bluuebunny/crossref_metadata_2025 huggingface dataset:
Financial distress and municipal bankruptcy: the case of prichard, alabama
Authors: Watson Douglas J. , Handley Donna Milam , Hassett Wendy L.
Published: December 2017

Since 1934, the federal government has provided a process for municipalities to declare bankruptcy, and approximately 500 governments have done so. In recent years, an average of less than one city government declares bankruptcy each year. In this article, the authors identify five factors that contribute to financial distress for cities which, if left unattended, can lead to municipal bankruptcy. This discussion is followed by an examination of the events that led to the bankruptcy of the City of Prichard, Alabama, once a prosperous suburb of Mobile. The authors conclude that this municipal bankruptcy occurred, in large part, because Prichard failed to face the factors of financial distress identified by the authors in the years prior to filing for bankruptcy.
The challenges of cross-disciplinary work: accounting and financial reporting for governments and nonprofits
Authors: Kattelus Susan C. , Cheng Rita H. , Engstrom John H.
Published: December 2017

This introductory article to the special symposium entitled “The Evolution of Governmental and Nonprofit Accounting Education” introduces the five symposium articles that follow. The article also presents information to assist governmental and nonprofit educators in business schools and public administration educators in other colleges within a university in making comparisons between their perspectives and approaches. The authors’ view as accounting professors is that students in both disciplines develop stronger competencies for success in the public sector when their programs integrate context and techniques that come from using alternative instructional approaches and a diverse set of resources.
Enhancing student learning with governmental accounting jeopardy!
Authors: Murphy Elizabeth A.
Published: December 2017

The Bedford Committee (1986) and the Accounting Education Change Commission (AECC, 1990) have strongly supported, along with practicing accountants, the use of innovative teaching techniques. Innovations involve active student participation and focus on development of critical thinking, communication, and technology skills. This paper extends prior research and describes how spreadsheet software is used to develop Jeopardy! boards to teach governmental accounting and enhance non-technical skills. Student survey results demonstrate support for use of a computer-based Jeopardy! game as a learning tool and a vehicle to self-assess learning. Written communication and teamwork skills are emphasized as students develop content in groups.
Fiscal decentralization and fiscal equalization within regions: the case of Russia
Authors: Bahl Roy , Wallace Sally
Published: December 2017

The impact of fiscal decentralization on equalization between regions has received significant attention but there has been much less research of the impact of decentralization on equalization within regions. Theory suggests that the tradeoff between local fiscal autonomy and equalization ought to be most pronounced at the sub-region level where rural-urban disparities in the level of development are substantial. This paper is an empirical analysis of the impact of fiscal decentralization on equalization within one Russian region, Leningrad (State). We show that the regional government uses a mixture of fiscal instruments to strike a balance between giving more budgetary autonomy to local governments and eliminating the disparities among them. We also develop a method for studying this tradeoff between decentralization and equalization when only limited data are available. Finally, we argue and demonstrate that without a detailed understanding of the institutional arrangement for intergovernmental fiscal relations, one cannot evaluate the equalization or decentralization implications.
Consistent underestimation bias, the asymmetrical loss function, and homogeneous sources of bias in state revenue forecasts
Authors: Voorhees William R.
Published: December 2017

One component of revenue forecast error has been attributed to the phenomena of consistent underestimation bias due asymmetrical loss. Because underestimation of revenue forecast results in less loss to forecasters than overestimations, there appears to be a bias for forecasters to underestimate revenue forecasts. This paper confirms this hypothesis. Additionally, with the greater usage of national forecasting organizations that provide economic forecasts on which revenue forecasts are based, a secondary source of forecaster bias may be present in many state level forecasts. This hypothesis is supported by the increase in number of states using such organizations and a decrease in the standard deviation of the annual mean percentage state forecast error.
The chicken or the egg: a recent history of public opinion and tax reform in Florida
Authors: McCabe Barbara Coyle , Stream Christopher
Published: December 2017

Public dislike of taxes led to tax revolt and tax reform. Despite the connection between tax attitudes and tax policy, relatively little is known about public attitudes toward taxes over time, and how public opinion either shapes or is shaped by changes in tax policy. We examine the link between opinion and changes in tax policy in Florida, where the public’s view of sales and property taxes was surveyed consistently from 1979-1997, a time when both taxes changed significantly. This combination of tax reform and survey data allows us to observe the pattern of public opinion before, during, and after changes in tax policy, and to draw inferences about whether public opinion leads or lags state action, while examining common explanations for individual differences in opinion. Among other things, our results indicate that the portrait of an anti-tax populace is overdrawn and that the pattern of opinion differs for each tax.
Procedural complexity of tax administration: the road fund case
Authors: Cox Sharon P. , Eger III Robert J.
Published: December 2017

This paper examines the relationship between the procedural tax administration system and the characteristics of the decision-maker in the decision to comply with the tax code. Specifically, we examine the motor fuel tax system. The motor fuel tax system requires an organization to collect and remit taxes at both the federal and state levels. Using a path model, we find that the procedural complexity of the tax system contributes to an increase in tax non-compliance.
Public sector investment failures: theoretical contributions from new institutional and austrian economic theory
Authors: Stalebrink Odd J. , Sacco John F.
Published: December 2017

