of firm executives
Authors: Wei Jo Ting
Published: February 2017

Prior studies have examined the relationship between financial restatements and the turnover of firm executives and find that financial restatements lead to the turnover of firm executives. They often concern the above effects in developed countries such as America rather than those in developing countries. Besides, financial restatements externally prompted are more serious. However, past research little explores this type of financial restatement. Therefore, this study aims to examine the association between mandatory financial restatements and the turnover of firm executives—the chairman and the CEO in Taiwan. The findings show that there is positive relationship between mandatory financial restatements and the turnover of the CEO. However, we do not find there is positive association between mandatory financial restatements and the turnover of the chairman. The implications are as follows. As the CEO has power to make firm major decisions, including financial reporting, he should be responsible for financial restatements. The chairman is the leader of a firm. Replacing the chairman may significantly affect firm normal operation. Hence, firms are not easily to replace the chairman unless there is concrete evidence showing that he should be responsible for the financial restatements.
Corporate governance and auditor selection: Evidence from Taiwan
Authors: Chien Chin-Chen , Chen Ken Y. , Wu Shan-Ying
Published: February 2017

This paper investigates the relation between corporate governance and auditor selection for firms listed in Taiwan. More specifically, we use the divergence between control rights and cash flow rights (i.e., the ratio of control rights to cash flow rights) to measure the extent of the corporate governance mechanism whereas we use three quality levels to define auditor type - Big 5 industry specialist (highest quality), nonspecialist Big 5 (middle quality), or non-Big 5 auditor (lowest quality). Using both multinomial logistic regression and binary logistic regression models, we find that the likelihood of selecting specialist auditors and Big 5 auditors increases with the ratio of control rights to cash flow rights after controlling for other variables, which suggests that firms with greater entrenchment effects are more likely to hire high quality auditors. Our study contributes to the literature of accounting and auditing by demonstrating the relation between corporate governance, measured as the deviation of control rights and cash flow rights, and selection of high quality auditors, which has not been explored in Taiwan where the interests of controlling and minority shareholders are not perfectly aligned.
A principles-based Anglo governance system is not a science but an art
Authors: Young Suzanne , Thyil Vijaya
Published: February 2017

Anglo governance systems rely of a number of controls to align shareholder and boards of director‟s interests. In general they are referred to as market control, regulatory control, and political and cultural control. Agency theory proposes that these control mechanisms are necessary as human nature is such that directors and managers act in a self-interested and boundedly rational manner in decision-making that can result in sub optimality. Notwithstanding that each country within the Anglo system accepts such controls are necessary they have their own foci and priorities, being a product of their own system‟s characteristics. This paper through interviewing a number of Australian business executives adds to the academic literature by providing evidence from the field of the important characteristics of the Australian governance system, the drivers of change and the effectiveness of the principles-based approach. It argues that debate needs to move beyond the principles versus rules approach to look at how firms can be provided with more guidance in operationalising some of the principles that appear to be key to governance effectiveness. It concludes that there is a need for a holistic model of governance that is broader than that focusing on the control/legalistic approach; that top management is important in setting and driving the in-firm governance agenda; that the public needs to be informed and educated about governance and its importance; and that disclosure still requires an improvement in quality.
The impact of corporate governance legislation on the market for corporate ownership
Authors: Canada Joseph , Benford Tanya , Arnold Vicky , Sutton Steve G.
Published: February 2017

Over the past few years, the number of corporate scandals and failures throughout the world has escalated, prompting new legislation designed to enhance corporate governance. While the efforts to legislate corporate governance policies are designed to protect the public interest, they have altered the relationship between shareholders and management (Canada et al. 2008). Rather than be subjected to new corporate governance requirements, many companies have indicated an interest in not being traded on the various stock exchanges and have chosen to alter their corporate structure. The purpose of this study is to examine how a company‟s decision to shift corporate ownership and/or corporate control in the face of new corporate governance legislation and regulatory requirements can alter the traditional markets for ownership and control. In order to examine this issue, the paper first develops a typology for predicting the type of organizational restructuring that might occur. This typology incorporates factors from prior research and disentangles the market for ownership from the market for corporate control. The typology is then used as a basis for an in-depth examination of an organization whose corporate structure changed in response to mandated changes in corporate governance. The results provide evidence that corporate governance legislation can potentially induce incumbent management to voluntarily compete in the market for ownership, notwithstanding the associated exposure in the market for managerial control.
The SOX 404 procedure; is it still so repelling to foreign issuers?
Authors: Stefou Marina
Published: February 2017

