bluuebunny/crossref_metadata_2025 huggingface dataset:
A Contemporary Accounting Approach in Detecting Potential Red Flag and Performance of Extreme Sport Apparel Company
Authors: Putra Yuniarti Hidayah Suyoso
Published: January 2016

Penelitian ini bertujuan untuk mendeteksi potential red flag, menilai kinerja keuangan dan operasional dari perusahaan pakaian olahraga ekstrim dengan menggunakan pendekatan akuntansi kontemporer dan memberikan wawasan untuk mengobservasi profitabilitas perusahaan. Penelitian berfokus pada Billabong International Ltd sebagai salah satu merek terkemuka dan telah membentuk ceruk pasar di bidang surfing dan pakaian olahraga ekstrim. Produknya telah dijual di lebih dari 90 negara dan sasaran anak muda dalam pengembangan bisnisnya.

Hasil analisis menunjukkan bahwa Billabong diklasifikasikan sebagai perusahaan yang menguntungkan. Terlihat dari peningkatan profitabilitas dengan ROE (20,22%) > biaya ekuitas (8,16%) dan ROA (13,41%)>WACC(6,86%).Perusahaan juga telah mampu mempertahankan pertumbuhan yang berkelanjutan. Namun, ada beberapa area yang perlu dipertimbangkan seperti kurang efisiennya pengelolaan piutang dan memiliki potential red flag yang mungkin berkontribusi terhadap distorsi informasi akuntansi. Sehingga, dibutuhkan beberapa penyesuaian.

Kata Kunci: Pendekatan Akuntansi Kontemporer, potential red flag, Kinerja
MOTIVASI MANAJEMEN LABA DALAM KAPITALISASI BIAYA RISET DAN PENGEMBANGAN
Authors: MARIADI YUSLI , SUTRISNO SUTRISNO , ROSIDI ROSIDI
Published: January 2016

The capitalization of research and development (R&D) costs is a controversial accounting issue because of the contention that such capitalization is motivated by incentives to manipulate earnings. Indonesian Financial Accounting Standards (SAK) allows for the capitalization of R&D costs. Based on a sample of manufacturing companies of Indonesia Stock Exchange from 2009 to 2011, this study examines whether companies’ decisions to capitalize R&D costs are affected by earnings-management motivations such as earnings smoothing and to avoid violating debt-covenant. In addition, this study aims to show that the capitalization of R&D costs affects the level of firms’ earnings-management. Using a Tobit regression model to test the first and second hypotheses and linear regression model to test third hypotheses, the results show that the companies do capitalize the R&D costs for earnings-smoothing and reducing the risk of violating debt-covenants purposes. In addition, the results show that the capitalization of R&D cost affects the level of firms’ earnings-management and it is a part of earnings management.
TAX PLANNING DENGAN PEMILIHAN BENTUK BADAN USAHA PADA PERUSAHAAN PERSEORANGAN
Authors: Andriani Sri
Published: January 2016

Tax Planning is one of the ways to minimize the tax burden within the company including in the selection of the proper form of business to run the company's business, namely with the mepertimbangkan of tariff revenue, a reduction in taxable income (PKP), the liability of income recognition, bookkeeping, tax collection obligations, and accountability of tax debt. Minimization of tax burden can be done in various ways, ranging from a still frame of the taxation to which break the rules of taxation.

Tax planning that has made the company especially with elections to form a business entity. This type of research is qualitative, descriptive. The results of this research indicate that cigarette companies do business entity forms of election to save taxes by choosing the form of individual business entities. The magnitude of the rate of income tax that will be payable every year between Individual Taxpayers with the tax payers the Agency is different, i.e. Individual Taxpayers using Taxpayer tariff progersif while the Agency using the fixed fee. Individual companies have had some keuntunngan among other things a faster decision making does not take into account the interests of many parties.
PENGARUH MEKANISME CORPORATE GOVERNANCE, KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN PERUSAHAAN TERHADAP REAKSI PASAR
Authors: Mukti Bayu Tri Mukti , Sudarma Made , Chandrarin Grahita
Published: January 2016

Abstract

The purpose of this study was to analyze the market reaction as indicated by rising the stock price as a result of the implementation corporate governance mechanisms, environmental performance and corporateenvironmental disclosure published on the annual report in 2010. This study uses hypothesis testing approach to explain the causal relationship between the variables of the study. The population in this study is a registered company in Indonesia Stock Exchange. The results show that the application of corporate governance mechanism through the principles of good corporate governance has a significant effect on the market reaction that is proxied by stock prices. The tests performed on the environment performance and environment disclosure which is proxied by the Rating of Company Performance in Environmental Management (PROPER) and the Indonesian Sustainability Reporting Award (ISRA) found that there is no significant effect on the market reaction that is proxied by stock prices.

Keywords: Corporate Governance, Environmental Performance, Environmental Disclosure, and Stock Price.

 

Abstrak

Tujuan penelitian ini adalah untuk menganalisis reaksi pasar yang ditunjukkan dengan meningkatnya harga saham sebagai akibat dari penerapan mekanisme corporate governance, publikasi pemeringkatan kinerja lingkungan dan publikasi pemeringkatan pengungkapan lingkungan perusahaan pada saat publikasi laporan tahunan tahun 2010. Penelitian ini menggunakan pendekatan hypotesis testing untuk menjelaskan hubungan kausal antara variabel-variabel penelitian. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil pengujian menunjukkan bahwa penerapan mekanisme corporate governance melalui prinsip-prinsip good corporate governance memiliki pengaruh yang signifikan terhadap reaksi pasar yang diproksikan dengan harga saham. Pengujian yang dilakukan terhadap aspek lingkungan sosial perusahaan yaitu kinerja lingkungan dan pengungkapan lingkungan perusahaan yang masing-masing diproksikan oleh Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup (PROPER) dan Indonesian Sustainability Reporting Award (ISRA) belum mampu menunjukkan adanya pengaruh yang signifikan terhadap reaksi pasar yang diproksikan dengan harga saham.

