bluuebunny/crossref_metadata_2025 huggingface dataset:
Ultrasound‐assisted peripheral vascular access in a paediatric ED
Authors: Oakley Ed , Wong Ai‐Ming
Published: April 2010

Objectives:  To assess the implementation and utility of US for assisting peripheral venous access in a paediatric ED.

Methods:  A prospective, observational study of a convenience sample comparing the landmark and US‐guided technique for peripheral vascular access in children from July 2006 to February 2007. Clinicians involved under went 3 months of training in US physics and with practical models. Clinicians estimated the degree of difficulty of insertion (using a Likert scale) before each line placement. Data including time of procedure and success or failure were collected, using a standardized clinical record form, by an observing researcher.

Results:  A total of 84 patients were enrolled. There were 61 line placement episodes in the landmark group (with 253 attempts), and 38 in the US group (with 90 attempts). US recorded slightly higher success per attempt overall (42% vs 38%, P= 0.08), and performed better in the patients with difficult access (success 35% vs 18%, P= 0.003). US attempts took longer than landmark attempts (2 min 15 s vs 4 min, P < 0.001).

Conclusion:  The US guidance may improve the success rate of peripheral vascular access in children rated to have difficult or very difficult vascular access.
Sex Steroid Receptors in Male Human Bladder: Expression and Biological Function
Authors: Chavalmane Aravinda K. , Comeglio Paolo , Morelli Annamaria , Filippi Sandra , Fibbi Benedetta , Vignozzi Linda , Sarchielli Erica , Marchetta Matilde , Failli Paola , Sandner Peter , Saad Farid , Gacci Mauro , Vannelli Gabriella B. , Maggi Mario
Published: April 2010

Introduction

In male, lower urinary tract symptoms (LUTS) have been associated, beside benign prostatic hyperplasia, to some unexpected comorbidities (hypogonadism, obesity, metabolic syndrome), which are essentially characterized by an unbalance between circulating androgens/estrogens. Within the bladder, LUTS are linked to RhoA/Rho-kinase (ROCK) pathway overactivity.

Aim

To investigate the effects of changing sex steroids on bladder smooth muscle.

Methods

ERα, ERβ, GPR30/GPER1 and aromatase mRNA expression was analyzed in male genitourinary tract tissues, and cells isolated from bladder, prostate, and urethra. Estrogen and G1 effect on RhoA/ROCK signaling output like cell migration, gene expression, and cytoskeletal remodeling, and [Ca2+]i was also studied in hB cells. Contractile studies on bladder strips from castrated male rats supplemented with estradiol and testosterone was also performed.

Main Outcome Measures

The effects of classical (ERα, ERβ) and nonclassical (GPR30/GPER1) estrogen receptor ligands (17β-estradiol and G1, respectively) and androgens on RhoA/ROCK-.mediated cell functions were studied in hB cells. Contractility studies were also performed in bladder strips from castrated male rats supplemented with testosterone or estradiol.

Results

Aromatase and sex steroid receptors, including GPR30, were expressed in human bladder and mediates several biological functions. Both 17β-estradiol and G1 activated calcium transients and induced RhoA/ROCK signaling (cell migration, cytoskeleton remodeling and smooth muscle gene expression). RhoA/ROCK inhibitors blunted these effects. Estrogen-, but not androgen-supplementation to castrated rats increased sensitivity to the ROCK inhibitor, Y-27632 in isolated bladder strips. In hB cells, testosterone elicited effects similar to estrogen, which were abrogated by blocking its aromatization through letrozole.

Conclusion

Our data indicate for the first time that estrogen-more than androgen-receptors up-regulate RhoA/ROCK signaling. Since an altered estrogen/androgen ratio characterizes conditions, such as aging, obesity and metabolic syndrome, often associated to LUTS, we speculate that a relative hyperestrogenism may induce bladder overactivity through the up-regulation of RhoA/ROCK pathway.
Fluoxetine-Induced Decrements in Sexual Responses of Female Rats and Hamsters Are Reversed by 3α,5α-THP
Authors: Frye Cheryl A. , Rhodes Madeline E.
Published: April 2010

Introduction

Sexual dysfunction, as a result of selective-serotonin reuptake inhibitor (SSRI) treatment among women, is relatively common and is a factor in medication compliance. The mechanisms that underlie these side-effects of SSRIs are not well-understood. SSRIs can alter activity of catabolic enzymes that are involved in progesterone’s conversion to 5α-pregnan-3α-ol-20-one (3α,5α-THP). 3α,5α-THP plays a key role in female reproductive physiology and behavior.

Aims

This study aimed to determine whether 3α,5α-THP, in the midbrain ventral tegmental area (VTA) may be a potential mechanism for fluoxetine’s reduction in sexual responding of female rodents. We hypothesized that if fluoxetine induces decrements in sexual responding in part through actions of 3α,5α-THP, then fluoxetine will inhibit sexual receptivity concomitant with reducing 3α,5α-THP levels, effects which can be reversed by 3α,5α-THP administration.

Methods

Experiment 1 investigated effects of acute systemic fluoxetine [20 mg/kg intraperitoneal (IP)] and/or 3α,5α-THP [500 µg, subcutaneous (SC)] administration on sexual responding of ovariectomized, hormone-primed rats. Experiment 2 examined effects of 3α,5α-THP administration to the midbrain VTA (100 ng) on fluoxetine-induced decrements in lordosis of ovariectomized, hormone-primed rats and hamsters.