The need for effective and competitive financial markets is reflected in the internal control procedures of listed companies. The recent banking crises and the famous financial scandals have revealed the need for strong internal control mechanisms. Such mechanisms improve firms performance, reduce information asymmetry and are expected to raise firms value. However, due to the inherent limitations of internal control achievement of the financial reporting objectives cannot be absolutely ensured. A great reform in the internal control mechanism was introduced by the controversial Article 404 of Sarbanes-Oxley Act of 2002. This paper lays out the internal control provision described in Sarbanes-Oxley Act, presents the extraterritorial effects on foreign issuers, compares and summarizes overall findings towards ensuring a better financial environment with regard to the international and European corporate governance framework applied
Separation between management and ownership: Implications to financial performance
Authors: Serrasqueiro Zélia Maria da Silva , Maçãs Nunes Paulo
Published: February 2017

Using panel data, this article shows that agency costs, a consequence of the separation between ownership and management, are not relevant in explaining the financial performance of Portuguese companies since, on the one hand, greater size, greater liquidity and higher level of risk do not mean decreased financial performance and, on the other, greater level of debt does not mean increased financial performance. The results indicate that the fact of managers being better informed than owners, about companies‟ opportunities and specific characteristics, does not necessarily mean behaviour that contributes to diminished financial performance in Portuguese companies.
The determinants of capital structure: The case of long-term debt constraint for Jordanian firms
Authors: Zeitun Rami , Tian Gary Gang
Published: February 2017

This paper contributes to the capital structure literature by investigating the determinants of capital structure of Jordanian companies with the constraint of inadequate long-term debt as their source of financing and regional risk. We firstly document that Jordanian companies mostly depend on short-term debt, as a result of the banking credit policy that promotes short-term debt. Our results suggest that the level of gearing in Jordanian firms is positively related to size, tangibility, and earning volatility, and negatively correlated to profitability, the level of growth opportunities, liquidity and stock market activities. The level of gearing measured by short-term debt is, however, negatively correlated to tangibility. The Gulf Crisis between 1990 and 1991 is also found to have a significant but positive impact on Jordanian corporate leverage. We conclude that the capital structure decision with inadequate long-term debt access is influenced more strongly by factors such as Stock‟s Market activity (SMA).
Dividends and institutional investors activism: Pressure resistant or pressure sensitive?
Authors: Diez-Esteban José María , López-de-Foronda Óscar
Published: February 2017

This paper provides new international evidence on the relationship between dividend policy and institutional ownership by analysing a sample of US and UK and Irish firms characterised by an Anglo-Saxon tradition and a matching sample of other EU companies from Civil Law legal systems. We hypothesize that, due to the different characteristics of both the legal system and the nature of agency conflicts in firms from those countries, the type of institutional investors and their role in corporate governance is different and so the use of dividend policy to solve the conflict of corporate governance problem differs in each legal system. We find that while in firms from Anglo-Saxon tradition the relation between dividends and institutional investors, pension and investment funds, is possitive, in Civil Law countries the relation is negative where investors are banks or insurance companies with other private interest inside the firm. These results are consistent with our hypotheses and breed new insights into the role of dividend policy as a disciplining mechanism in firms from different legal system with an important presence of institutional investors.
Value based financial performance measures: An evaluation of relative and incremental information content
Authors: Erasmus Pierre D.
Published: February 2017

Value-based (VB) financial performance measures are often advanced as improvements over traditional measures. It is argued that the inclusion of a firm‟s cost of capital in the calculation of these measures facilitates the evaluation of value creation. Furthermore they attempt to remove some accounting distortions resulting from the limitations of conventional accounting information. This paper investigates the ability of four VB measures to explain market-adjusted share returns and compare it to that of some traditional measures. Empirical results indicate that the relative information contents of the VB measures are not greater than that of earnings. The incremental information content tests indicate that their components add significantly to the information content of earnings, but that the level of significance is relatively low
Migration to Novo Mercado: Does it really mean improvement of corporate governance practices?
Authors: Carvalhal da Silva Andre , Quental Guilherme
Published: February 2017