Kata Kunci: Corporate Governance, Kinerja Lingkungan, Pengungkapan Lingkungan, dan Harga Saham
PENETAPAN PUSAT PERTANGGUNGJAWABAN UNIT-UNIT PENDAPATAN PADA BISNIS RUMAH SAKIT
Authors: Widarto Widarto
Published: January 2016

Title: [The Determination of Responsibility Center of Revenue Units on Hospital Business]

The purpose of starting a business is the goal of economic and social objectives. In the economic profit goals into measurement tools are easy to do. To measure the success of the hospital business is supported by profit income units, so the determination of income units will be important in determining the responsibility center of management. By that way the hospital business and the number of units of income are so complexity, the hospital management to collect revenue from sources Outpatient, Inpatient, Support Unit and also others. Income units that occur in outpatient covering the ER, Poly and specialists, delivery room, operating room and physiotherapy. While there are general in inpatient wards, maternal ward, pediatric ward, ICU, NICU and ICCU. In the supporting unit no pharmacy, laboratory, radiology, laundry, sterileyzation and hem dialysis. Other units there are cafeterias, parking lots and incinerators.
PENGARUH INTERNAL PERUSAHAAN, EKSTERNAL AUDIT, DAN KOMITE AUDIT TERHADAP AUDIT DELAY DI PERUSAHAAN GO PUBLIC DI INDONESIA
Authors: Tias Fauziah Wahyuning , Triani Ni Nyoman Alit
Published: January 2016

Audit delay is the time difference between the date of the financial statements and independent auditor’s report. This study aims to identify and analyze whether the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm, the auditor’s opinion, the size of the audit committee and the number of audit committee meetings to audit delay in the manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used in this study was purposive sampling and obtained a sample of 31 companies. This research was conducted in the period 2008 to 2012. The data used are the financial statements, annual reports and ICMD. Multiple regression method is used to prove the hypothesis. Testing in this study using SPSS version 21. The results of this study indicate that the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm, the auditor’s opinion, the size of the audit committee and the number of audit committee meetings simultaneously affect the audit delay . Partially, the audit opinion affect the audit delay. Other variables such as the debt-to-equity ratio (DER), gain or loss suffered by the company, the size of the firm, the size of the audit committee and the number of audit committee meetings does not affect the audit delay.
DAMPAK PERLAKUAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 ATAS PAJAK PENGHASILAN PADA UMKM DI GRESIK
Authors: Ilmia Faiqotul , Andriani Sri
Published: January 2016

In achieving the desired development by Indonesia, the government requires revenue from the State Tax Revenue and Non-Tax Revenues. One of the efforts undertaken by the Directorate General of Taxation (DGT) is enacted Government Regulation No. 46 of 2013, the tax base used is the gross turnover of each month at 1 % final income tax rates. The emergence of these regulations is to provide convenience for taxpayers in determining the amount of income tax payable, but enactment of these rules in the middle of giving trouble for taxpayers in the calculation, depositing and reporting taxes for the year 2013. Purpose of this study was to determine the impact of treatment of PP 46 of 2013 on income tax on Micro, Small and Medium Enterprises (SMEs) in Gresik skull cap industry. This study used a qualitative descriptive approach with the aim of obtaining a picture of the object that is easily observed in the form of words on the focus of research on the impact of the enactment of Regulation 46 of 2013. The 3 (three) object of research is no skull cap Industry SMEs in Gresik . Data analysis aims to simplify the data processed, making it easy to read and interpret. Data were collected by means of observation, interviews, documentation. Analysis of the data through three stages: data reduction, data display, and conclusion. The results showed that the enactment of Regulation 46 of 2013 not only creates difficulties in terms of computation, depositing and reporting just as effective mid-year, but still there who do not know the regulations in terms of both has been the enactment of these regulations and in terms of the calculation mechanism. As for other effects of the government’s enactment of legislation, namely the amount of income tax payable is higher than the income tax calculations using norm bookkeeping or net income.
PENGARUH INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK
Authors: Amrulloh Amrulloh , Putra Yuniarti Hidayah Suyoso
Published: January 2016

Public accountants are independent auditors who provide services to public, especially in the field of audit of financial statements made by the client. Public accountant’s task is to examine and provide an opinion on the fairness of financial statements of an entity based on the standards set by the Indonesian Institute of Accountants (IAI). Afflicting many companies which in turn involve public accountants, financial cases make the accountants to consider their audit quality. Some factors have a very important role in determining the audit quality, including the auditor independence and experience. Therefore, the issues examined in this study are: (1) Do the auditor’s independence and experience simultaneously have an influence on the quality of the audit? (2) Do the auditor’s independence and experience have a partial effecton audit quality? From that background, this research aims to (1) determine the simultaneous effect of auditor’s independence and experience on the quality of audit, (2) determine the partial effect of auditor’s independence and experience on the quality of audit. This research employs a survey method with questionnaires. The population of this research consists of auditors who work in Public Accounting Firm (KAP) in Malang. Data analysis is performed with validity and reliability test, and classical assumption test whereas hypothesis test with multiple linear regression method. The researcher uses and obtains the primary data by distributing questionnaires to 33 respondents. The result concludes that independence has a partial effect on the quality audit with significant level of 2,049. Simultaneously, the independence and the experience of the auditors affect the audit qualitywith significant level of 8,645. Therefore, both the auditor and the Public Accounting Firm (KAP) are expected to improve their audit quality.
PELAKSANAAN PROGRAM SUNSET POLICY DALAM PENYAJIAN LAPORAN KEUANGAN PERUSAHAAN
Authors: Nurias Neneng
Published: January 2016