Main Outcome Measures

Sexual responding was determined in rats and hamsters. For rats, the percentage of times that the lordosis response occurred following mounting by a sexually-vigorous male (lordosis quotients) was utilized. For hamsters, lateral displacement, the pelvic movement that females will make to facilitate intromissions by a male hamster, was utilized.

Results

Fluoxetine significantly reduced lordosis, and this was reversed SC 3α,5α-THP. Intra-VTA 3α,5α-THP attenuated fluoxetine’s detrimental effects on lordosis quotients and lateral displacement of rats and hamsters, respectively.

Conclusions

Thus, fluoxetine’s effects to disrupt female sexual responses may involve its effects on progestogens in the midbrain VTA.
Efficacy of Udenafil for the Treatment of Erectile Dysfunction up to 12 Hours after Dosing: A Randomized Placebo-Controlled Trial
Authors: Park Hyun Jun , Park Jong Kwan , Park Kwangsung , Min Kweonsik , Park Nam Cheol
Published: April 2010

Introduction

Udenafil is a newly developed selective phosphodiesterase type 5 inhibitor for the treatment of men with erectile dysfunction (ED).

Aim

To evaluate the efficacy of udenafil in treating ED for up to 12 hours after dosing.

Methods

This was a randomized, double-blind, placebo-controlled, parallel-group, fixed dose design, multicenter study. Following a 4-week nondrug baseline period, 104 men with ED of broad etiology and severity were randomized to one of two treatment groups: udenafil 100 mg or placebo. Participants were requested to attempt sexual intercourse at 12 hours after udenafil or placebo dosing during a 4-week treatment period.

Main Outcome Measures

The primary efficacy variable was the response of patients to question 3 of the Sexual Encounter Profile (SEP Q3). The secondary efficacy measures were the response of patients to question 2 of the Sexual Encounter Profile (SEP Q2). Additional secondary efficacy measures included changes from baseline in the erectile function (EF) domain scores of the International Index of Erectile Function (IIEF) questionnaire.

Results

Of the 104 patients, 103 (50 in the udenafil group, 53 in the placebo group) completed the study. Udenafil significantly enhanced the rate of maintenance of erection (SEP Q3; placebo, 28.3% vs. udenafil, 54.7%; P <0.0001). Significant change from baseline in the IIEF-EF domain was observed in the udenafil group (placebo, –0.58 ± 0.67; udenafil, 4.40 ± 0.84; P <0.0001). For SEP Q2, there was no difference from baseline and no difference between the two groups. The overall adverse events rate was 11.3%. Most adverse events were mild or moderate in severity, and no serious adverse events were reported during the study and the follow-up period.

Conclusions

Udenafil at 100 mg was effective for relieving ED for up to 12 hours after dosing. This duration of effectiveness could allow for flexibility and spontaneity in the sexual lives of patients.
Squamous Cell Carcinoma at the Site of a Prince Albert’s Piercing
Authors: Edlin Rachel S. , Aaronson David S. , Wu Alex K. , Blaschko Sarah D. , Yang Glen , Erickson Bradley A. , McAninch Jack W.
Published: April 2010

Introduction

Medical practitioners should be aware of genital piercing and its potential complications. General piercings are associate with complications common to all piercings as well as some unique to urethral piercings. Specifically, the association between carcinoma and genital piercing is not well recognized.

Aim

The present study is a report of two cases describing squamous cell carcinoma associated with genital piercing.

Methods

Case reports of two men admitted to an academic medical center.

Results

A 60-year-old man with a history of HIV and hepatitis C as well as a Prince Albert piercing presented for treatment of a urethrocutaneous fistula. A biopsy of indurated granulation tissue surrounding the fistula revealed invasive, moderately-differentiated squamous cell carcinoma. A 56-year-old man with a history of HIV, hepatitis C, and a Prince Albert piercing presented following a single episode of gross hematuria. He also reported splitting of his urinary stream. On physical examination, areas of necrosis were noted on the glans penis; biopsy revealed invasive, poorly-differentiated squamous cell carcinoma.

Conclusions

The present study is the first to suggest a possible association between squamous cell carcinoma of the penis/urethra and genital piercing. Patients with genital piercings, especially those with concurrent risk factors such as HIV and HCV, should be counselled about this rare complication.
The Impact of the Loop Electrosurgical Excisional Procedure for Cervical Intraepithelial Lesions on Female Sexual Function
Authors: Serati Maurizio , Salvatore Stefano , Cattoni Elena , Zanirato Mara , Mauri Silvia , Siesto Gabriele , Cromi Antonella , Ghezzi Fabio , Bolis Pierfrancesco
Published: April 2010

Introduction

Very limited knowledge exists concerning the impact of Loop Electrosurgical Excisional Procedure (LEEP) on female sexual function in women with cervical intraepithelial neoplasia

Aim

To investigate sexual function in women who underwent LEEP for the treatment of cervical intraepithelial lesions, using a validated questionnaire (Female Sexual Function Index [FSFI]).

Main Outcome Measures

FSFI questionnaire on six domains of female sexuality (desire, arousal, lubrication, orgasm, satisfaction, and pain).