One of the most significant changes regarding the adoption of better corporate governance was the creation of special trading segments, which impose tighter disclosure rules and listing requirements. Most literature on the special trading segments focused on the European markets. Not much is known, however, about the Brazilian “Novo Mercado” (NM). While most European new markets have failed to attract IPOs and investors, NM has grown fast and reached 35% of the total number of listed companies and 57% of the market capitalization of the Sao Paulo stock exchange. Despite its success, no research has examined whether firms that list on NM really improve their corporate governance practices. Further, there is no empirical evidence whether there is a reward for companies that list on NM without improving governance practices. This paper addresses this question by investigating the stock market reaction to the listing on NM without improving governance practices. We provide evidence that firms that list on NM and improve governance practices earn positive abnormal returns, have higher liquidity and lower volatility. On the other hand, firms that list on NM without improving governance practices do not earn positive returns, but are rewarded with higher liquidity and lower volatility.
Determinants and dynamics of capital structure: Application on a sample of Tunisian
Authors: Abooub Ezzeddine , Zaiane Salma
Published: February 2017

The aim of this study is to identify the determinants and the dynamics of capital structure for a sample of Tunisian firms. The earlier literature on capital structure stipulates the existence of a target debt ratio (Bevan and Danbolt (2002), Fama and French (2002), Stein (2002) and Nivorozhkin (2003)). The empirical evidence indicates that Tunisian firms adjust slowly their level of debts towards target ratios. The result confirms the evidence of Kremp and al. (1999) and Gaud and Jani (2002).
Governance and organizational structure: An analysis of sus after the concretion of the Brazilian sanitary reform
Authors: Gonçalves Carlos Alberto , Barbosa Luiz Fernando Atela , Muniz Reynaldo Maia , Pardini Daniel Jardim
Published: February 2017

This case study describes the organization SUS – Sistema Único de Saúde (Unified Health System) adopted in Brazil, by a strategic point of view, according to the traditional governance mechanisms. SUS is an organization that has as its challenge tending to the health needs of 120 million inhabitants. Firstly, a history of the Brazilian sanitary reform is done, informing on the ideological conception or strategic intention of SUS. It is an exploratory and descriptive study, based on the analysis of system documents and some statements from management executives of the health field. On the researched literature there were not found any prior studies with these same objectives, what became a greater challenge for comparison of affirmations and conclusions originated from the work. A summary of the governance mechanisms used by SUS and a critic of the absence of performance indicators may be considered the main conclusive points of this case study. However, the texts studied were extremely useful on the concept descriptions, both those related to strategic planning and those specific to the health field. The weight of the implanted governance suggests the need to implant o performance system in the management of this organization, one so important to the Brazilian population.
Corporate governance, stock market and economic growth in Brazil
Authors: Rogers Pablo , Ribeiro Kárem C. S. , Securato José Roberto
Published: February 2017

Literature points that the development of the stock market depends on the introduction of good practices of corporate governance, what in its own would make the country economic growth more dynamic. This work aims to investigate to which extent the institution of better practices of corporate governance is related to the economic growth. To reach the objective, it were performed comparative sensibilities analysis of the Index of Corporate Governance (IGC) and of the Ibovespa (São Paulo’s Stock Exchange Index) in relation to the macroeconomic variables present in the literature that influence the most the national stock market, including one proxy of the real economic growth. In methodological terms, it was developed a quantitative descriptive research: it were estimated models in differences by the use of the Ordinary Least Squares Method (OLS) and models in quasi-differences by the use of the Feasible Generalized Least Squares Method (FGLS). By the methodology adopted there are evidences that companies who adopt better practices of corporate governance have better performances (collect more benefits) in the economic growth cycle than those companies that do not adopt them.
Information leakage and informed trading around unscheduled earnings announcements
Authors: Heggen Campbell , Gannon Gerard
Published: February 2017

While there has been much judicial discussion regarding the competency of Australia’s continuous disclosure regime with reference to contemporaneous international standards, there has to date been limited empirical analysis of the Australian system’s effectiveness in preventing selective disclosure and information leakage. This paper presents an empirical study of information content and trading behavior around unscheduled earnings announcements – comprising of profit upgrades, profit warnings and neutral trading statements – made by ASX-listed companies during 2004. The contention is that informed trading impacts on the stock returns and trading volumes of listed entities, and hence abnormal returns or trading volumes observed prior to an announcement provide evidence of information leakage. The paper models a range of factors that potentially influence firm disclosure practices and contribute to the level information asymmetry in the market during the pre-announcement period. Previous research has investigated the influence of firm size and information content in contributing to information leakage. This study further considers the variables of firm growth, capital structure and industry group
Board leadership structure and firm risk-taking behaviour.
Authors: Wang Yi , Wilmshurst Trevor D.
Published: February 2017