This paper illustrates how two contemporary economic traditions - New Institutional and Austrian economics - may be used to add insight into the organization and governance of public sector investment programs. When combined, these frameworks offer a theoretical foundation that may be used for purposes of assessing relative levels of agency and transactions costs within different institutional settings. The insights provided suggest that one option for reducing these costs is to “outsource” the public sector investment function. The theories explored in the paper are not panacea for dealing with agency and transaction costs, but they do draw attention to key institutional characteristics that influence their size.
Assessing china’s 1994 fiscal reforms: an intermediate report
Authors: Zhang Mengzhong
Published: December 2017

To boost the fiscal revenue, i.e., government revenue over GDP and central government revenue over government total revenue, China conducted the 1994 fiscal reforms. According to some observers, the results of the initial reforms were mixed. This study reveals, contrary to most examinations of previous studies, the 1994 fiscal reforms have been an enormous success in achieving the original policy purposes, although remaining problems still present a daunting task for the Chinese government. This paper examines the factors triggering the 1994 fiscal reforms, reveals the contents and accomplishments of the reforms, explores unfinished tasks and ultimately proposes some policy implications.
Zero-based budgeting in china: experiences of Hubei province
Authors: Ma Jun
Published: December 2017

Sometimes regarded as the best method of prioritizing budgetary expenditures, Zero-Based Budgeting (ZBB) was introduced into China in the early 1990s and systematically adopted since the recent budgeting reform although it has experienced numerous failures in many countries. This study examines ZBB as practiced in Hubei province in China. In Hubei, although the reformers are intended to create ZBB as a general budgeting framework, eventually, it was a Chinese style Target-Based Budgeting (TBB) rather than ZBB that has been put into place. Interestingly, ZBB has not disappeared but is deliberately applied to budgetary decisions of one type of expenditures under the Chinese style TBB. However, even in the field where ZBB is practiced, its achievements are at best moderate. The Chinese experiment of ZBB presents something new not only for the theory of ZBB but also for the budgeting literature.
Public risk management: development and financing
Authors: Qiao Yuhua
Published: December 2017

Public risk management is a relatively new but important element of public management and public budgeting. As research in this area is limited, this study attempts to advance knowledge on two specific elements of public risk management based on a survey sent to the Public Risk Management Association (PRIMA) members in 2002. 1) How do public entities use various risk funding techniques (e.g., purchasing insurance, self-insurance, and intergovernmental risk pools)? 2) Have public entities implemented integrated risk management in their risk management practices? The survey found evidence that integrated risk management is emerging in public risk management practice. As this is an exploratory study, the author also identifies a series of questions for future research.
Gasb statement 34 and the managerial accounting nexus
Authors: McCue Clifford P. , Gianakis Jerry , Frank Howard
Published: December 2017

Will implementation of GASB Statement 34 induce the adoption of cost-accounting models in local governments? The authors address that question based on the findings of a national survey of local and county finance officers. Findings suggest that while finance officials recognize that GASB 34 will prompt greater accuracy and transparency in financial reporting, it may not serve to propagate greater utilization of activity-based costing (ABC) or its derivatives. Possible explanations may include feared impacts of increased cost accounting transparency as well as limited perceived payoff for investments in ABC-related tools. The authors acknowledge that this is a baseline “read” of attitudes; continued experience under GASB 34 may crystallize attitudes and lend greater support for future implementation of private-sector based- accounting methods.
Wisconsin local government, state shared revenues and the illusive flypaper effect
Authors: Deller Steven , Maher Craig , Lledo Victor
Published: December 2017

Predictive models of government spending behavior based solely on the median voter theory have demonstrated limited utility, particularly when intergovernmental grants are involved. Since the 1970s, research on the impact of intergovernmental grants and aids on recipient governments has demonstrated that spending increases greater than predicted by the median voter theory, a.k.a. the “flypaper effect.” One of the challenges facing those trying to empirically test for the flypaper effect is the limited availability of unconditional grants. This study attempts to fill that void in the literature by testing the relationship between spending in 581 Wisconsin cities and villages and state aid receipts through its Shared Revenue program. The findings are generally consistent with previous studies of the flypaper effect, meaning that recipient governments spend more than would be predicted by the median voter theory. As such, the authors suggest that pure economic theories of government spending are limited and that political and institutional factors need to be given greater consideration.
State resource allocation and budget formats: towards a hybrid model
Authors: Reddick Christopher G.
Published: December 2017

This article evaluates quantitatively the impact of four common budget approaches on disaggregated United States state spending data in the 1990s. Pooled time series cross sectional data of the 50 states is used to test the impact of incremental, program, zero-based, and performance-based budgeting on the dependent variables state total and functional expenditures. The results demonstrated that there was support for all of these approaches in terms of their impact on state budget outputs. These findings imply that budget decision-making should focus more on a system-wide approach, which takes into account many of the characteristics of these rival models, rather than exclusively focusing on each one singly. A possible suggestion is a hybrid form of budgeting, which is a combination of incremental and rational approaches.
Public pension fund governance practices and financial performance
Authors: Albrecht William G. , Shamsub Hannarong , Giannatasio Nicholas A.
Published: December 2017