Methods

Consecutive sexually active women, who underwent LEEP for the treatment of cervical intraepithelial neoplasia were enrolled in this study. All women were asked to complete a copy of FSFI questionnaire, at the time of LEEP and after 6 months. We finally compared the results of the pre-LEEP questionnaire and the post-LEEP questionnaire for each patient.

Results

A total of 67 sexually active women undergoing LEEP for the treatment of cervical intraepithelial lesions were enrolled. Nine of these patients (13.4%) completed only the questionnaire regarding their sexual function before LEEP; thus we did not include them for final analysis. In our study population, data showed a sexual function overall unchanged after LEEP; only the variable “desire” (sexual interest) became significantly worse (P = 0.02).

Conclusions

LEEP for the treatment of cervical intraepithelial lesions doesn’t affect women’s sexuality, when compared with sexual function before surgery. In our study, all FSFI sexual function domains but desire, did not show significant change after LEEP.
Baseline Characteristics and Treatment Outcomes for Men with Acquired or Lifelong Premature Ejaculation with Mild or No Erectile Dysfunction: Integrated Analyses of Two Phase 3 Dapoxetine Trials
Authors: Porst Hartmut , McMahon Chris G. , Althof Stanley E. , Sharlip Ira , Bull Scott , Aquilina Joseph W. , Tesfaye Fisseha , Rivas David A.
Published: April 2010

Introduction

Premature ejaculation (PE) is classified as an acquired or lifelong condition but data on baseline characteristics and response to treatment of men with acquired or lifelong PE and mild erectile dysfunction (ED) or normal erectile function (EF) is limited.

Aim

To present integrated analyses of baseline characteristics and treatment outcomes from phase 3 dapoxetine trials in men with acquired or lifelong PE and mild or no ED.

Methods

Data were analyzed from two randomized, double-blind, placebo-controlled, phase 3 clinical trials (International and Asia-Pacific) that evaluated efficacy and safety of dapoxetine (30 mg or 60 mg as needed [PRN]) in patients with PE. Men were ≥18 years, in a stable monogamous relationship for ≥6 months, met DSM-IV-TR criteria for PE for ≥6 months, had an International Index of Erectile Function EF domain score ≥21, and had an intravaginal ejaculatory latency time (IELT) ≤2 minutes in ≥75% of intercourse episodes.

Main Outcome Measures

Demographics, sexual history, and PE symptomatology at baseline, and mean IELT and patient-reported outcomes (PROs) at study end (week 12), were analyzed for men with acquired or lifelong PE and mild or no ED (EF score 21–25 vs. ≥26).

Results

Baseline characteristics except duration of PE were similar in men with acquired and lifelong PE, with no other differentiating features by ED status. Dapoxetine treatment improved significantly mean IELT (arithmetic and geometric) and PRO responses (perceived control over ejaculation, satisfaction with sexual intercourse, ejaculation-related personal distress, and interpersonal difficulty) for acquired and lifelong subtypes, but presence of mild ED diminished PRO responsiveness in both subtypes, particularly those with lifelong PE.

Conclusions

Baseline characteristics and treatment outcomes were generally similar in men with acquired and lifelong PE. The presence of mild ED appears to be associated with a more modest treatment response, irrespective of lifelong or acquired PE subtype.
Vectors and alternative hosts of Tobacco yellow dwarf virus in southeastern Australia
Authors: Trębicki P. , Harding R.M. , Rodoni B. , Baxter G. , Powell K.S.
Published: April 2010

Factors that determine the epidemiology of Tobacco yellow dwarf virus (TbYDV), including alternative host plants and insect vector(s), were assessed over three consecutive growing seasons at four field sites in Northeastern Victoria in commercial tobacco growing properties. In addition, these factors were assessed for one growing season at three bean growing properties. Overall, 23 leafhopper species were identified at the 7 sites, with Orosius orientalis as the predominant leafhopper. Of the leafhoppers collected, only O. orientalis and Anzygina zealandica tested positive for TbYDV by polymerase chain reaction (PCR). The population dynamics of O. orientalis was assessed using sweep net sampling over three growing seasons and a trimodal distribution was observed. Despite large numbers of O. orientalis occurring early in the growing season (September–October), TbYDV was only detected in these leafhoppers between late November and end of January. The peaks in the detection of TbYDV in O. orientalis correlated with the observation of disease symptoms in tobacco and bean and were associated with warmer temperatures and lower rainfall. Spatial and temporal distribution of vegetation at selected sites was determined using quadrat sampling. Of the 40 plant species identified, TbYDV was detected only in four dicotyledonous species, Amaranthus retroflexus, Phaseolus vulgaris, Nicotiana tabacum and Raphanus raphanistrum. The proportion of host and non‐host availability for leafhoppers was associated with climatic conditions.
Size‐Scaling of Tensile Failure Stress in a Hot‐Pressed Silicon Carbide
Authors: Wereszczak Andrew A. , Kirkland Timothy P. , Strong Kevin T. , Campbell James , LaSalvia Jerry C. , Miller Herbert T.
Published: April 2010

