bluuebunny/crossref_metadata_2025 huggingface dataset:
Drugs for the treatment of neuroendocrine tumours
Authors: Petrányi Ágota , Bodoky György
Published: March 2011

Neuroendocrine tumours are heterogeneous and rare malignancies arising from endocrine cells located in various anatomical locations. Neuroendocrine tumours can be functional and may produce a wide variety of mediators, however, the majority of neuroendocrine tumours do not produce biologically active hormones (non-functioning tumours). On the basis of their pathological and biological characteristics they can be well differentiated as low malignant and poorly differentiated highly malignant tumours. In the case of the advanced low malignant tumours the application of somatostatin analogues not only may control symptoms but they also have direct anti-tumour effect. The use of higher doses of somatostatin analogues or new subtype selective agonists, and chimeric or pan-somatostatin analogues will probably improve the clinical management of the patients who fail to respond to standard somatostatin analogue treatment. Data show that somatostatin analogues and interferon have a synergistic effect. The currently used chemotherapy in progressive neuroendocrine tumors is mainly devoted to poorly differentiated tumours, but also to well differentiated carcinomas which are either not eligible or resistant to other therapies. However, the new anti-tumoural agents, could eventually replace these old recipes in the near future. Clinical trials show that telozomide with capecitabine result in more favorable toxic profile and higher and longer response rate in the case of well-differentiated tumours. Targeted therapy became a new possibility in neuroendocrine tumours too. The monoclonal antibody bevacizumab, which affects the vascular endothelial growth factor receptors, has beneficial effects both in monotherapies and in combination with somatostatin analogues or with oxaliplatine and capecitabine. Recently, the low molecular multikinase inhibitor, sunitinib has demonstrated efficacy in pancreas neuroendocrine tumors, which was proven in a phase 3 trial. The mammalian target of the rapamycin inhibitor everolimus, currently investigated in phase 3 trials, was also efficient in the same subtype. Further trials are needed to determine that in the case of other types of neuroendocrine tumours which targeted therapy could be efficient. Radioisotope-labeled peptide receptor therapy with131I-MIBG,90Y-DOTA-TOC or177Lu-DOTA-TOC may offer a highly effective option for patients with progressive and advanced stage of neuroendocrine tumours. The purpose of this review is to review and analyze data available regarding contemporary chemotherapeutic management of neuroendocrine tumours in order to determine which therapy should be applied in the therapeutic arsenal. Orv. Hetil., 2011, 152, 379–391.
Standardization of method for determining glycosylated hemoglobin (Hb A1c) by cation exchange high performance liquid chromatography
Authors: Antunes Marina Venzon , Wagner Sandrine Comparsi , Camargo Joíza Lins , Linden Rafael
Published: March 2011

Hemoblobin A1c is the most important parameter for the monitoring of metabolic control of patients with diabetes mellitus. The purpose of this study was to adapt the Mono S method to a conventional HPLC system, allowing highly selective HbA1c determination without the acquisition of kits or the use of dedicated systems The results obtained were compared to the Tinaquant® immune turbidimetric method and the Bio-Rad Variant® chromatographic method. The developed method presented intra-study precision (C.V. %) of 1.39-3.65 and inter-study precision (C.V. %) of 2.80-3.02%. The determination coefficients among methods were: HPLC Mono S x Tinaquant®: r²: 0.9856 (n=60) and HPLC Mono S x HPLC Bio-Rad Variant®: r²: 0.9806 (n=16). A conversion equation between HPLC Mono S and Bio-Rad Variant® was calculated allowing yielding comparable and interchangeable values. The HPLC Mono-S is a precise, low-cost method which yields similar values to the Bio-Rad Variant® method on conventional HPLC equipment.
Vegetated flows in their environmental context: a review
Authors: Folkard Andrew M.
Published: March 2011

This paper reviews current understanding of vegetated flows in fluvial channels. First, the physical aspects of this understanding are considered, starting with flow resistance estimation, where the methods used in practice are, to a certain extent, disconnected from theoretical mechanical understanding. Theoretical, semi-empirical and empirical approaches aiming to connect them are considered. Although progress has been made, these approaches have not yet been able to provide theoretically robust, logistically amenable methods that can be put into practice. This is because of the variety and complexity of fluvial channel vegetation, which make it difficult both to generalise theoretical approaches and to make empirical approaches logistically tractable. Mean flow and turbulence structure in fluvial vegetation, and their influence on particulate and solute transport are then reviewed, noting that progress in these areas has been less problematic. This is explained as an issue of scale. Studies of flow structures and transport are relevant to scales to which hydrodynamic instruments and concepts are best suited, whereas flow resistance studies are primarily relevant at reach scale, not the vegetation patch scale at which they are usually studied. Therefore, there is a need to find ways of parameterising vegetative flow resistance at reach scales. This requires understanding of how vegetation is spatially distributed at this scale. To obtain this the primary controls on vegetation distribution are then reviewed and its relationships to hydrodynamics, water quality, hydro-morphology and habitat structure considered. It is concluded that this scale-appropriate, inter-disciplinary approach is likely to be the best way of improving flow resistance measurement, whereas work at smaller scales on the hydrodynamic structure of vegetated flows can continue to provide new insights into hydrodynamic influences on ecology and solute and sediment budgets.
The explicit stiffness matrix of the 15-noded cubic strain triangle
Authors: Anyaegbunam Amaechi J. , Ojiako Udechukwu G.
Published: March 2011