Research by title sunset policy implementation in the company’s financial statement presentation. One of the government’s efforts to improve our economy is relying on tax revenue, associated with these two new tax policies applied are better known as the Sunset Policy. Sunset Policy is a policy of tax facilities in the form of administrative sanction taxation of interest on taxes not paid or less regulated in pasal 37A UU KUP (Undang-Undang Nomor 28 Tahun 2007). There are two types of sunset policy under the terms of which are: Sunset Policy For New Taxpayer and Sunset Policy For Taxpayer Older. So this is a problem in research whether there is influence sunset policy program for the company’s financial statement presentation. Data analysis technique used is qualitative analysis by comparing the tax before sunset policy and after sunset policy. The data presented in the form of figures, calculations and descriptive explanation that describes what is in the company, the more qualitative analysis of the problem. Based on these results it can be concluded that the presence of a sunset policy program undertaken by the government, many taxpayers who voluntarily report the amount of income tax to be paid correctly but many taxpayers who are concerned over the financial statements that have been reported to the Tax office, so that they consciously includes in the report that have been made so that they are free from administrative penalties and fines.
Effect of Simvastatin Prodrug on Experimental Periodontitis
Authors: Bradley Aaron D. , Zhang Yijia , Jia Zhenshan , Zhao Gang , Wang Xiaobei , Pranke Laura , Schmid Marian J. , Wang Dong , Reinhardt Richard A.
Published: January 2016

Background: Local application of statins has shown potential in preventing and regenerating bone loss associated with experimental periodontitis. This study evaluates the effect of a novel simvastatin (SIM) prodrug (capable of delivering high doses to periodontitis inflammatory lesion and cells) on experimental periodontitis bone loss and inflammation.

Methods: Forty mature female Sprague Dawley rats were subjected to ligature‐induced experimental periodontitis between maxillary first and second molars (M1‐M2). Equal groups were treated with three weekly doses of: 1) prodrug carrier alone (mPEG); 2) 0.5 mg SIM dose equivalent in carrier (SIM/SIM‐mPEG); 3) 1.0 mg SIM/SIM‐mPEG; 4) 1.5 mg SIM/SIM‐mPEG; or 5) ligature alone. Contralateral molars served as unmanipulated controls. Four weeks after initiation of periodontitis, animals were euthanized, the M1‐M2 interproximal was evaluated with microcomputed tomography and histology, and data were analyzed with one‐way analysis of variance.

Results: Ligature alone caused a mean bone loss of 1.01 ± 0.06 mm from the cemento‐enamel junction, whereas all doses of SIM/SIM‐mPEG reduced bone loss, especially 1.5 mg SIM/SIM‐mPEG (0.68 ± 0.05 mm, P <0.001), which was not statistically different from contralateral control (0.47 ± 0.06 mm). A dose of 1.5 mg SIM/SIM‐mPEG also reduced percentage of neutrophils compared with carrier alone (2.0% ± 1.0% versus 5.7% ± 1.1%; P <0.05), and increased amount of uninflamed connective tissue in the M1‐M2 interproximal area (65.2% ± 3.3% versus 46.3% ± 3.3%; P <0.001). The mPEG carrier alone did not have bone‐sparing or anti‐inflammatory properties.

Conclusion: Multiple local 1.5‐mg doses of a macromolecular SIM prodrug decreases amount of experimental periodontitis bone loss and inflammation in rats.
Clinical Efficacy of A Single Dose Radioiodine Therapy for Hyperthyroidism
Authors: Jawa Zabah Muhammed , Ahmed Rufai Isa , Ismail Aisha
Published: January 2016

Objective: Radioiodine is a safe, cheap, and recognized permanent treatment option for patients with hyperthyroidism. Despite, the extensive use of radioiodine therapy in hyperthyroidism there is no consensus regarding the optimal dose of radioiodine. To evaluate the clinical efficacy and our clinical experience with the use of a single dose radioiodine therapy for hyperthyroidism in our institution.

Methods: A total of 274 patients who received a single dose of radioactive iodine therapy for hyperthyroidism at our institution between 2007-2015 were retrospectively reviewed. Of these, 186 patients had Graves’ disease (GD), 73 patients had Plummer’s disease (PD), and 15 patients had a single toxic adenoma (STA). All patients received between 10-30mCi of oral radioiodine capsule. The efficacy of therapy was determined 3 months post-therapy using serum thyroid function test, weight and heart rate measurements. Therapy success refers to patients whose outcome was euthyroidism and hypothyroidism post-therapy and treatment failure where patients still manifested with persistent hyperthyroidism.

Results:  The efficacy of a single dose of radioiodine 3months post-therapy varies with the type of hyperthyroidism, 96% for Graves’s disease, 92% for Plummer’s disease and 100% in single toxic adenoma.