Quasi‐static Weibull strength‐size scaling of hot‐pressed silicon carbide is described. Two surface conditions (uniaxial ground and uniaxial ground followed by grit blasting) were explored. Strength test coupons sampled effective areas from the very small (4 × 10−3 mm2) to the very large (4 × 104 mm2). Equibiaxial flexure and Hertzian ring crack initiation were used for the strength tests, and characteristic strengths for several different specimen geometries were analyzed as a function of effective area. Characteristic strength was found to substantially increase with decreased effective area for both surface conditions. Weibull moduli of 9.4‐ and 11.7 well‐represented strength‐size scaling for the two ground conditions between an effective area range of 10−1 and 4 × 104 mm2. Machining damage was observed to be the dominant flaw type over this range. However, for effective areas <10−1 mm2, the characteristic strength increased rapidly for both ground surface conditions as the effective area decreased, and one or more of the inherent assumptions behind the classical Weibull strength‐size scaling were in violation in this range. The selections of a ceramic strength to account for ballistically induced tile deflection and expanding cavity modeling are considered in context with the measured strength‐size scaling. The observed size‐scaling is briefly discussed with reference to dynamic strength.
CHANGES IN TOMATO PASTE DURING STORAGE AND THE EFFECTS OF HEATING ON CONSISTENCY OF RECONSTITUTED TOMATO PASTE
Authors: ANTHON GORDON E. , BARRETT DIANE M.
Published: April 2010

Bostwick consistencies of reconstituted tomato pastes were measured both immediately after paste production and after storage times of up to 9 months. Bostwick values measured after storage were more than twice those measured on the day of paste production. This increase in Bostwick developed over the first month of paste storage at room temperature and could be slowed down but not prevented if the paste was stored at 4C. Heating the reconstituted paste for 30 min at 90C or 15 min at 100C restored the original consistency. Serum viscosities also decreased during paste storage, but the change in serum viscosity was smaller than the changes in Bostwick. As with the Bostwick, heating the reconstituted juice restored the serum viscosity. For a reproducible evaluation of the consistency of stored tomato paste, it is essential that the reconstituted paste be heated to 90C or above.

PRACTICAL APPLICATIONS

Consistency is an important quality consideration in products prepared from reconstituted tomato paste. During storage, changes occur in tomato paste, which affect the consistency after reconstitution. The results presented here show that for stored tomato paste, heating after reconstitution restores consistency to the same level as measured before storage. This knowledge will help in the formulation of products made from stored tomato paste.
From health organization‐centred standardization work process to a personhood‐centred care process in an Italian nursing home: effectiveness on bowel elimination model
Authors: Palese Alvisa , Granzotto Debora , Broll Maria Grazia , Carlesso Nathalie
Published: April 2010

palese a., granzotto d., broll m.g. & carlesso n. (2010) From health organization‐centred standardization work process to a personhood‐centred care process in an Italian nursing home: effectiveness on bowel elimination model. International Journal of Older People Nursing 5, 179–187

Aims.  An Italian nursing home’s standardized work process redesign towards a personhood‐centred nursing care is the focus of this study. The aim was to develop and implement a multi‐method, personhood‐centred, bowel elimination programme, to reduce the number of patients suffering from constipation and lessen the use of the invasive practises routinely adopted in nursing home (laxatives, enemas, rectal exploration).

Background.  Although the importance of the application of personhood‐centred care concepts in gerontology nursing has been widely recognized, the actual tendency of the Italian National Health System, which has few nursing resources for to the care of the older persons, is standardization. Standardization is enacted mainly by a functional pattern and carries the risk of using the same nursing answer to patient’s different needs, priorities, preferences and histories. Constipation in older people living in nursing homes is one of the effects of extreme standardization.

Methods.  A case‐crossover study design was adopted from 2006 to 2007. Twenty persons were enrolled in the programme. The multi‐method programme included three phases: assessment (first phase), development/implementation (second) and evaluation (third phase).

Results.  In the first phase, nine (45%) persons were constipated; in the third phase, only two (10%) were constipated (χ2 6.14, P = 0.013). The relative risk of being a constipated person in the first phase compared with the third phase was 4.5 (confidence interval 95%: 1.11–18.27). During the first phase 562 invasive procedures were observed (± 25.5, range: 2–85) for bowel elimination whereas during the third phase 120 were observed (± 12, range: 0–58).

Conclusion.  After the personhood‐centred multi‐method programme, seven persons have modified their bowel elimination pattern, and they were no longer constipated. The programme has also reduced the use of invasive procedures. The reduction of invasive practises might have affected positively the persons’ quality of life, their comfort and also the workload of the nurses, reducing the time they needed for constipation management and using it for prevention strategies.
Écrire dans l’urgence ou le partage inégal du sensible
Authors: Boni Tanella
Published: April 2010

Tanella Boni conçoit la création littéraire comme une façon de résister à des situations d’extrême urgence, ainsi qu’aux problèmes économiques et politiques. Comment dire l’innommable et l’indicible, tel est le travail de l’écrivain. C’est aussi une lutte contre le temps, contre les événements qui bousculent l’existence des êtres humains et parfois les écrasent. Dans le contexte postcolonial en Afrique, la littérature doit revendiquer sa place en tant que forme de résistance contre l’oralité, qui est aussi très puissante. La francophonie est à la fois un soutien et un obstacle, car elle tend à installer dans un isolat les écrivains qui en font partie. Quant au pouvoir intrinsèque du travail d’écriture, étroitement liéà l’histoire individuelle et collective, et à la mémoire, il tient au fait qu’il est à la fois l’expression de la singularité de l’écrivain et l’expression de son lien aux autres individus et aux autres cultures.
La quête de la beauté contre l’arrogance de l’art
Authors: Hamashita Masahiro
Published: April 2010