This study is a follow up of an earlier investigation concerning the effects of governance practices and investment strategies on public pension fund risk adjusted financial performance. Specifically, the inquiry uses three cross sectional national surveys of state and local government retirement systems to determine how governance practices in terms of system policies, board purview, and board composition impact abnormal returns. Results indicate that governance practices, particularly board purview over investment decisions, continue to have a direct negative impact on risk adjusted financial performance even after controlling for other factors.
Financing va hospitals: the case of medicare-eligible veterans
Authors: Forgione Dana A. , Goodhand Melony J. , Wrieden John A.
Published: December 2017

We present a legislative background and assessment of approaches to financing the US Department of Veterans Affairs (VA) healthcare services, and focus on issues related to beneficiaries eligible for both VA and Medicare benefits. We refer to a large, VA Medical Center (VAMC) hospital and healthcare complex as a case for comparison of financing approaches. Several legislative proposals had been made to grant the VA funding transfers from Medicare. To date, none has passed in the Congress. Our analysis shows that payments from Medicare would need to be adjusted for the specialized characteristics of VAMC patients, as well as for higher capital costs related to the federal VAMC mandate to maintain reserve capacity for national health emergencies, in order to appropriately apply Medicare payments.
The role of certificate of need legislation: a survey
Authors: Gillingham Margaret , Galbraith Kathleen
Published: December 2017

The Certificate of Need (CON) process was created primarily as a cost containment mechanism to prevent duplication of health care facilities and equipment. The intent of CON programs was to deter new health services programs while protecting existing programs and, to some extent, counterbalance market-place principles. Obtaining a Certificate of Need is expensive and time-consuming, and thus remains a relevant issue today. Maintaining a regulated environment may have some spill over benefits in terms of stability and quality. To examine this topic, in the summer of 2000, a small-scale survey was designed and administered to ascertain the views of hospital administrators on the CON process in Maryland. Despite some limitations of the survey specific to the size of the representative sample and mix in respondents, several conclusions can be drawn.
Rules, participants, and executive politics in state tax revenue forecasting
Authors: Smith Daniel L.
Published: December 2017

This study examines whether rules, particular participants, and executive politics in state tax revenue estimation exert measurable influences on forecast error. Fixed-effects estimation using data from states’ respective fiscal years 1994 to 2003 indicates that all impact state tax revenue forecast accuracy in varying ways, and results suggest that policy can be crafted to effectively mitigate forecast error. Further examination of the quality of participation in tax revenue forecasting as well as the mechanisms of political involvement in this arena is suggested.
Learning from argentina’s greatest fiscal crisis
Authors: Casabé Horacio D. , Radcliffe Vaughan S.
Published: December 2017

The case of the Argentinian fiscal crisis provides an opportunity to consider the potentially grave consequences of sustained trade and fiscal deficits. Argentina had pegged the value of its currency at an artificially high level, leading to constant international trade deficits. In addition government spending grew substantially but was not matched with corresponding increases in revenue, resulting in sustained fiscal deficits. Crisis erupted in 2002 as GDP fell by 20% and inflation reached 70%. 54% of the population fell into poverty. Currency devaluation, renegotiation of debt, and emergency fiscal measures were undertaken to stabilize the situation. The Argentinian experience shows that substantial trade and fiscal deficits are not ultimately sustainable, and that potentially painful measures must be taken to correct them before economic crisis results.
The impact of performance budgeting on state budget outcomes
Authors: Klase Kenneth A. , Dougherty Michael J.
Published: December 2017

Little empirical analysis has occurred of the influence of performance-based budgeting on appropriation decision-making or budget outcomes, and most research has focused on the perceptions of budget officials. This research empirically tests to what extent the implementation of performance-based budgeting has had an impact on the actual allocation of resources in the form of Constant Per Capita Expenditures in the states. A pooled cross-sectional analysis is used to evaluate the time series encompassing before and after implementation as a means of determining the impact of performance budgeting on state budgeting outcomes as revealed in expenditure patterns of the states. Results indicate that the implementation of performance budgeting has a statistically significant and positive effect on budget outcomes in the states as measured by constant per capita expenditures.
Executive budget analysts and legislative budget analysts: state budgetary gatekeepers
Authors: Goodman Doug
Published: December 2017

Many studies of the budgetary process focus on the national government while ignoring the state budgetary process and state budgetary actors. Executive budget analysts and legislative budget analysts are important gatekeepers in the budgetary process. These actors were surveyed to ascertain what influences their decisions and to determine what responsibilities are included in their job duties. The results show that many similarities exist between executive budget analysts and legislative budget analysts. Legislative budget analysts are more involved in the budgetary process than many believe. Consequently, they play important “gatekeeping” roles in the budgetary process.
Fair governmental budgetary procedures: insights from past research and implications for the future
Authors: Kinnersley Randall L. , Magner Nace R.
Published: December 2017