Conclusion: Our study showed that a single dose of radioactive iodine therapy 3 months post-therapy is 96% efficient in all types of hyperthyroidism. However, we observed that patients at risk of therapy failure 3month post-therapy included, large thyroid gland prolong antithyroid drug usage and male gender.

 
Site‐Specific Nutrient Management for Cassava in Southern India
Authors: Byju G. , Nedunchezhiyan M. , Hridya A. C. , Soman Sabitha
Published: January 2016

Cassava (Manihot esculentaCrantz.) yield in the major growing environments of India has been stagnating despite the development of high yielding varieties and increasing use of chemical fertilizers. On farm experiments were conducted to evaluate the performance of site‐specific nutrient management (SSNM). Field and crop specific NPK rates were calculated using quantitative evaluation of fertility of tropical soils (QUEFTS) model. The average 2‐yr yield advantage of SSNM over farmer fertilizer practice (FFP) was 7 Mg ha−1. The N agronomic efficiency increase of SSNM over FFP was 32 kg kg−1, the N recovery efficiency of SSNM was 0.14 kg kg−1greater than that of FFP and the N physiological efficiency of SSNM was 54 kg kg−1greater than that of FFP, whereas the partial factor productivity of SSNM was 148 kg less than that of FFP. Use of SSNM led to a reduction of fertilizer costs by an average of US$10 ha−1crop−1and an increase in gross return above fertilizer costs by $254 ha−1crop−1compared with FFP. Zone NPK recommendation maps and customized fertilizer blends were also developed. The results showed the potential of SSNM in significantly increasing yield and nutrient use efficiency of cassava. Future research is needed to validate the customized fertilizer blends and fine tune zone NPK recommendation maps which will help reduce the need for field specific modeling and intensive crop monitoring.
Soil Water Regime Affecting Correlation of Carbon Isotope Discrimination with Yield and Water‐Use Efficiency of Winter Wheat
Authors: Wang Yanzhe , Zhang Xiying , Zhang Xiaoyu , Shao Liwei , Chen Suying , Liu Xiuwei
Published: January 2016

Improving crop water‐use efficiency (WUE) is critical in securing food production under arid and semiarid regions, but a quick and accurate method for quantifying crop WUE is lacking. A field study on winter wheat (Triticum aestivum L.) was conducted under six irrigation regimes in two growing seasons (2011–2012 and 2012–2013) to determine the sampling time and the condition of soil moisture on the relationship of C isotope discrimination (Δ13C; measured by flag leaves, other leaves, and kernel) with grain yield and WUE at different levels (leaf level as WUEL, biomass level as WUEb and grain‐yield level as WUEg). The results showed that the accumulated average soil water condition affected the leaf and kernel Δ13C. The kernel Δ13C and flag leaf Δ13C after heading were significantly related to the final biomass and grain production (P < 0.05), but their relationship to WUEg and WUEb was variable as a result of the effects of seasonal weather conditions on harvest index (HI) and soil evaporation. Kernel Δ13C or flag leaf Δ13C can be used to assess the yield of winter wheat but may not be able to predict the WUEg and WUEb. The WUEL was related to the soil water condition at the time when the measurements occurred. The WUEL might be a useful indicator of WUE at yield level when soil water condition at measuring of WUEL could represent the average soil water condition of the whole growing season of the crop.
The burden of gastroesophageal reflux disease on patients’ daily lives: A cross-sectional study conducted in a primary care setting in Serbia
Authors: Bjelovic Milos , Babic Tamara , Dragicevic Igor , Corac Aleksandar , Trajkovic Goran
Published: January 2016

Introduction. Recent data from the studies conducted in the Western countries
have proved that patients with gastroesophageal reflux disease have
significantly impaired health-related quality of life compared to general
population. Objective. The study is aimed at evaluating the burden of reflux
symptoms on patients? health-related quality of life. Methods. The study
involved 1,593 patients with diagnosed gastroesophageal reflux disease. The
Serbian version of a generic self-administered Centers for Disease Control
and Prevention questionnaire was used. Statistical analyses included
descriptive statistics, Pearson chi-square test and a multiple regression
model. Results. Among all participants, 43.9% reported fair or poor health.
Mean value of unhealthy days during the past 30 days was 10.4 days,
physically unhealthy days 6.4 days, mentally unhealthy days 5.3 days and
activity limitation days 4.3 days. Furthermore, 24.8% participants reported
having ?14 unhealthy days, 14.9% had ?14 physically unhealthy days, 11.8%
reported ?14 mentally unhealthy days, and 9.4% had ?14 activity limitation
days. Conclusion. This study addressed complex relationships between reflux
symptoms and patients? impaired everyday lives.
Pseudo-Bartter’s syndrome in patients with cystic fibrosis: A case series and review of the literature
Authors: Vilotijevic-Dautovic Gordana , Stojanovic Vesna
Published: January 2016