Grâce aux incitations des politiques nationales et aux exigences d’une société de consommation, l’art connaît une prospérité record. Toutefois, l’importance qu’on lui accorde aujourd’hui trahit le manque d’attention prêtée à la beauté. L’esthétique, non la beauté, exerce son emprise sur notre imagination, nos illusions et nos représentations, en un mot sur nos images (grec : phantasma). L’esthétique sous‐tend toute la sphère de l’activité humaine, de l’investissement économique à la fabrication d’idoles médiatiques et à l’invention télévisée de séduisantes réalités virtuelles. Cet article soutient que l’art, pour avoir un sens, devrait s’engager dans une quête de la beauté. Pourtant, plus l’esthétique s’écarte de la réalité, plus l’art a du mal à cultiver une idée de la beauté.
Art et résistance transculturelle
Authors: Triki Rachida
Published: April 2010

Au sein d’une culture mondialisée dominée par les TIC, le vidéo‐art, le photomontage, l’installation et les événements médiatisés, la question de l’authenticité se pose, dans le sens d’une fidélitéà soi‐même, en matière d’expression artistique. Comment procéder à une recréation de soi et du monde par la puissance subversive de l’art, en se préservant une marge de liberté ? Les formes d’expression des œuvres des artistes non européens, notamment ceux des anciennes colonies comme les pays du Maghreb, sont soumises aux mêmes critères artistiques qu’ailleurs. Les nouvelles techniques sont aujourd’hui bien maîtrisées par les artistes de ces pays, mais les stéréotypes postcoloniaux (mise en scène de la femme voilée, violences orientales), continuent à donner la part belle aux artistes qui les véhiculent. Créer revient ainsi à résister, dans le sens de Gilles Deleuze et Félix Guattari. Les artistes tunisiens de la nouvelle génération et, parmi eux, beaucoup de femmes, semblent tourner le dos au problème identitaire pour mieux appréhender leur propre singularité. Leur imaginaire constitue un moteur de déplacement des frontières et des crispations identitaires.
Methanogenesis in subglacial sediments
Authors: Boyd Eric S. , Skidmore Mark , Mitchell Andrew C. , Bakermans Corien , Peters John W.
Published: April 2010

Methanogenic archaea have a unique role in Earth's global carbon cycle as producers of the greenhouse gas methane (CH4). However, despite the fact that ice covers 11% of Earth's continental landmass, evidence for methanogenic activity in subglacial environments has yet to be clearly demonstrated. Here we present genetic, biochemical and geochemical evidence indicative of an active population of methanogens associated with subglacial sediments from Robertson Glacier (RG), Canadian Rockies. Porewater CH4 was quantified in two subglacial sediment cores at concentrations of 16 and 29 ppmv. Coenzyme M (CoM), a metabolic biomarker for methanogens, was detected at a concentration of 1.3 nmol g sediment−1 corresponding to ∼3 × 103 active cells g sediment−1. Genetic characterization of communities associated with subglacial sediments indicated the presence of several archaeal 16S rRNA and methyl CoM reductase subunit A (mcrA) gene phylotypes, all of which were affiliated with the euryarchaeal order Methanosarcinales. Further, CH4 was produced at 9–51 fmol g dry weight sediment−1 h−1 in enrichment cultures of RG sediments incubated at 4°C. Collectively, these findings have important implications for the global carbon cycle in light of recent estimates indicating that the Earth's subglacial biome ranges from 104 to 106 km3 sediment.
Sediment‐associated microdiversity within the Marine Group I Crenarchaeota
Authors: Durbin Alan M. , Teske Andreas
Published: April 2010

Although oligotrophic, abyssal marine sediments cover most of the sea bottom, previous investigations of microbial diversity have primarily focused on organic‐rich, anoxic sediments of continental margins. In contrast, abyssal open‐ocean sediments are oxidized and contain limiting organic substrate concentrations. This study examines the archaeal diversity of oligotrophic, oxic and nitrate‐reducing marine sediments and oxic bottom water in the South Pacific Gyre. 16S rDNA clone library analysis identified phylogenetically distinct lineages of the Marine Group I (MG‐I) Crenarchaeota in oxidized sediment that are different from those in bottom water. Thus, the sediment habitat selects for different MG‐I lineages, within short vertical distances of a few centimetres.
Accounting ‐ “one of the finest inventions of the human spirit”*
Authors: CHAMBERS R.J.
Published: April 2010

Abstract. To commerce and to finance there can be great service given by accountancy. Its power, though, will not be fully known while bits and pieces stand apart, alone. To teach, to practise, to research, invent, is how the time of many has been spent. But cost of time and effort has been vain; for doubt, dispute, confusion still remain. A better prospect far there is in reach. If those who practise and research and teach were disciplined in such a way that each acknowledged that a common course of thought relates, for all men, to things sold and bought ‐ Accounting, then, might do the job it ought.
Pursuit of an ideal*
Authors: CHAMBERS R.J.
Published: April 2010

Abstract. My paper was prompted by deviations in the state of the art of accounting from ideals espoused by individual accountants and professional bodies. Professor Benston's defense or advocacy of traditional practice disregards those deviations. He disregards the facts that up‐to‐date prices alone provide serviceable data for the calculation of solvency, debt to equity and asset composition ratios and rates of return, and that only money equivalents or resale prices of assets at a given date can properly be added to derive the asset components of those ratios.