In this paper the conceptual frameworks, which make different predictions about the effect of board leadership structure on firm risk-taking behaviour, are examined. From a sample of 243 Australian listed firms, it is found that leadership structure does not have any significant influence on firm risk; higher blockholder ownership or lower dividend payout is related to increased performance variance. This research suffers from some limitations; the archival study of the functional background of board chairman may not reveal the underlying relationship between the board of directors and firm risk-taking behavior. We only test the influence of leadership structure on performance variance; further research could investigate the potential impact of board composition on firm risk-taking propensity.
Non-governmental organisations (NGOS) boards and corporate governance: the Ghanaian experience
Authors: Simpson Samuel Nana Yaw
Published: February 2017

This paper seeks to examine the Boards of NGOs in line with best corporate governance practices using evidence from Ghana. Data collected were analysed using a comparative case approach which involved a comparison of the Boards of the four (4) main categories of NGOs in Ghana to ascertain whether they exhibit differences or similarities. NGOs in Ghana exhibited some weaknesses ranging board appointment to other board characteristics which depart from international best practices. Besides, there are no reference guides for NGO Board or codes on governance for NGOs in Ghana like in other countries. Therefore, there is the need to develop codes/by-laws or reference guidelines for NGOs, supported by an enabling environment to realise the full potential of NGOs.
The Effect of Visual Feedback of the Neck During Movement in People With Chronic Whiplash-Associated Disorders: An Experimental Study
Authors: Don Sanneke , De Kooning Margot , Voogt Lennard , Ickmans Kelly , Daenen Liesbeth , Nijs Jo
Published: February 2017

Study Design

Controlled laboratory study.

Background

Chronic whiplash-associated disorder (WAD) is an important health issue associated with poor recovery outcomes. Sensorimotor incongruence (SMI), defined as a mismatch between the efference copy in the brain and afferent sensory feedback from the body, is proposed as a possible underlying cause of chronic pain.

Objectives

To determine whether SMI causes sensory disturbances or pain in people with chronic WAD and healthy controls.

Methods

Sixty-four participants (30 with chronic WAD and 34 healthy controls) participated in a visual feedback experiment involving the neck and a bimanual coordination experiment involving the arms. In both experimental setups, SMI was induced by modifying the visual feedback during movement. Sensory disturbances and pain were the primary outcomes.

Results

A statistically significant difference in perceived sensory disturbance between conditions was found in the WAD group (P<.001). Intensity scores were highest for induced SMI, but only for visual feedback of the neck and not for visual feedback of the arms. This effect was not present in the control group (P = .139). Sensorimotor incongruence did not affect pain in either group.

Conclusion

Persons with chronic WAD are more susceptible to sensory disturbances owing to SMI, and this effect is specific to the region affected by pain. The hypothesis that SMI causes pain was not substantiated by the results of the present study. J Orthop Sports Phys Ther 2017;47(3):190–199. Epub 3 Feb 2017. doi:10.2519/jospt.2017.6891
The Responsiveness and Interpretability of the Shoulder Pain and Disability Index
Authors: Thoomes-de Graaf Marloes , Scholten-Peeters Wendy , Duijn Edwin , Karel Yasmaine , de Vet Henrica C.W. , Koes Bart , Verhagen Arianne
Published: February 2017

Study Design

Clinical measurement study, prospective cohort design.

Background

Shoulder pain is a common disorder, and treatment is most often focused on a reduction of pain and functional disabilities. Several reviews have encouraged the use of the Shoulder Pain and Disability Index (SPADI) to objectify functional disability. It is important to assess the responsiveness and interpretability of the SPADI in patients seeking physical therapy treatment for their shoulder pain in a primary care setting.

Objective

To assess the responsiveness and interpretability of the SPADI in patients with shoulder pain visiting a physical therapist in primary care.

Methods

The target population consisted of patients who consulted a physical therapist for their shoulder pain. The patients received physical therapy treatment and completed the Dutch-language version of the SPADI at baseline and at 26-week follow-up. The interpretability floor and ceiling effects and the minimal important change (MIC) were assessed using the receiver operating characteristic method, and a visual anchor-based MIC distribution method was used to assess several Global Perceived Effect scale (GPE)-based anchors. The measurement error was calculated using the smallest detectable change. For the responsiveness, the area under the receiver operating characteristic curve was used, and correlations with the GPE and the change score of the Shoulder Disability Questionnaire (as this questionnaire measures the same construct) were assessed.