Program heads are key players in governmental budgeting because they are involved both in formulating their program’s budget and ensuring the program’s activities comply with the budget. This paper synthesizes past research pertaining to two aspects of a government’s budgeting system-formal budgetary procedures fairness and budgetary procedures implementation fairness-that influence program heads’ attitudes and behaviors. Criteria are identified for each of the two forms of budgetary procedures fairness, as are specific types of attitudinal and behavioral reactions on the part of program heads. Reasons that program heads value fair budgetary procedures are also discussed. The paper concludes by presenting implications the research has for people involved in designing and implementing governmental budgeting systems and for governmental budgeting researchers.
Do the existing financial reporting and auditor reporting standards adequately protect the public interest? a case study
Authors: Pumphrey Lela D. , Crain Gil
Published: December 2017

In 2004, City of Gardena was unable to meet its obligations on $26 million in debt. The authors examined City of Gardena financial reporting as of June 30, 2004 and 2003 to determine if the publicly available financial reports adequately disclosed the situation. Information about the long-term debt was properly displayed in the financial statements and disclosed in notes. There was no mention of the situation in the MD&A either year. The auditors’ did not include an explanatory paragraph highlighting the debt, nor did they issue a ‘substantial doubt about the ability to continue to exist as a going concern’ report. This paper examines existing accounting and auditing standards to determine their adequacy to protect the public interest.
Is the growth of chinese annual tax revenues unnatural?
Authors: Kong Shuhong , van der Hoek M. Peter
Published: December 2017

The rapid growth of Chinese tax revenues in the past decade is often considered “unnatural” relative to GDP growth. In this paper we investigate this seemingly unnatural growth by presenting different models of the relationship between the annual growth of tax receipts and GDP. The models show different results. We also analyze various factors related to the transition from a centrally planned economy to a market economy, in particular the biased GDP calculation method, changes of the economic structure, tax policy changes and reinforcement of the tax administration. If we eliminate the impact of these factors we find that the growth of Chinese tax revenues is not unnatural, but by and large in line with the growth of GDP.
Towards a relational innovation
Authors: Pauget Bertrand , Dammak Ahmed
Published: December 2017

Purpose

The purpose of this paper is to work on the relational innovation. Innovation is a key factor in understanding organizations. Emerged as a growth paradigm, it is a good indicator of their priorities. Considered in a more pragmatic way, it has been noticed that other forms of innovation linked to relationships are developing alongside the most formal technological one.

Findings

Highlighted in the 1960s, administrative innovation aimed to account for the stakeholders involved and how, by modifying the relationships, they were able to change the configurations of the organization. Since then, the authors mentioned the concept of organizational innovation which has been extended and modified. The term is still being discussed, but it has already appeared in the continuation of previous research.

Originality/value

The authors put forward a related and different form of organizational innovation: a relational innovation. This one seems to be linked to relational patterns of the organization. This theory paper aims to present relational innovation.
Cloud IOT based novel livestock monitoring and identification system using UID
Authors: K. Saravanan , S. Saraniya
Published: December 2017

Purpose

We propose cloud IoT based LMS (Livestock Management System) with three features. i) Animal healthcare monitoring and recording using IoT sensors via wearable collar, ii) Animal livestock identification using UID for animals (smart tag) and owners (smart card), iii) QR code reading, processing and display of the details in mobile via wireless technologies.

Design/methodology/approach

The developed animal monitoring device is used to detect animal physiological parameters such as body temperature; physical gestures like sitting, standing, eating and heartbeat, environmental parameters such as air temperature and relative humidity. Also, e-animal husbandry information network management system is the comprehensive web-based animal husbandry software designed for better interaction between veterinary hospital, veterinary doctor, owner, farmer and animal husbandry management.

Findings

Animal monitoring device mounted on the neck sense the values and predict the health status of the animal by using cloud IoT analytics platform. The accuracy of the system is 90 per cent and it can be well placed in the livestock environment.

Research limitations/implications

This research is carried out in livestock cows located in Tirunelveli district. The practical difficulty was in placing sensors on the animal. The digital feed from the farmers and the veterinary hospital is input in the animal husbandry management software.

Practical implications

The developed system can be implemented for monitoring the health status of the animal from anywhere using mobile applications. Also, the digitized animal information helps the government to take the right decisions on policies and fund allocation.

Social implications

The implemented system can be easily scaled up to large environments by using wireless communication and animal husbandry data will be available immediately. UID scheme for animals can uniquely identify the animal and its details.

Originality/value

The proposed work implements novel livestock monitoring and analytics system along with Aadhar (Unique ID) for animal. The proposed UID scheme is innovative and unique.
Enhancing WO3 gas sensor selectivity using a set of pollutant detection classifiers
Authors: Faleh Rabeb , Gomri Sami , Othman Mehdi , Aguir Khalifa , Kachouri Abdennaceur
Published: December 2017

Purpose

In this paper, a novel hybrid approach aimed at solving the problem of cross-selectivity of gases in electronic nose (E-nose) using the combination classifiers of support vector machine (SVM) and k-nearest neighbors (KNN) methods was proposed.