Benston contends that traditional accounting may be upheld against exit price accounting on the grounds of its transactions basis, of its longevity, of its cost‐benefit relationship, and of its free and willing acceptance by managers and other parties. There are serious defects in each of these lines of argument; and other critical observations on the use of selling price valuations will not withstand scrutiny. Only the acknowledgment of the flaws in present practice and the pursuit of ideals avowed by the profession will rid its practice of absurdities.

Résumé. Les déviations de la pratique comptable par rapport aux idéaux visés par des comptables individuels et par des organismes professionnels m'ont incité à écrire mon article. La défense ou le plaidoyer du professeur Benston en faveur de la pratique traditionnelle ne tient pas compte de ces déviations. Il néglige le fait selon lequel seuls les prix actuels fournissent des données utiles pour calculer la solvabilité, les ratios d'endettement et de composition de l'actif et les taux de rendement; il ne tient pas compte non plus du fait qu'on peut additionner seulement les équivalents monétaires ou les prix de revente des actifs à une date précise pour obtenir les éléments d'actifs de ces ratios.

Benston prétend que la comptabilité traditionnelle peut se protéger contre la comptabilité des prix de sortie courants du fait qu'elle s'appuie sur des opérations, du fait de sa longévité, de son rapport coûts‐avantages et de l'appui que lui accordent les gestionnaires et les autres parties. Chacun de ces raisonnements contient de sérieuses lacunes; de plus, d'autres observations critiques sur l'utilisation des évaluations au prix de vente ne résisteront pas à un examen minutieux. La pratique comptable ne sera débarassée de ses absurdités que si on reconnaît ses défauts actuels et que si on poursuit les idéaux que s'est fixée la profession.
Terborgh's asset replacement formula reconsidered
Authors: AMEY LLOYD R.
Published: April 2010

Abstract. In 1949 Terborgh of the Machinery and Allied Products Institute (MAPI) developed an approximate decision rule for optimal replacement of assets that deteriorate, taking technological change into account explicitly. The simple rule is essentially equivalent to a full discounting analysis under the same assumptions. More than 30 years later it is still used by U.S. firms and, what is perhaps more important, it is still being taught to engineering students throughout North America. DCF analysis is now much more widely used by firms than the MAPI formula (though often only for major replacements) but, unlike the MAPI formula, often with a total lack of understanding of the nature of the replacement problem. This paper exmaines Terborgh's rule on its own terms (assumptions, approximations) and reveals errors in derivation of the rule, by Terborgh and later by Smith (1961). The original rule is tested against the revised form with these errors eliminated over a range of interest rates, technological and other changes, and is found to be remarkably robust. The topic should be of interest to students in managerial accounting who are concerned with repairs and replacement of capital goods.

Résumé. En 1949 Terborgh de Machinery and Allied Products Institute (MAPI) développa une règle de décision approximative pour le remplacement optimal des actifs qui se détériorent. Cette règle tient compte explicitement du changement technologique. La règle simple est essentiellement l'équivalent d'une analyse complète d'actualisation avec les mêmes hypothèses. Plus de 30 ans après, cette règle est toujours utilisée par des entreprises aux Etats‐Unis et, ce qui est encore plus important, elle est toujours enseignée aux étudiants en génie à travers l'Amérique du Nord. L'analyse des flux monétaires actualisés est maintenant beaucoup plus utilisée par les entreprises que la formule MAPI (quoique souvent uniquement pour les remplacements importants) mais, contrairement à la formule MAPI, souvent avec un manque de compréhension total de la nature du problème de remplacement. Cet article examine les fondements de la règle de Terborgh (hypothèses, approximations) et révèle les erreurs de la dérivation de la règle, par Terborgh et plus tard par Smith (1961). La règle originale est testée par rapport à la forme révisée en éliminant ces erreurs pour une fourchette de taux d'intérêt et pour des changements technologiques et autres. Il ressort que la règle originale est remarquablement ferme. Ce sujet devrait intéresser les étudiants en comptabilité de gestion concernés par les réparations et le remplacement d'actifs.
A Stochastic demand CVP model with return on investment criterion*
Authors: THAKKAR RASHMI B. , FINLEY DAVID R. , LIAO WOODY M.
Published: April 2010

Abstract. The stochastic demand cost‐volume‐profit (CVP) model has recently received considerable attention. For this model, management must determine optimal production prior to knowing the actual demand, a stochastic variable with known distribution. Management must choose the production quantity to balance prospects for sales revenue against risks of losses from shortages and from unsold items. This paper develops an expected return on investment criterion model for determining the optimal production quantity. Formulas and solution methods applicable to general demand distributions are obtained. A special solution technique for normally distributed demand is presented. The resulting choice criterion offers the advantages inherent in return rate methods. In addition, compared to a profit maximization approach, the expected rate of return on investment criterion is more widely applicable.