Results

A total of 356 patients participated at baseline and 237 (67%) returned the SPADI after 26 weeks. The mean score on the SPADI at baseline was 46.7 points (on a 0–100 scale). The SPADI showed no signs of floor and ceiling effects. The smallest detectable change was 19.7 points. The MIC was 20 (43% of baseline value), and therefore a change of 43% or more in an individual patient was considered to be clinically relevant. The area under the receiver operating characteristic curve (AUC) was 0.81, the Spearman correlation between the SPADI change score and the GPE was 0.53, and the Pearson correlation between the Shoulder Disability Questionnaire and the SPADI change score was 0.71.

Conclusion

The results of this study confirm the responsiveness of the SPADI, making it a useful instrument to assess functional disability in longitudinal studies; however, the measurement error should be taken into account when making decisions in individual patients. J Orthop Sports Phys Ther 2017;47(4):278–286. Epub 3 Feb 2017. doi:10.2519/jospt.2017.7079
The Effectiveness of Manual Therapy Versus Surgery on Self-reported Function, Cervical Range of Motion, and Pinch Grip Force in Carpal Tunnel Syndrome: A Randomized Clinical Trial
Authors: Fernández-de-las-Peñas César , Cleland Joshua , Palacios-Ceña María , Fuensalida-Novo Stella , Pareja Juan A. , Alonso-Blanco Cristina
Published: February 2017

Study Design

Randomized parallel-group trial.

Background

Carpal tunnel syndrome (CTS) is a common pain condition that can be managed surgically or conservatively.

Objective

To compare the effectiveness of manual therapy versus surgery for improving self-reported function, cervical range of motion, and pinch-tip grip force in women with CTS.

Methods

In this randomized clinical trial, 100 women with CTS were randomly allocated to either a manual therapy (n = 50) or a surgery (n = 50) group. The primary outcome was self-rated hand function, assessed with the Boston Carpal Tunnel Questionnaire. Secondary outcomes included active cervical range of motion, pinch-tip grip force, and the symptom severity subscale of the Boston Carpal Tunnel Questionnaire. Patients were assessed at baseline and 1, 3, 6, and 12 months after the last treatment by an assessor unaware of group assignment. Analysis was by intention to treat, with mixed analyses of covariance adjusted for baseline scores.

Results

At 12 months, 94 women completed the follow-up. Analyses showed statistically significant differences in favor of manual therapy at 1 month for self-reported function (mean change, −0.8; 95% confidence interval [CI]: −1.1, −0.5) and pinch-tip grip force on the symptomatic side (thumb-index finger: mean change, 2.0; 95% CI: 1.1, 2.9 and thumb-little finger: mean change, 1.0; 95% CI: 0.5, 1.5). Improvements in self-reported function and pinch grip force were similar between the groups at 3, 6, and 12 months. Both groups reported improvements in symptom severity that were not significantly different at all follow-up periods. No significant changes were observed in pinch-tip grip force on the less symptomatic side and in cervical range of motion in either group.

Conclusion

Manual therapy and surgery had similar effectiveness for improving self-reported function, symptom severity, and pinch-tip grip force on the symptomatic hand in women with CTS. Neither manual therapy nor surgery resulted in changes in cervical range of motion.

Level of Evidence

Therapy, level 1b. Prospectively registered September 3, 2014 at www.clinicaltrials.gov (NCT02233660). J Orthop Sports Phys Ther 2017;47(3):151–161. Epub 3 Feb 2017. doi:10.2519/jospt.2017.7090
RISK ASSESSMENT OF CHROMIUM LEVELS IN BROILER FEEDS AND MEATS FROM SELECTED FARMS OF BANGLADESH
Authors: Islam M. M. , Kabir S. M. L. , Sarker Y. A. , Sikder M. M. H. , Islam S. K. S. , Akhter A. H. M. T. , Hossain M. M.
Published: February 2017