Introduction. Pseudo-Bartter syndrome (PBS) is characterized by hyponatremic,
hypochloremic metabolic alkalosis that mimics Bartter syndrome but with no
pathology in the renal tubules. We present five patients with cystic fibrosis
(CF) and PBS. Cases Outline. Four children aged between three and
five-and-one-half months with previously diagnosed CF and one aged 17 months
with previously undiagnosed disease, were hospitalized during the summer
season, with severe dehydration, oliguria, apathy and adynamia. Additionally,
one of them had an ileostomy due to meconium ileus after birth. All children
were on a diet without additional salt intake. Laboratory analysis on
admission showed hyponatremia (115-133 mmol/L, mean 122.4 mmol/L), high
plasma renin activity (229-500 pg/ml, mean 324 pg/ml) and metabolic alkalosis
(pH 7.5-7.6, mean 7.56) in all the patients, and in four of them high blood
level of aldosterone (74-560 pg/ml, mean 295.9 pg/ml), hypokalemia (2.3-2.8
mmol/L, mean 2.6 mmol/L), hypochloremia (59-71 mmol/L, mean 66 mmol/L) and
low urinary sodium (5-12 mmol/L, mean 9 mmol/L). After intravenous
rehydration followed by additional use of sodium and chloride in mean dosis
of 1.78 mmol/kg per day, all the patients made a complete recovery. With
advice for additional use of salt in the mentioned amount, the patients were
discharged from the hospital. Conclusion. PBS is one of CF complications,
especially in infants and young children in situations accompanied by
increased sweating and/or other causes of additional loss of sodium and
chlorine. Sometimes, as was the case with one of our patients, PBS may be the
initial presentation form of the disease.
Acute diarrhea in children
Authors: Radlovic Nedeljko , Lekovic Zoran , Vuletic Biljana , Radlovic Vladimir , Simic Dusica
Published: January 2016

Acute diarrhea (AD) is the most frequent gastroenterological disorder, and
the main cause of dehydration in childhood. It is manifested by a sudden
occurrence of three or more watery or loose stools per day lasting for seven
to 10 days, 14 days at most. It mainly occurs in children until five years of
age and particularly in neonates in the second half-year and children until
the age of three years. Its primary causes are gastrointestinal infections,
viral and bacterial, and more rarely alimentary intoxications and other
factors. As dehydration and negative nutritive balance are the main
complications of AD, it is clear that the compensation of lost body fluids
and adequate diet form the basis of the child?s treatment. Other therapeutic
measures, except antipyretics in high febrility, antiparasitic drugs for
intestinal lambliasis, anti-amebiasis and probiotics are rarely necessary.
This primarily regards uncritical use of antibiotics and intestinal
antiseptics in the therapy of bacterial diarrhea. The use of antiemetics,
antidiarrhetics and spasmolytics is unnecessary and potentially risky, so
that it is not recommended for children with AD.
Genotoxic potential of nonsteroidal hormones
Authors: Topalovic Dijana , Zivkovic Lada , Djelic Ninoslav , Bajic Vladan , Cabarkapa Andrea , Jovic Slavoljub , Spremo-Potparevic Biljana
Published: January 2016

Hormones are cellular products involved in the regulation of a large number
of processes in living systems, and which by their actions affect the growth,
function and metabolism of cells. Considering that hormones are compounds
normally present in the organism, it is important to determine if they can,
under certain circumstances, lead to genetic changes in the hereditary
material. Numerous experimental studies in vitro and in vivo in different
systems, from bacteria to mammals, dealt with the mutagenic and genotoxic
effects of hormones. This work presents an overview of the research on
genotoxic effects of non?steroidal hormones, although possible changes of
genetic material under their influence have not still been known enough, and
moreover, investigations on their genotoxic influence have given conflicting
results. The study results show that mechanisms of genotoxic effect of
nonsteroidal hormones are manifested through the increase of oxidative stress
by arising reactive oxygen species. A common mechanism of ROS occurence in
thyroid hormones and catecholamines is through metabolic oxidation of their
phenolic groups. Manifestation of insulin genotoxic effect is based on
production of ROS by activation of NADPH isophorms, while testing oxytocin
showed absence of genotoxic effect. Considering that the investigations on
genotoxicity of nonsteroidal hormones demonstrated both positive and negative
results, the explanation of this discordance involve limitations of test
systems themselves, different cell types or biological species used in the
experiments, different level of reactivity in vitro and in vivo, as well as
possible variations in a tissue-specific expression. Integrated, the provided
data contribute to better understanding of genotoxic effect of nonsteroidal
hormones and point out to the role and mode of action of these hormones in
the process of occurring of effects caused by oxidative stress.
Chronic mastitis in cows caused by Streptococcus dysgalactiae: Case report
Authors: Cojkic Aleksandar , Cobanovic Nikola , Suvajdzic Branko , Savic Mila , Petrujkic Branko , Dimitrijevic Vladimir
Published: January 2016

Mastitis in dairy cows is an economically important disease because it makes
up 38% of all diseases that occur in intensive cattle breeding. Mastitis
affects milk production, either temporarily or permanently, depending on the
course of infection and type of pathogen agent. Regular and timely therapy of
mastitis based on the application antimicrobials, apart from prophylaxis, is
very important for good health of breeding stock. This paper presents the
case of repeated mastitis in a cow, Holstein-Friesian breed, 5 years old,
which did not respond to antibiotic therapy. Milk samples from each separate
quarter of the udder were collected under aseptic conditions and sent to the
laboratory for further bacteriological tests, for isolation and
identification of pathogens, as well as to test pathogen resistance to some
antibiotics. On the basis of bacteriological examinations, there was
confirmed the presence of Streptococcus dysgalactiae, which showed
sensitivity to ampicillin, cloxacillin and augmentin, intermediate resistance
to tetracycline and resistance to kotrimeksazol.(cotrimoxazole-proveriti)
Association between a shelter-neuter-return program and cat health at a large municipal animal shelter
Authors: Edinboro Charlotte H. , Watson Heather N. , Fairbrother Anne
Published: January 2016

OBJECTIVE To determine effects of a shelter-neuter-return (SNR) program on cat admissions and health at a large municipal animal shelter in Northern California.