Résumé. Le modèle de demande stochastique coût‐volume‐profit (CVP), a récemment reçu considérablement d'attention. Avec ce modèle, la gestion doit déterminer la production optimale avant de connaître la demande actuelle, une variable stochastique ayant une distribution connue. La gestion doit choisir la quantité à produire afin d'équilibrer les perspectives de ventes et les risques de pertes résultant des pénuries et des unités non vendues. Cet article développe un modèle basé sur le rendement espéré du capital investi pour déterminer la quantité optimale à produire. On obtient des formules et des méthodes pouvant s'appliquer à des distributions de demande générale. Une technique de solution particulière pour une demande distribuée selon une loi normale est présentée. Ce modèle offre les avantages inhérents aux méthodes du taux de rendement. De plus, comparativement à l'approche de la maximisation du profit, le critère du taux de rendement espéré du capital investi, est applicable dans beaucoup plus de situations.
John Butterworth's pioneering contributions to the accounting and information economics literature
Authors: FELTHAN GERALD A.
Published: April 2010

Abstract. This article reviews John Butterworth's significant contributions to the accounting and information economics literature. Some of the reviewed work is unpublished and is first exposed in this paper. I describe the general nature of John's diversified contributions and focus on some theoretical components of his work.

Résumé. Cet article fait la revue des contributions importantes de John Butterworth à la littérature dans les domaines de la comptabilité et des systèmes d'information. Certains des travaux révisés n'ont pas été publiés et sont dévoilés pour la première fois dans cet exposé. Je décris de façon générale les contributions diversifiées de John en me concentrant sur quelques‐unes des composantes théoriques de ses travaux.
Accounting for equity investments of life insurance companies*
Authors: BOYLE PHELIM P.
Published: April 2010

Abstract. This paper deals with the accounting for equity investments by a life insurance company. Various procedures for recognizing unrealized changes in market values of securities in its investment portfolio are analyzed. These range from direct recognition of market values to the method currently employed by Canadian life insurance companies which involves extensive smoothing. Summary statistics are suggested that describe the properties of the resulting accounting numbers obtained from various smoothing procedures. These summary statistics are viewed as compact, cost effective ways of summarizing the effects of the procedures for financial statement readers. The second part of the paper describes how a particular user group can obtain a ranking among various accounting alternatives. The Analytic Hierarchy Process (Saaty 1980) is proposed for combining the judgments of different individuals into a group preference. The feasibility of the method is illustrated using a small pilot study to rank various proposals concerning the accounting treatment of life insurance companies' equity investments.
Sequential Bayesian Analysis in accounting settings*
Authors: AMERSHI AMIN H. , DEMSKI JOEL S. , FELLINGHAM JOHN
Published: April 2010

Abstract. The familiar decision analysis setting in accounting, such as a cost‐volume‐profit analysis setting, is modeled as arising in a “larger” context in which subsequent choice is also contemplated. We then ask when this “larger” context decomposes in a manner such that the immediate problem of interest can be modeled as an expected utility maximization problem that is completely divorced from the subsequent choice problem. Outcome and taste independence conditions are the key ingredients in being able to model the immediate problem as having no link whatever to its successor.

Résumé. Le contexte dans lequel les techniques d'analyse de décision comme par exemple l'analyse coĉt‐volume‐profit est utilisée est un cadre d'un modèle élargi qui tient compte du choix subséquent. On se demande en quelles circonstances ce contexte élargi peut‐il se décomposer de façon telle que le problème d'intérêt immédiat en soit un de maximisation complètement séparé du problème du choix subséquent. Le résultat et des conditions d'indépendance de préférence sont les ingrédients clés pour modeler le problème immédiat comme n'ayant aucun lien avec son successeur.
Exclusion period and market model parameter nonstationarities in price reaction studies
Authors: THEOBALD MICHAEL
Published: April 2010

Abstract. Analytic expressions are developed for investigating the impact of erroneous exclusion periods on residuals analyses and the problems of determining correct exclusion periods. The interreaction with market model parameter nonstationarities is rigorously analyzed and rationalizations for empirical observations are presented.
Période d'exclusion et paramètres non‐stationnaires d'un modèle de marché dans des études de réactions des prix
Authors: THEOBALD MICHAEL
Published: April 2010

Résumé. Nous allons élaborer des expressions analytiques pour évaluer l'impact de périodes d'exclusion erronées sur des analyses de résidus et les difficultés à déterminer les périodes d'exclusion exactes. Nous allons aussi analyser en détail l'interréaction avec des paramètres non‐stationnaires d'un modèle de marché et nous allons rationaliser afin de livrer des observations empiriques.
Accounting research: 1985*
Authors: DEMSKI JOEL S.
Published: April 2010

Abstract. This paper offers some impressions of current research in accounting. Three themes are identified: Movement toward imbedding accounting thought in (1) a setting that accommodates substitutes for the accounting product, (2) a dynamic view of the environment in which the accounting product is used, and (3) a model of human cognition that generates explicit demand for decision support activities. It is also suggested that closer correlation between theoretical and empirical research would be productive.