Design/methodology/approach

First, three WO3 sensors E-nose system was used for data acquisition to detect three gases, namely, ozone, ethanol and acetone. Then, two transient parameters, derivate and integral, were extracted for each gas response. Next, the principal component analysis (PCA) was been applied to extract the most relevant sensor data and dimensionality reduction. The new coordinates calculated by PCA were used as inputs for classification by the SVM method. Finally, the classification achieved by the KNN method was carried out to calculate only the support vectors (SVs), not all the data.

Findings

This work has proved that the proposed fusion method led to the highest classification rate (100 per cent) compared to the accuracy of the individual classifiers: KNN, SVM-linear, SVM-RBF, SVM-polynomial that present, respectively, 89, 75.2, 80 and 79.9 per cent as classification rate.

Originality/value

The authors propose a fusion classifier approach to improve the classification rate. In this method, the extracted features are projected into the PCA subspace to reduce the dimensionality. Then, the obtained principal components are introduced to the SVM classifier and calculated SVs which will be used in the KNN method.
Corporate governance: a farce at Volkswagen?
Authors: Arora Jaskiran
Published: December 2017

Synopsis

This case on “Corporate governance: a farce at Volkswagen (VW)” is set in September of 2015. The precipitating events, which started with the Emissions scandal and tampering of the technology, unfold a history of threatening organizational culture, deliberate cheating, and failure of good governance. The case presents that though the outgoing CEO took the responsibility for the event but said that he was shocked by the event and stunned that the misconduct of such a scale could occur in the VW Group. Given the roles and responsibilities of board of management and the supervisory board, how could the scandal of such magnitude go unnoticed? Were robust corporate governance practices being not followed at VW?

Research methodology

The case is based on the material available in the public domain, records, press reports, published books, interviews published by key board members of Volkswagen and the company website.

Relevant courses and levels

This case can be used for undergraduate senior classes or graduate and executive education level courses in corporate governance and ethical practices. This case will sync best with the topics around Board Composition and size, Board Independence, fiduciary duties of supervisory board, board duality and leadership and its impact on organizational culture.
Change—and Scepticism—as a Constant: Anthony King on Parties and Party Systems
Authors: Bale Tim
Published: December 2017

Tony King had a healthy disrespect for conventional wisdom but a deep appreciation for common sense. Drawing on an eclectic mix of sources, both qualitative and quantitative, he wore his learning lightly, the better to highlight and explain to academic and non‐academic audiences how shifts in society and public opinion drove change inside parties and in the party systems in which they operated. King asked great questions and provided answers that simultaneously captured complexity and the big picture. His provocative interpretations and analysis were always stimulating—and many of them proved highly prescient.
Brexit: The EU Policy‐Making State Hits the Populist Buffers
Authors: Richardson Jeremy
Published: December 2017

There seems to be an emerging conventional wisdom that the Brexit vote resulted from specific domestic factors in Britain, such as divisions within the ruling Conservative party, the rise of UKIP, strong reaction to increased immigration, all set against the backdrop of globalisation and its adverse effects. The end result was a populist revolt. The argument presented here is somewhat different. Whilst accepting that the above factors were certainly very important, it is argued that it is important to examine the key role of the EU itself in the creation of the current crisis within the EU. The construction of an EU policy‐making state has run far ahead of what voters at the national level want, leading to a central paradox within the EU, namely that the European elite which runs the EU has introduced some very beneficial public policies, yet that elite has become increasingly out of touch with its peoples.
Prehospital analgesic choice in injured patients does not impact on rates of vomiting: Experience from a New South Wales primary retrieval service
Authors: Zhang Michael , Cowan Timothy , Smiles John‐Paul , Morgan Mary , Armstrong Jessica , Goswami Chinky , Sewell Claire
Published: December 2017

Objective

This study aimed to explore the analgesic regimes adopted in our contemporary retrieval practice and the incidence of vomiting in ED after prehospital analgesic use.

Method

A retrospective review was conducted on trauma patients retrieved by the Hunter Primary Retrieval Service in the Hunter New England Local Health District, New South Wales, Australia, during 2015.

Results

Of the 379 patients attended by the service in 2015, 196 of them (mean age 38.6, SD 19.68, years) were selected for this review. Morphine was the most commonly used analgesic (mean 68.37%; 95% CI 61.36–74.81%), followed by fentanyl (mean 48.47%; 95% CI 41.29–55.70%) and ketamine (mean 34.18%; 95% CI 27.57–41.28%). Fourteen (7.14%, 95% CI 3.96–11.69%) patients vomited either prehospital or within the ED. Patients in both the emesis and the non‐emesis group were comparable in demographics. None of the three studied analgesics were observed to be significantly associated with higher risk of vomiting than the others in this review, although a higher dose of fentanyl was given to the non‐emesis group (P = 0.04).