This paper presents the explicit stiffness matrix of the 15-noded cubic strain triangle, for a cross-anisotropic medium, which was evolved through the use of area coordinates. This stiffness matrix would be very useful in finite-element analysis of geomechanics problems such as collapse, vibration and consolidation because it will drastically reduce computer run-time through a faster assembly of the global stiffness matrix.
MANDS FOR INFORMATION GENERALIZE ACROSS ESTABLISHING OPERATIONS
Authors: Lechago Sarah A. , Carr James E. , Grow Laura L. , Love Jessa R. , Almason Season M.
Published: March 2011

The current study extends the literature on teaching mands for information by assessing whether mands generalize across different establishing operations (EOs). Three children with autism were taught to perform multiple behavior chains, 3 of which included a common response (e.g., “Where is the spoon?”) used for different purposes. An interrupted‐behavior‐chain procedure was used to contrive the EO for each mand. After teaching a mand for information under 1 EO, the remaining chains were interrupted to determine whether the mand had generalized to different EOs. For all participants, mands for information generalized across EOs. For 2 participants, a new mand‐for‐information topography emerged after training.
VERBAL MEDIATING RESPONSES: EFFECTS ON GENERALIZATION OF SAY—DO CORRESPONDENCE AND NONCORRESPONDENCE
Authors: Lima Edhen Laura , Abreu‐Rodrigues Jsele
Published: March 2011

We analyzed the effects of verbal mediating responses on the acquisition and generalization of say‐do correspondence and noncorrespondence. Participants were assigned to groups in which either reinforcers (feedback and tokens) were arranged for say‐do correspondence and noncorrespondence, or no reinforcers were programmed. Participants in these groups were further subdivided into groups in which they were required to repeat what was said previously, were required to repeat random numbers, or no verbalizations were required. When correspondence was reinforced, repetition of what was said produced greater acquisition and generalization of correspondence. When noncorrespondence was reinforced, repetition of numbers facilitated acquisition and generalization of noncorrespondence. Verbal mediating responses interacted with contingencies of reinforcement in determining acquisition and generalization of correspondence and noncorrespondence.
INTERNET‐BASED CONTINGENCY MANAGEMENT TO IMPROVE ADHERENCE WITH BLOOD GLUCOSE TESTING RECOMMENDATIONS FOR TEENS WITH TYPE 1 DIABETES
Authors: Raiff Bethany R. , Dallery Jesse
Published: March 2011

The current study used Internet‐based contingency management (CM) to increase adherence with blood glucose testing to at least 4 times daily. Four teens diagnosed with Type 1 diabetes earned vouchers for submitting blood glucose testing videos over a Web site. Participants submitted a mean of 1.7 and 3.1 blood glucose tests per day during the 2 baseline conditions, respectively, compared to 5.7 tests per day during the intervention. Participants and their guardians rated the program favorably on a number of dimensions. The results suggest that Internet‐based CM is feasible, acceptable, and effective to increase self‐monitoring of blood glucose in teens.
TEACHING EFFECTIVE HAND RAISING TO CHILDREN WITH AUTISM DURING GROUP INSTRUCTION
Authors: Charania Shaireen M. , LeBlanc Linda A. , Sabanathan Narmatha , Ktaech Inas A. , Carr James E. , Gunby Kristin
Published: March 2011

We taught 3 children with autism to raise a hand or keep both hands down depending on their status (e.g., having heard a target word, possessing a specific item) using modeling, prompting, and reinforcement. All 3 children acquired accurate hand‐raising skills in response to progressively more difficult discrimination tasks during group instruction. The implications for preparing children for general education settings are discussed.
A POINT CONTINGENCY FOR HOMEWORK SUBMISSION IN THE GRADUATE SCHOOL CLASSROOM
Authors: Rehfeldt Ruth Anne , Walker Brooke , Garcia Yors , Lovett Sadie , Filipiak Stephen
Published: March 2011

We explored the effects of points versus no points on the submission of homework assignments and quiz performance in a graduate‐level course. Students were more likely to submit homework assignments during points weeks, but quiz scores were relatively unaffected.
FURTHER EXAMINATION OF DISCRIMINATED FUNCTIONAL COMMUNICATION
Authors: Leon Yanerys , Hausman Nicole L. , Kahng Sung Woo , Becraft Jessica L.
Published: March 2011