Résumé. Cet article présente quelques impressions sur la recherche actuelle en comptabilité. Trois thèmes sont identifiés. Un mouvement visant à enchâsser la pensée comptable dans (1) un cadre qui inclut les compléments au produit comptable (2) une vision dynamique de l'environnement dans lequel le produit comptable est utilisé et (3) un modèle de connaissance humaine qui génère une demande explicite pour des activités de support à la prise de décision. Il est également suggéré qu'une corrélation plus étroite entre la recherche théorique et empirique serait productive.
Bayesian inference research in auditing: Some methodological suggestions*
Authors: ABDOLMOHAMMADI MOHAMMAD J.
Published: April 2010

Abstract. The Bayesian statistical inference model has been advocated by auditing researchers over the past two decades as a useful judgment aid to auditors. To quantify judgment, the Bayesian‐related audit research has completely relied on the elicitation techniques (ETs) and methodology used and recommended by Winkler (1967a). What have we learned from this literature? Are there any other promising ETs applicable to audit situations? What improvements can be made to the methodologies used in ET‐related audit research? This paper highlights the findings and methodologies of the existing literature, identifies promising ETs from related behavioral studies and draws some methodological suggestions for future research.

Résumé. Des chercheurs dans le domaine de la vérification ont préconisé au cours des deux dernières décennies que le modèle d'inférence Baysien pouvait constituer une aide utile au jugement des vérificateurs. Pour quantifier le jugement, la recherche reliée au modèle Baysien s'est appuyée sur des techniques et une méthodologie utilisées et recommandées par Winkler (1967 a). Qu'a‐t‐on appris de ces recommandations? Peut‐on s'attendre à d'autres applications dans le domaine de la vérification? Quelles améliorations peuvent être apportées à la méthodologie? Cet article met en évidence les découvertes et la méthodologie sur le sujet, identifie les solutions prometteuses et présente certaines suggestions méthodologiques pour des recherches futures.
Discussion of: An analysis of the auditor's uncertainty about probabilities
Authors: BALACHANDRAN BALA V.
Published: April 2010

The main objective of Larsson and Chesley's (1986) paper is to provide a framework for an auditor to assign a probability measure associated with uncertainty or ambiguity related to certain types of events arising in an audit environment. For this framework the authors extracted and applied the general methodology developed by Larsson (1976) in his doctoral thesis, which extends a subjective probability measure from a known s̀‐algebra θ to an unknown and an extended class β, such that an auditor (decision maker), when faced with an extended lottery on events in β, can still come up with the use of utility theory maximization to rank the decisions. The authors make the following claims: (1) their methodology helps the auditor with this new audit tool of probability measure assessment; (2) their measure can capture a number of previously specified approaches by others in this area; and (3) their measure provides some “intuitive conclusions and some well‐known mathematical properties.” (Abstract)
Interdependence between the information evaluator and the decision maker*
Authors: HILTON RONALD W.
Published: April 2010

Abstract. A game theoretic model of the relationship between an information evaluator and a decision maker is formulated, and interdependence analysis is employed to decompose the game into several components. Each of these components represents one aspect of the interdependence relationship experienced by the information evaluator and decision maker. The analysis is then employed to distinguish among game forms.

Résumé. Un modèle de la théorie des jeux établissant une relation entre un évaluateur d'informations et un décideur est proposé, et l'analyse d'interdépendance est utilisée afin de décomposer le jeu en plusieurs parties. Chacune de ces composantes représente une facette de la relation d'interdépendance vécue par l‘évaluateur d'informations et le décideur. Par la suite, l'analyse sert à établir une distinction parmi les “formes de jeu”.
On the comparison of dollar‐unit and stratified mean‐per‐unit estimators
Authors: DUNMORE PAUL V.
Published: April 2010

Abstract. The paper discusses the findings reported by Smieliauskas (1986) and expands on them. It focuses on the dominance criterion for cost efficiency and on the usefulness of power curves for stratified mean‐per‐unit estimators. The analyses lead to the conclusions that: (1) while an audit plan which dominates another is associated with lower cost, a plan with lower cost does not necessarily dominate: (2) the distribution function of the t statistic becomes normal for sufficiently large samples, but the approach to normality is not necessarily uniform as sample size increases; (3) large sample size is required for nominal confidence levels to be a good approximation to the true confidence level, and the true confidence level can move temporarily farther from the nominal level as the sample size increases; and (4) the lack of reliability of ex ante power curves for the stratified mean‐per‐unit estimator makes it difficult to decide which power curve dominates.

Résumé. Cet article discute des résultats publiés par Smielauskas (1986) et les extrapole. Il met l'accent sur le critère de dominance pour l'efficacité des coûts et sur l'efficacité des courbes de puissance pour les estimateurs de moyenne‐par‐unité stratifiée. Les analyses portent à conclure que: (1) même si un programme de vérification dominant par rapport à un autre est associé à un coût inférieur, un programme à coût inférieur n'est pas nécessairement dominant; (2) la fonction de distribution de la statistique t tend vers la normale pour des échantillons suffisamment grands, mais ce rapprochement vers la normalité n'est pas nécessairement uniforme à mesure que la taille de l‘échantillon devient plus grande; (3) un échantillon de grande taille est requis afin que les seuils de confiance “nominaux” constituent une bonne approximation du seuil de confiance “réel”, et le seuil de confiance “réel” peut s’éloigner temporairement du seuil de confiance “nominal” à mesure que s'accroît la taille de l‘échantillon; et (4) l'absence de fiabilité des courbes de puissance ex ante pour l'estimateur de moyenne‐par‐unité stratifiée rend ardue la sélection de la courbe de puissance dominante.