The present study was conducted to evaluate the status of chromium concentration in broiler feeds with the risk assessment of chromium in broiler meat. Seven broiler farms were selected to collect the feed and meat samples of broiler. Atomic absorption spectrophotometer (AAS) was used to determine the chromium concentration in broiler feed and meat samples. The highest concentration of chromium in broiler meat samples was 1.31±0.20 ?g/g and in feed samples was 1.71±0.24?g/g. In this study, the mean (± SE) concentration of chromium in feed samples from Gazipur Sadar, Gazipur; Sreepur, Gazipur and Tangail Sadar, Tangail were 1.71(± 0.24) ?g/g,1.64(±0.61) ?g/g and 1.64(±0.61) ?g/g respectively. The mean (± SE) concentration of chromium in meat samples from Gazipur Sadar, Gazipur; Sreepur, Gazipur and Tangail Sadar, Tangail were 1.139 (±0.26) ?g/g, 1.31 (±0.20) ?g/g and 0.61 (±0.23) ?g/g respectively. The concentrations of chromium in broiler edible tissues were much higher than permissible levels determined by FAO and WHO. Precocious steps must be taken to avoid use of such health hazardous concentrations of heavy metals in poultry feeds. Considering these findings, there is a critical need to set legal limits and surveillance system for detection of heavy metals in poultry industry of Bangladesh.
SEVERE BILATERAL CORNEAL DERMOID CYST WITH NASAL HYPERPLASTIC TISSUE IN A CALF
Authors: Hashim M. A. , Shafy N. M. , Millat M. K. S. A. , Bhattacharjee P. K. , Ahmed B. S. , Sarker R. R. , Rahman M. S.
Published: February 2017

Dermoid cyst is an uncommon developmental anomaly usually congenital or hereditary in nature which can result from either defective genetics or from a genetic insult/agent that's associated with the fetal environment or from their interaction. Dermoid cysts and congenital diseases are not most common in Bangladesh and the economic effect of congenital defects is not as high as compare with that of other diseases that have high economic effects. The main objective of this study is to report severe bilateral corneal dermoid with nasal hyperplastic tissue in a calf and its therapeutic measurements attended in veterinary teaching hospital, BAU.
SEROPREVALENCE AND MOLECULAR DIAGNOSIS OF BRUCELLA ABORTUS AND BRUCELLA MELITENSIS IN BANGLADESH
Authors: Sarker M. A. S. , Sarker R. R. , Begum M. M. , Shafy N. M , Islam M. T. , Ehsan M. A. , Bhattacharjee P. K. , Rahman M. F. , Melzer F. , Neubauer H. , Rahman M. S.
Published: February 2017

The importance of brucellosis is primarily due to its public health significance and economic loss for the animal industry. The present study was performed to determine the seroprevalence of brucellosis in man and animals. A total of 1,452 samples (cattle 913, buffaloes 99, sheep 40, goats 50 and persons 350) were collected from Central Cattle Breeding and Dairy Farms, Savar, Dhaka and 5 districts (Mymensingh, Jamalpur, Gaibandha, Rangpur and Bagerhat) of Bangladesh. All samples were screened by RBT and the RBT positive sera were retested with SAT CFT, ELISA and qRT-PCR. Out of 913 cattle and 99 buffalo sera, 48 cattle and 7 buffalo sera showed positive reaction to RBT i.e. prevalence of brucellosis is 5.3% in cattle and 7.1% in buffaloes. The 350 human sera and all sheep and goats samples were negative to RBT. Among the RBT positive sera, 12 sera were found to contain Brucella DNA by genus specific IS711 quantitative real time PCR (qRT-PCR); and all PCR positive samples were found to contain Brucella abortus DNA. This report confirms that B. abortus is endemic in cattle and buffaloes in Bangladesh.
ARGULUS OF INDIAN MAJOR CARPS IN SELECTED FISH FARMS OF MYMENSINGH
Authors: Das D. R. , Majumder S. , Chandra K. J.
Published: February 2017