Conclusions

The frequency of vomiting in the retrieved patients observed in our study was less than previously reported in the literature. Opioids still prevailed over ketamine as the preferred initial analgesic, with ketamine most commonly used as an adjunct. Multi‐centre trials in this field would be preferable in future in view of the relatively low incidence of vomiting in retrieved trauma patients.
Evaluation of Dry Eye Using Anterior Segment Optical Coherence Tomography in Patients With End‐Stage Renal Disease Undergoing Hemodialysis
Authors: Kal Öznur , Ulusoy Mahmut Oğuz , Kal Ali , Tanriaşki Gülşah , Cezairlioğlu Şefik
Published: December 2017

The aim of the present study was to evaluate dry eye parameters with conventional tests and tear meniscus with Anterior Segment Optical Coherence Tomography (AS‐OCT) in patients with end‐stage renal disease (ESRD). Thirty‐eight ESRD patients undergoing hemodialysis, and 40 healthy individuals were enrolled. An ocular surface disease index questionnaire (OSDI) was administered. Before conventional dry eye tests, tear meniscus were evaluated using AS‐OCT. After a complete ocular examination, Schirmer and break‐up time (BUT) tests were performed and probable corneal staining was investigated. Schirmer test and BUT values were significantly lower in ESRD patients (P < 0.05). OSDI scores and corneal staining scores were significantly higher in ESRD patients (P < 0.05). Tear meniscus height, tear meniscus depth, and tear meniscus area, which were obtained by AS‐OCT were significantly lower in patients with ESRD (P < 0.05). Tear meniscus evaluation using AS‐OCT is an effective and non‐invasive method to assess tear meniscus in patients with ESRD. Patients with ESRD undergoing hemodialysis should obtain regular ophthalmic examination, especially for dry eye.
TRACING CHARGE TRAJECTORIES: A STUDY OF THE INFLUENCE OF RACE IN CHARGE CHANGES AT CASE SCREENING, ARRAIGNMENT, AND DISPOSITION*
Authors: KUTATELADZE BESIKI LUKA
Published: December 2017

Although social scientists and legal scholars have made valuable headway in identifying and explaining the relationships between myriad demographic, social, and legal factors and case outcomes, a sizable gap in understanding remains with respect to how cases evolve across decision points and how charges change for different racial and ethnic groups at individual decision points and cumulatively. This gap is partially addressed in this study through the examination of charge decreases, increases, and no change at three essential decision points—case screening for prosecution, arraignment, and final disposition. The results show that, overall, screening and disposition were much more dynamic decision points than was arraignment and that one third of cases experienced a charge decrease at some point. Even though racial differences in charge reductions at case screening were not large, at arraignment and disposition, as well as cumulatively, Black and Latino defendants were less likely than White defendants to have charges decreased. Conversely, Asian defendants experienced even more favorable outcomes than White defendants as they were more likely to have charges reduced and less likely to experience an increase. These findings are framed in the context of focal concerns, cumulative disadvantage, and “charge reasonableness” arguments.
Maintenance and assessment of cell viability in formulation of non‐sporulating bacterial inoculants
Authors: Berninger Teresa , González López Óscar , Bejarano Ana , Preininger Claudia , Sessitsch Angela
Published: December 2017

The application of beneficial, plant‐associated microorganisms is a sustainable approach to improving crop performance in agriculture. However, microbial inoculants are often susceptible to prolonged periods of storage and deleterious environmental factors, which negatively impact their viability and ultimately limit efficacy in the field. This particularly concerns non‐sporulating bacteria. To overcome this challenge, the availability of protective formulations is crucial. Numerous parameters influence the viability of microbial cells, with drying procedures generally being among the most critical ones. Thus, technological advances to attenuate the desiccation stress imposed on living cells are key to successful formulation development. In this review, we discuss the core aspects important to consider when aiming at high cell viability of non‐sporulating bacteria to be applied as microbial inoculants in agriculture. We elaborate the suitability of commonly applied drying methods (freeze‐drying, vacuum‐drying, spray‐drying, fluidized bed‐drying, air‐drying) and potential measures to prevent cell damage from desiccation (externally applied protectants, stress pre‐conditioning, triggering of exopolysaccharide secretion, ‘helper’ strains). Furthermore, we point out methods for assessing bacterial viability, such as colony counting, spectrophotometry, microcalorimetry, flow cytometry and viability qPCR. Choosing appropriate technologies for maintenance of cell viability and evaluation thereof will render formulation development more efficient. This in turn will aid in utilizing the vast potential of promising, plant beneficial bacteria as sustainable alternatives to standard agrochemicals.
The efficacy, biodistribution and safety of an inhibinDNAvaccine delivered by attenuatedSalmonella choleraesuis
Authors: Chen Wei‐zhen , Li Ying‐mei , Yu Xue , Li Yue , Li Wen‐ke , Wang Qing‐ling , Liang Ai‐xin , Li Xiang , Yang Li‐guo , Han Li
Published: December 2017