DESIGN Retrospective cohort study.

ANIMALS 117,383 cats for which data were recorded in the San Jose Animal Care Center database between January 1, 2006, and December 31, 2013.

PROCEDURES Shelter records were analyzed for trends in cat demographic data, shelter intake and outcome types, and prevalence of upper respiratory infection (URI) over the 8-year period and before and after initiation of an SNR program on March 8, 2010.

RESULTS Number of cats admitted to the shelter each year decreased significantly over 8 years; beginning in 2010, duration of stay decreased. Proportion of cats euthanized decreased from 66.6% (28,976/43,517) in the pre-SNR period to 34.9% (11,999/34,380) in the post-SNR period, whereas prevalence of URI increased from 5.5% to 6.8%, and median duration of shelter stay decreased from 6 to 5 days for cats < 4 months of age and from 8 to 6 days for older cats. With implementation of the SNR program and a new treatment policy for cats with URI, more cats received treatment with less medication, yielding cost savings.

CONCLUSIONS AND CLINICAL RELEVANCE Initiation of the SNR program was associated with a decreased number of cats admitted to the shelter and a lower proportion euthanized. With increased resources to care for cats with URI and changes in the URI treatment protocol, fewer cats were euthanized for URI and more cats were treated at lower cost and with a briefer shelter stay.
Sirtuin 6 Modulates Hypoxia-Induced Autophagy in Nasal Polyp Fibroblasts via Inhibition of Glycolysis
Authors: Shun Chia-Tung , Lin Sze-Kwan , Hong Chi-Yuan , Lin Chih-Feng , Liu Chia-Ming
Published: January 2016

Background

To elucidate the interaction between hypoxia-induced autophagy and glycolysis in nasal polyp fibroblasts, and the regulatory role of Sirtuin 6 (SIRT6) in the pathogenesis of nasal polyp.

Objective

Through examining the expressions of lactate dehydrogenase (LDH), microtubule-associated protein II light chain 3 (LC3II) (an autophagy marker), and production of lactate under hypoxia, the interaction between autophagy and glycolysis was investigated. The role of SIRT6 on the hypoxia-induced autophagy and glycolysis was also examined.

Methods

Nasal polyp specimens were used to examine the expressions of hypoxia-inducible factor (HIF) 1α, LDH, and LC3II by Western blot analysis, and primary cultures of nasal polyp fibroblasts were established from resected nasal polyps to measure hypoxia-induced LDH and LC3II expression by Western blot analysis and lactate production by colorimetry. Forced expression of SIRT6 with a lentiviral-based technique was used to evaluate its suppressive effect on autophagy and glycolysis. Immunohistochemical staining was performed to detect the expressions of SIRT6, LDH, and beclin (another autophagy marker) in nasal polyps.

Results

Expression of HIF-1α, LDH, and an autophagy marker, LC3II, are increased in nasal polyp specimens, and forced expression of SIRT6 in nasal polyp fibroblasts inhibited LDH expression, lactate production under hypoxia, and SIRT6. An immunohistochemistry study of nasal polyp showed that SIRT6 expression was reduced and LDH and beclin were enhanced.

Conclusion

Analysis of these data indicated that hypoxia may contribute to the formation of nasal polyp by promoting autophagy in nasal polyp fibroblasts. Through the antiglycolytic activity of SIRT6, the autophagy was suppressed, which was beneficial to nasal polyp formation. Modulation of glucose metabolism through SIRT6-based strategy may possess therapeutic potential for nasal polyposis in the future.
The need for human identification and the scenario in Nepal
Authors: Subedi Nuwadatta
Published: January 2016

Journal of College of Medical Sciences-Nepal, Vol.11(4) 2015: 1-2
Perception of Side Effects of Chemotherapy among Cancer Patients in B.P. Koirala Memorial Cancer Hospital Bharatpur, Nepal
Authors: Gurung Sharmila , Pandey Radha Acharya
Published: January 2016

jdjBackground & Objectives: These side effects of chemotherapy affect the patients’ daily life and quality of life adversely. It affects the different body system resulting in physical and non physical (psychosocial) side effects. Cancer patients demand information to understand chemotherapy-related adverse effects and actions to be taken. The aim of the study is to find out the perception of side effects of chemotherapy among cancer patients.Materials and methods: A descriptive cross-sectional study was conducted among 200 cancer patients, using purposive sampling technique and data was collected via face to face interview. Descriptive as well as inferential statistics (T-test) was used to see the significant difference between dependent and independent variables.Results: The overall perceived side effects of chemotherapy include: affects work and home duties (non physical side effect), followed by anxiety, loss of appetite, affects family, affect partner, feel constantly tired (fatigue), affects social activities, feel irritable, nausea and constipation respectively. There is significant difference between perception of side effects of chemotherapy and gender of respondents.Conclusion: The perceptions of side effects of chemotherapy are different from individual to individual. Patient’s perception of side effects of chemotherapy is concerned with non physical side effects rather than physical side effects.Journal of College of Medical Sciences-Nepal, Vol.11(4) 2015: 14-19
Non degenerative disease in MRI cervical spine of symptomatic patients
Authors: Karki Dan B , Panta Om Biju , Gurung Ghanashyam
Published: January 2016