Studies were conducted to investigate the infestations of Argulus of juvenile carps of Mymensingh region.  A total of 8 farms, four Government (Govt.) and four Private (Pvt.) fish farms were investigated Indian major carps - Catla (Catla catla), Rui (Labeo rohita) and Mrigal (Cirrhinus cirrhosus) during June, 2010 to May, 2012. Monthly samplings were carried out with 5 fish from each species and each farm. Altogether 2880 fish host were examined of which 940 hosts were found to be infested with Argulus during the study period. The Argulus were very common in body surface, base of the pelvic, pectoral, anal, caudal fin, muscle and mouth cavity of all fishes. Water quality and management practices were recorded in different farms. The risk of infestation by Argulus in carps significantly (p<0.001) increased when the water quality parameters were not maintained the optimum level. Prevalence (%), mean intensity and abundance were found to be species specific and also varied with seasons and management systems. Prevalence (%) of Argulus in carps was significantly (p< 0.001) higher in Pvt. farm than that of Govt. farms. The   prevalence (%) of Argulus were significantly ( p< 0.01) higher in rainy season. Rui was more susceptible than Catla and Mrigal by Argulus.
Violence against Women in Bangladesh
Authors: Khan Nashid Tabassum , Begum Asma , Chowdhury Tayyaba Musarrat Jaha , Das Bishwajit Kumar , Shahid Farhana , Kabir Saizuddin , Begum Meherunnessa
Published: February 2017

Background: Violence against women has many forms including physical aggression or threats, sexual abuse, emotional abuse, controlling or domineering, intimidation, stalking, passive/covert abuse, and economic deprivations. Alcohol consumption and mental illness can be co-morbid with abuse and present additional challenges when present alongside patterns of abuse.Objective: The objective of this study was to find out the status of victims of Violence against Women along with the causes and consequences of this heinous crime.Materials and method: A retrospective cross sectional study was done in Dhaka Medical College on the victims who underwent treatment at One Stop Crisis Centre (OCC) and burn unit. The victims were interviewed and the data received were later on analyzed by computer and organized in tables. Total cases of Violence against Women were 1143 during the study period. Due permission was taken from the authority.Results: Among the victims about 63% belonged to 16 to 30 years of age group. Most of the victims (56%) were from low socioeconomic conditions, 60% of them were housewife and most of the victims (71%) were married. Dowry cases and familial conflict (33% and 32% respectively) were the main background behind Violence against Women.Conclusion: At community level, improvement of economic status of women as well as women empowerment is essential. Mass awareness about Violence against Women through mass media is needed to be diffused.Delta Med Col J. Jan 2017 5(1): 25-29
Reviewers in this issue Vol.5(1)
Authors: Editor -
Published: February 2017

Abstract not availableDelta Med Col J. Jan 2017 5(1): 53
FOXO1‐MALAT1‐miR-26a-5p Feedback Loop Mediates Proliferation and Migration in Osteosarcoma Cells
Authors: Wang Juntao , Sun Guodong
Published: February 2017

miR-26a has been found to be downregulated in osteosarcoma (OS) when compared with normal control tissues and has been shown to suppress the malignant behaviors of OS cells. The underlying mechanism, nevertheless, remains unknown. In our study, the long noncoding RNA MALAT1, confirmed
to be significantly upregulated in OS, is first shown to be capable of promoting proliferation and migration by directly suppressing miR-26a-5p in OS cells. In addition, we have identified forkhead box O1 (FOXO1) as a transcriptional factor of MALAT1 that can negatively regulate MALAT1. We
have shown that MALAT1 promoted growth and migration through inhibiting miR-26a-5p in OS cells. Suppression of FOXO1, identified as a regulatory transcriptional factor of MALAT1, was shown to be able to slow down both proliferation and metastases in OS cells, suggesting that targeting FOXO1
can be useful in the therapy of patients with OS.
Clinical Spectrum of Cerebral Palsy and Associated Disability in South Egypt: A Local Survey Study
Authors: Abas Osama , Abdelaziem Faten , Kilany Ayman
Published: February 2017

BACKGROUND: Cerebral palsy is the most common cause of motor disability in children with a prevalence of 2-10/1,000 live births in the developing areas.AIM: The epidemiology, clinical picture, and associated comorbidities in CP have been extensively studied in high-resource countries, but in low-resource areas, including Africa, those studies are still lacking.METHODS: Cerebral palsy cases were prospectively recruited from every physiotherapy centre in Bani-Mazar city, Egypt, in a cross-sectional study from May 2015 to November 2015.RESULTS: Two hundred cases were enrolled with a prevalence of 1 per 1000 live births. Within the study population, 72.5% were the spastic type, 16% were dyskinetic, 7% were ataxic, and 4.5% were hypotonic. The most common comorbidities were cognitive impairment and epilepsy affecting 77% and 38%, respectively.CONCLUSION: Cerebral palsy in developing countries has a higher prevalence and different clinical profile regarding severity and associated disability. The perinatal and high-quality neonatal care together with physical therapy and rehabilitation programs is still lacking in developing countries.
Maladie et développement du Soi : appropriation subjective de la maladie par une prise en charge thérapeutique multidimensionnelle de l’enfant et sa famille
Authors: Lambotte Isabelle , de Coster Lotta , Delvenne Véronique
Published: February 2017