DNAvaccines, the third‐generation vaccines, were extensively studied. The attenuatedSalmonella choleraesuis(S. choleraesuis) was widely focused as a carrier to deliverDNAvaccines in the chromosome–plasmid balanced‐lethal system. The efficacy of inhibinDNAvaccine delivered by attenuatedS. choleraesuiswas proved in mice and cows in our previous studies. In this study, the efficacy of inhibinDNAvaccine was confirmed in rhesus monkeys. To further study the biodistribution and safety, the mice were immunized under laboratory conditions. The results of the rhesus monkeys showed the plasma IgA and IgG titres against inhibin were elevated, and the oestradiol (E2) and progesterone (P4) levels were increased with immunizing inhibinDNAvaccine. The biodistribution and safety assessment displayed the body weight, pathological change and haematology indexes where there is no significant difference between vaccinated mice and control. And the genomics analysis showed there was no integration of the inhibin gene into the mouse genome 2 months after immunization. This study indicated the inhibinDNAvaccine delivered by attenuatedS. choleraesuiswas safe. And this vaccine was a potential means to improve their reproductive traits in primates and other animals.
A bifunctional cellulase–xylanase of a new Chryseobacterium strain isolated from the dung of a straw‐fed cattle
Authors: Tan Hao , Miao Renyun , Liu Tianhai , Yang Lufang , Yang Yumin , Chen Chunxiu , Lei Jianrong , Li Yuhui , He Jiabei , Sun Qun , Peng Weihong , Gan Bingcheng , Huang Zhongqian
Published: December 2017

A new cellulolytic strain of Chryseobacterium genus was screened from the dung of a cattle fed with cereal straw. A putative cellulase gene (cbGH5) belonging to glycoside hydrolase family 5 subfamily 46 (GH5_46) was identified and cloned by degenerate PCR plus genome walking. The CbGH5 protein was overexpressed in Pichia pastoris, purified and characterized. It is the first bifunctional cellulase–xylanase reported in GH5_46 as well as in Chryseobacterium genus. The enzyme showed an endoglucanase activity on carboxymethylcellulose of 3237 μmol min−1 mg−1 at pH 9, 90 °C and a xylanase activity on birchwood xylan of 1793 μmol min−1 mg−1 at pH 8, 90 °C. The activity level and thermophilicity are in the front rank of all the known cellulases and xylanases. Core hydrophobicity had a positive effect on the thermophilicity of this enzyme. When similar quantity of enzymatic activity units was applied on the straws of wheat, rice, corn and oilseed rape, CbGH5 could obtain 3.5–5.0× glucose and 1.2–1.8× xylose than a mixed commercial cellulase plus xylanase of Novozymes. When applied on spent mushroom substrates made from the four straws, CbGH5 could obtain 9.2–15.7× glucose and 3.5–4.3× xylose than the mixed Novozymes cellulase+xylanase. The results suggest that CbGH5 could be a promising candidate for industrial lignocellulosic biomass conversion.
A case report of basic calcium phosphate deposition disease mimicking septic arthritis
Authors: Luu Queenie , Nasibi Siroos , Sharma Praneal , Bonura Andrew , Massasso David
Published: December 2017

We report a case of a 53‐year‐old man who presented with a diagnostic dilemma mimicking septic arthritis. It is important to consider the diagnosis of calcific peri‐arthritis clinically and recognize the hallmarks on radiograph and magnetic resonance imaging as this disease process resolves completely with conservative management like in our patient, and does not require operative intervention.
Association of angiotensin‐converting enzyme insertion/deletion polymorphism with susceptibility to systemic lupus erythematosus: a meta‐analysis
Authors: Huang An‐Fang , Li Hui , Ke Lei , Yang Chao , Liu Xiao‐Yan , Yang Zu‐Cheng , Xu Fen , Jia Hong , Xu Wang‐Dong
Published: December 2017

Background

The aim of this study was to determine whether the angiotensin‐converting enzyme (ACE) insertion/deletion (I/D) gene polymorphism confers susceptibility to systemic lupus erythematosus (SLE)/lupus nephritis (LN).

Methods

A meta‐analysis was conducted on the association between the ACE I/D polymorphism and SLE/LN (when available) using: (i) the allelic contrast; (ii) the recessive; (iii) the dominant; and (iv) the additive models.

Results

A total of 27 relevant comparisons meeting the inclusion criteria were identified, involving 2718 SLE patients and 3655 controls. Meta‐analysis showed a significant association between SLE and the allele D in overall populations (odds ratio [OR] = 1.25, 95% CI: 1.07–1.48, P = 0.004). Stratification by ethnicity indicated a strong association between the allele D and SLE in Asians (OR = 1.36, 95% CI: 1.05–1.75, P = 0.019). Meta‐analysis also showed a significant association between SLE and the DD genotype in overall populations (additive model) (OR = 1.38, 95% CI: 1.05–1.83, P = 0.022). In addition, we found significant associations between the recessive model and SLE in overall populations, Asians and Europeans (OR = 1.44, 95% CI: 1.11–1.88, P = 0.007; OR = 1.69, 95% CI: 1.07–2.68, P = 0.024; and OR = 1.31, 95% CI: 1.06–1.62, P = 0.013, respectively). With respect to the association between ACE I/D gene polymorphism and LN risk, there was no significant association in either the overall populations or subpopulations.