Background & Objectives: The most common etiology of neck pain is degenerative disc disease, however non-degenerative disease can be important cause of neck pain. This study aims to study the non-degenerative findings in cervical MRI in symptomatic patients with neck and radicular pain.Materials & Methods: The study was a institutional record based retrospective study performed for the duration of 3 years. MRI performed for patients with neck pain and/ or radiculopathy were reviewed. Patients with post operative findings were excluded from the study. Statistical analysis was done using SPSS 21.0.Results: A total of 721 MRI were performed for neck pain and radiculopathy, among which 91 (12.13%) cases had non-degenerative changes. Most common non degenerative change was traumatic lesions followed by neoplastic lesions and syrinx. Traumatic lesions were more common in males as compared to females. Infection was more common in females as compared to males. C5 and C6 vertebrae were most common vertebra involved in trauma and infection. Some cases like signal change in spinal cord, and syrinx were also noted in our study.Conclusion: Non degenerative cause of neck pain were less common but important cause of neck pain. Traumatic lesions were the most common cause of non degenerative neck pain.Journal of College of Medical Sciences-Nepal, Vol.11(4) 2015: 20-23
Posterior inferior cerebellar artery reimplantation: buffer lengths, perforator anatomy, and technical limitations
Authors: Tayebi Meybodi Ali , Lawton Michael T. , Feng Xuequan , Benet Arnau
Published: January 2016

OBJECTIVE

Reimplantation of the posterior inferior cerebellar artery (PICA) to the vertebral artery (VA) is a safe and effective bypass option after deliberate PICA sacrifice during the treatment of nonsaccular and dissecting aneurysms at this location. However, the anatomy and limitations of this technique have not been studied. The goal of this study was to define the surgical anatomy and buffer lengths specific to the proximal segment of the PICA related to 2 variations of PICA reimplantation: 1) reimplantation “along-VA” (simulating a dissecting VA aneurysm), and 2) reimplantation “across-VA” (simulating a nonclippable, proximal PICA aneurysm).

METHODS

Ten cadaver heads (20 sides) were prepared for surgical simulation. Twenty far-lateral approaches were performed. The PICA was mobilized and reimplanted onto the VA according to 2 different paradigms: 1) transposition along the axis of the VA (along-VA) to simulate a dissecting VA, and 2) transposition perpendicular to the axis of the VA (across-VA) to simulate a nonclippable, proximal PICA aneurysm. The buffer lengths provided by mobilization of the artery in each paradigm were measured and the anatomy of perforator branching on the proximal PICAs was analyzed.

RESULTS

The PICA was reimplanted in all surgical simulations. The most common perforating artery on the P1 and P2 segments was the short circumflex type. No direct perforator was found on the P1 segment. The mean buffer length with reimplantation along the VA axis was 13.43 ± 4.61 mm, and it was 6.97 ± 4.04 mm with reimplantation across the VA. The PICA was less maneuverable when it was reimplanted across the VA, due to perforator branches of the PICA (P3 segment).

CONCLUSIONS

The buffer lengths measured in this study describe the limitations of PICA reimplantation as a revascularization procedure for nonsaccular aneurysms in this location. PICA reimplantation is a revascularization option for dissecting VA aneurysms incorporating the PICA origin that are < 13 mm in length, and for nonsaccular proximal PICA aneurysms that are < 6 mm in diameter. The final decision to reimplant the PICA depends on careful inspection of perforator anatomy that is not visible preoperatively on angiography, as well as an assessment of technical difficulty intraoperatively.
A novel threshold criterion in transcranial motor evoked potentials during surgery for gliomas close to the motor pathway
Authors: Abboud Tammam , Schaper Miriam , Dührsen Lasse , Schwarz Cindy , Schmidt Nils Ole , Westphal Manfred , Martens Tobias
Published: January 2016

OBJECTIVE

Warning criteria for monitoring of motor evoked potentials (MEP) after direct cortical stimulation during surgery for supratentorial tumors have been well described. However, little is known about the value of MEP after transcranial electrical stimulation (TES) in predicting postoperative motor deficit when monitoring threshold level. The authors aimed to evaluate the feasibility and value of this method in glioma surgery by using a new approach for interpreting changes in threshold level involving contra- and ipsilateral MEP.

METHODS

Between November 2013 and December 2014, 93 patients underwent TES-MEP monitoring during resection of gliomas located close to central motor pathways but not involving the primary motor cortex. The MEP were elicited by transcranial repetitive anodal train stimulation. Bilateral MEP were continuously evaluated to assess percentage increase of threshold level (minimum voltage needed to evoke a stable motor response from each of the muscles being monitored) from the baseline set before dural opening. An increase in threshold level on the contralateral side (facial, arm, or leg muscles contralateral to the affected hemisphere) of more than 20% beyond the percentage increase on the ipsilateral side (facial, arm, or leg muscles ipsilateral to the affected hemisphere) was considered a significant alteration. Recorded alterations were subsequently correlated with postoperative neurological deterioration and MRI findings.

RESULTS

TES-MEP could be elicited in all patients, including those with recurrent glioma (31 patients) and preoperative paresis (20 patients). Five of 73 patients without preoperative paresis showed a significant increase in threshold level, and all of them developed new paresis postoperatively (transient in 4 patients and permanent in 1 patient). Eight of 20 patients with preoperative paresis showed a significant increase in threshold level, and all of them developed postoperative neurological deterioration (transient in 4 patients and permanent in 4 patients). In 80 patients no significant change in threshold level was detected, and none of them showed postoperative neurological deterioration. The specificity and sensitivity in this series were estimated at 100%. Postoperative MRI revealed gross-total tumor resection in 56 of 82 patients (68%) in whom complete tumor resection was attainable; territorial ischemia was detected in 4 patients.