La maladie altère le développement psychologique du Soi chez l’enfant. Les auteurs ont expérimenté une méthodologie de prise en charge afin d’aider les enfants malades et leur famille à intégrer la maladie. Une étude de cas d’un jeune patient en milieu hospitalier permet d’illustrer de quelle façon une rencontre pluridimensionnelle avec des outils favorisant la symbolisation (dessin, plasticine, collage, élaboration mentale) favorise une appropriation subjective de la maladie. Les auteurs expliqueront comment le cadre de travail interdisciplinaire entre somaticiens, hypno-thérapeute et psychologue permet de favoriser la transformation des éléments traumatiques liés à la maladie en représentation et comment à son tour, ce travail thérapeutique de « mise en sens » au niveau individuel et familial permet la reprise du développement du Soi de l’enfant.
La rencontre patient-famille-soignants dans le contexte de la maladie grave
Authors: Gagnier Jean-Pierre , Roy Linda
Published: February 2017

Quand survient la maladie grave, des ressources émergent et des fragilités peuvent être amplifiées. Les relations familiales révèlent alors leur histoire et leur densité. Tout en soulageant et accompagnant au mieux la personne confrontée à la maladie, il importe de reconnaître les adaptations mutuelles qui se manifestent dans les familles et l’expérience des soignants qui gravitent dans un tel champ de force et y contribuent. Le soignant, qu’il soit travailleur social, psychologue, infirmière, médecin ou autre, intervient au cœur de ce champ de forces. Plusieurs repères issus de l’approche systémique nous soutiennent au quotidien dans l’exercice de nos responsabilités individuelles et collectives. Des enjeux liés aux loyautés familiales et à la rencontre patient-famille-soignants sont priorisés. De courts récits inspirés de situations réelles illustrent nos propos.
Intersection de systèmes autour de la maladie grave
Authors: Goldbeter-Merinfeld Édith
Published: February 2017

Lorsqu’une personne tombe sérieusement malade, elle n’est pas la seule à subir les conséquences de son état : son milieu familial – en particulier ses parents, son conjoint, ses enfants – va vivre des modifications des habitudes relationnelles. De nouveaux triangles interactionnels vont ensuite complexifier les vécus, impliquant des changementss intrafamiliaux ainsi que l’introduction de nouveaux tiers de manière plus ou moins envahissante : le médecin de famille, des intervenants d’orientations diverses (kinésithérapeutes, etc.), et enfin les infirmier(e)s et tout un ensemble de professionnels de soins qui supportent et constituent des structures institutionnelles – hôpital, centre de revalidation ou de soins palliatifs.
L’approche systémique de la maladie grave et du soin. Quelles conséquences pour les soignants ?
Authors: Delage Michel
Published: February 2017

Il est question ici du « prendre soin », c’est-à-dire de ce qui s’approche de ce que les anglo-saxons nomment le caregiving. Toute maladie grave nécessite de prendre en compte un triangle de soin constitué par le patient, sa famille et les soignants. Ces derniers doivent être en capacité d’évaluer les retentissements intersubjectifs de la maladie. Ils doivent aussi réfléchir à la manière dont ils sont eux-mêmes impactés. Cela a des conséquences sur le système soignant dont la fonctionnalité apparaît plus ou moins en capacité de répondre aux besoins des malades. Ceux-ci peuvent d’autant mieux développer leurs ressources internes, qu’ils peuvent s’appuyer sur les ressources externes procurées par des soignants capables de se proposer comme base de sécurité, individuellement et collectivement.
« Ne dites surtout pas que vous êtes médecin » : plaidoyer pour une prise en compte du vécu des soignants
Authors: Petiau Annick
Published: February 2017

Quel soutien et quel accompagnement offrir aux soignants dans l’exercice de leurs missions ? La fatigue de compassion, les traumatismes vicariants et le burn-out des soignants sont des risques souvent minimisés et trop peu pris en compte. La culture médicale semble particulièrement peu encline à reconnaître ces éventuelles souffrances. L’expérience d’une psychologue clinicienne évoluant dans un CHU est ici proposée.