Conclusion

The present study might suggest that ACE I/D polymorphism may be a genetic molecular marker to predict SLE, while this polymorphism may not correlate with LN susceptibility.
A retrospective review of the persistence on bDMARDs prescribed for the treatment of rheumatoid arthritis in the Australian population
Authors: Jones Graeme , Hall Stephen , Bird Paul , Littlejohn Geoff , Tymms Kathleen , Youssef Peter , Chung Eric , Barrett Rina , Button Peter
Published: December 2017

Aim

To describe the persistence of biologic disease modifying anti‐rheumatic drugs (bDMARDs) in Australian rheumatoid arthritis (RA) patients, and assess the influence of methotrexate and other conventional DMARD (cDMARD) concomitant medications, and treatment line on bDMARD persistence and glucocorticoids usage.

Method

RA patients, from the 10% Australian Medicare random sample, aged ≥18 for whom bDMARDs were dispensed were included. Individual sub‐cutaneous (SC) anti‐tumor necrosis factor‐α (anti‐TNFα) agents were combined as they were equivalent.

Results

Data from 1230 patients were analyzed. For all patients the 12‐month persistence rates (based on Kaplan–Meier estimates) were 76% for intravenous (IV) tocilizumab, 63% abatacept (SC/IV), 61% SC‐anti‐TNFs and 36% IV‐infliximab. Persistence rates on first‐line bDMARDs were 79% (tocilizumab and abatacept), 64% (SC‐anti‐TNFs) and 13% (infliximab); rates were sustained for tocilizumab but dropped to 49% for abatacept and 51% for SC‐anti‐TNFs in the second‐line setting. Median treatment persistence was 40 months tocilizumab (95% CI: 30‐ND), 33 months abatacept (95% CI: 20‐ND); 22 months SC‐anti‐TNF (95% Cl: 18–27), and 4 months infliximab (95% CI: 2–13). Longer persistence was observed for SC‐anti‐TNFs and abatacept combined with methotrexate or other cDMARDs. For tocilizumab, persistence was robust with or without concomitant medications. The median oral glucocorticoid doses decreased from 4.1 mg/day (min 0, max 21) to 2.0 mg/day (min 0, max 17.3) over 2 years.

Conclusions

Treatment persistence was longer on tocilizumab followed by abatacept then SC‐anti‐TNF therapy and was influenced by co‐therapy. Glucocorticoid dosage decreased with bDMARD use. This real‐world data highlights that persistence on bDMARDs differs according to biologics mode of action and co‐therapy.
Short‐selling constraints and corporate payout policy
Authors: Chen Hang , Zhu Yushu , Chang Liang
Published: December 2017

This study shows that managers adjust corporate payout policies to counteract intensified short‐selling pressures following the removal of a short‐selling constraint. We use a controlled experiment, the Regulation SHO pilot program, to find that changing the short‐selling rule brings small companies to increase cash dividends, but not to repurchase more shares. Because paying dividends is costly, it is acknowledged as a more reliable signal of stock undervaluation than share repurchase. While our evidence suggests that companies select this payout strategy to deter predatory short sellers, it also shows that a short‐selling activity has a causal effect on corporate payout decisions.
Laser photogrammetry reveals variation in growth and early survival in free‐ranging bottlenose dolphins
Authors: Cheney B. , Wells R. S. , Barton T. R. , Thompson P. M.
Published: December 2017

Growth and body condition can be used as indices of health and fitness, but are difficult to collect for populations of conservation concern where individuals cannot be captured. We incorporated a laser photogrammetry system into boat‐based photo‐identification surveys that underpin individual‐based studies of cetacean populations. These data were integrated with >25 years of observations from a temperate bottlenose dolphin population in Scotland to investigate the influence of sex on growth patterns, effects of birth order on calf size and the longer term consequences of variation in early growth. Field measurements of the distance from the blowhole to the dorsal fin were made in multiple years from 87 dolphins that had been followed from birth, ranging in age from newborn to 26 years. These estimates were validated against direct measurements of 12 individuals that had previously been captured and released in Florida and two study individuals that subsequently stranded. Using relationships derived from other stranded individuals, age‐specific body lengths were used to produce growth curves that were based entirely on remote observations. Multilevel regression growth curve analyses suggested males and females showed similar patterns of growth, unlike bottlenose dolphins in sub‐tropical areas, and growth was best described by a Richards’ growth curve. Newborn length was unrelated to sex; however, females’ first calves were shorter than subsequent calves. Sample sizes remain small, yet there was evidence of fitness consequences of variation in calf length; calves that died in their first winter were significantly shorter than those that survived. The incorporation of this simple‐to‐use and inexpensive method into individual‐based photo‐identification studies provides new opportunities to non‐invasively investigate drivers of variation in growth and the demographic consequences of variation in early growth in cetaceans from protected populations.