CONCLUSIONS

The novel threshold criterion has made TES-MEP a useful method for predicting postoperative motor deficit in patients who undergo glioma surgery, and has been feasible in patients with preoperative paresis as well as in patients with recurrent glioma. Including contra- and ipsilateral changes in threshold level has led to a high sensitivity and specificity.
Alterations in the Levels of Amyloid-β, Phospholipid Hydroperoxide, and Plasmalogen in the Blood of Patients with Alzheimer’s Disease: Possible Interactions between Amyloid-β and These Lipids
Authors: Yamashita Shinji , Kiko Takehiro , Fujiwara Hironori , Hashimoto Michio , Nakagawa Kiyotaka , Kinoshita Mikio , Furukawa Katsutoshi , Arai Hiroyuki , Miyazawa Teruo
Published: January 2016

Aside from accumulation of amyloid-β (Aβ) peptide in the brain, Alzheimer’s disease (AD) has been reported as being associated with peroxidation of major phospholipids (e.g., phosphatidylcholine (PtdCho)) and degradation of antioxidative phospholipids (e.g., ethanolamine plasmalogen (PlsEtn)). In addition to its presence in the brain, Aβ is also found in blood; however, there is still little information about the levels of PtdCho hydroperoxide (PCOOH) and PlsEtn in the blood of patients with AD. In this study, by assuming a possible interaction among Aβ, PCOOH, and PlsEtn in blood circulation, we evaluated the levels of these molecules and correlations in blood samples that had been obtained from our former AD study for PCOOH measurement (Kiko et al., J Alzheimers Dis 28, 593-600, 2012). We found that when compared to controls, plasma from patients with AD showed lower concentrations of PlsEtn species, especially PlsEtn bearing the docosahexaenoic acid (DHA) moiety. In addition, lower PlsEtn and higher PCOOH levels were observed in red blood cells (RBCs) of patients with AD. In both AD and control blood samples, RBC PCOOH levels tended to correlate with plasma levels of Aβ40, and each PlsEtn species showed different correlations with plasma Aβ. These results, together with in vitro data suggesting Aβ aggregation due to a decrease in levels of PlsEtn having DHA, led us to deduce that Aβ is involved in alterations in levels of PCOOH and PlsEtn species observed in the blood of patients with AD.
Diminished CRE-Induced Plasticity is Linked to Memory Deficits in Familial Alzheimer’s Disease Mice
Authors: Bartolotti Nancy , Segura Laura , Lazarov Orly
Published: January 2016

The mechanism underlying impaired learning and memory in Alzheimer’s disease is not fully elucidated. The phosphorylation of cyclic-AMP response element binding protein (pCREB) in the hippocampus is thought to be a critical initiating step in the formation of long-term memories. Here, we tested CRE-driven gene expression following learning in mice harboring the familial Alzheimer’s disease-linked APPswe/PS1ΔE9 mutations using CRE-β galactosidase reporter. We show that young adult APPswe/PS1ΔE9 mice exhibit impaired recognition memory and reduced levels of pCREB, and its cofactors CREB binding protein (CBP) and p-300 following a learning task, compared to their wild type littermate counterparts. Impairments in learning-induced activation of CREB in these mice are manifested by reduced CRE-driven gene transcription. Importantly, expression of the CRE-driven immediate early gene, Egr-1 (Zif268) is decreased in the CA1 region of the hippocampus. These studies implicate defective CREB-dependent plasticity in the mechanism underlying learning and memory deficits in Alzheimer’s disease.
Revisiting the Heidenhain Variant of Creutzfeldt-Jakob Disease: Evidence for Prion Type Variability Influencing Clinical Course and Laboratory Findings
Authors: Baiardi Simone , Capellari Sabina , Ladogana Anna , Strumia Silvia , Santangelo Mario , Pocchiari Maurizio , Parchi Piero
Published: January 2016

The Heidenhain variant defines a peculiar clinical presentation of sporadic Creutzfeldt-Jakob disease (sCJD) characterized by isolated visual disturbances at disease onset and reflecting the early targeting of prions to the occipital cortex. Molecular and histopathological typing, thus far performed in 23 cases, has linked the Heidenhain variant to the MM1 sCJD type. To contribute a comprehensive characterization of cases with the Heidenhain variant, we reviewed a series of 370 definite sCJD cases. Eighteen patients (4.9%) fulfilled the selection criteria. Fourteen of them belonging to sCJD types MM1 or MM1+2C had a short duration of isolated visual symptoms and overall clinical disease, a high prevalence of periodic sharp-wave complexes in EEG, and a marked increase of cerebrospinal fluid proteins t-tau and 14-3-3 levels. In contrast, three cases of the MM 2C or MM 2+1C types showed a longer duration of isolated visual symptoms and overall clinical disease, non-specific EEG findings, and cerebrospinal fluid concentration below threshold for the diagnosis of “probable” CJD of both 14-3-3 and t-tau. However, a brain DWI-MRI disclosed an occipital cortical hyperintensity in the majority of examined cases of both groups. While confirming the strong linkage with the methionine genotype at the polymorphic codon 129 of the prion protein gene, our results definitely establish that the Heidenhain variant can also be associated with the MM 2C sCJD type in addition to the more common MM1 type. Likewise, our results highlight the significant differences in clinical evolution and laboratory findings between cases according to the dominant PrPSc type (type 1 versus type 2).