One child with developmental disabilities was taught to mand for attention by saying “excuse me.” Treatment effects were extended to multiple training contexts by teaching the participant to attend to naturally occurring discriminative stimuli through differential reinforcement of communication during periods of the experimenter's nonbusy activities (e.g., reading a magazine). Results are discussed in terms of future research on the generalization and maintenance of functional communication in the natural environment.
THE EFFECT OF GAMBLING ACTIVITIES ON HAPPINESS LEVELS OF NURSING HOME RESIDENTS
Authors: Dixon Mark R. , Nastally Becky L. , Waterman Amber
Published: March 2011

The current study evaluated the effect of participating in simulated gambling activities on happiness levels of 3 nursing home residents. A 4‐component analysis was used to measure objective responses associated with happiness during baseline, varying durations of engagement in simulated gambling activities, and 2 follow‐up periods. Results indicated that all residents exhibited a higher percentage of happiness levels while engaged in simulated gambling activities compared with baseline. Follow‐up assessment took place 10 min and 30 min following the intervention; no lasting effects were observed.
ESTABLISHING FIVE DERIVED MANDS IN THREE ADOLESCENT BOYS WITH AUTISM
Authors: Murphy Carol , Barnes‐Holmes Dermot
Published: March 2011

Three 14‐year‐old boys with diagnoses of autism learned to mand for the delivery or removal of tokens by presenting nonsense syllables (A1–5, respectively). A match‐to‐sample procedure was used to establish conditional discriminations between the 5 A stimuli and 5 B stimuli and between the B stimuli and 5 C stimuli. Subsequently, each participant was able to use the C stimuli to mand, illustrating a transfer of function, although 1 participant first required multiple‐exemplar training.
The Facts and Fictions of Rockshelter Function
Authors: Brush Nigel , Kardulias P. Nick , Donaldson Scott
Published: March 2011

Rockshelters in North America were used by prehistoric peoples over a period of 11,000 years but the question often arises: What were prehistoric peoples using these sites for? The diversity of artifacts often found in rockshelters suggests they served other purposes than simply refuge from the elements. Given that these sites were embedded in cultural systems, however, their actual function is not always easy to reconstruct. In Eastern North America, several common assumptions about rockshelters have been held by many archeologists, including: who were using these sites (everyone except Early Paleoindians), when were these sites most heavily utilized (in the Late Woodland Period), and why were these sites being used (as hunting camps). These assumptions are often more heavily grounded in the biases of archaeologists than in solid archaeological evidence. A long-term study of rockshelters in eastcentral Ohio has called several of these common assumptions into question.
Interpreting Prehistoric Human Behavior at Rockshelters from Sub-Meter Spatial Data
Authors: Burns Jonathan A.
Published: March 2011

Traditional archeological approaches to rockshelter sites in the Middle Atlantic region have mostly focused on culture history and the interpretation of human behavior from assemblage-based analyses, with little regard for important spatial relationships between artifact distributions and the natural features of the rockshelters themselves. Sub-meter provenience accuracy and attention to small-sized debris are keys to linking archaeological spatial structure to behavioral context. The study of two upland rockshelters in Pennsylvania demonstrates the advantages of using detailed excavation techniques and analyses to interpret on-site behaviors.
Paleoindian and Archaic Activities at Dust Cave, Alabama: The Secular and the Sacred
Authors: Walker Renee B.
Published: March 2011

Located in the Tennessee River valley of northwestern Alabama, the site of Dust Cave was occupied from the Late Pleistocene through the Mid-Holocene. Over four meters of deposits in the cave vestibule have preserved a record of a transforming climate, local geomorphology and the human responses to these changes through time. A synthesis of the floral, faunal, lithic, and feature data in combination with the information from a bone cache, and dog and human burials allow for an overview of life during the occupation of the cave.
Proximate Composition and Rheological Properties of a Cake Mix Elaborated Using Composite Flour Wheat: Cassava
Authors: Cueto Bautista Davdmary E , Pérez Elevina E
Published: March 2011

Cassava root is an important staple food in tropical areas, where the cultivation of wheat is scarce. The transformation of cassava by conventional and established methods; manufacturing it into flour, add value and making it non perishable. The goals of the study were to evaluate the approximate composition and rheological properties of cassava flours and a ready to bake cake mix elaborated from composite flour [wheat: cassava(70:30)]. Cassava flour elaborated from the edible portion of root sweet clones was used to obtain the ready to bake cake mix. The results demonstrated that cassava flour shows a non Newtonian pseudoplastic behavior that is typical starchy flour characteristic. Also the amylographic profiles were similar in both types of flour. Also, the cake mix shows a Farinographic Type I curve. The texture profile of the composite flour cake had shown less firmness and chewiness but more cohesiveness, and elasticity than the 100 percent wheat flour cake. The composite flour cake was accepted as well as the 100 percent wheat flour cake by judge scores.
Galacto-oligosaccharides Production Using Permeabilized Cells of Kluyveromyces marxianus
Authors: Manera Ana Paula , Costa Fátima Aparecida de Almeida , Rodrigues Maria Isabel , Kalil Susana Juliano , Maugeri Filho Francisco
Published: March 2011

Galacto-oligosaccharides are non-digestible carbohydrates and are recognized as important prebiotics for than stimulation of the proliferation of lactic acid bacteria and bifidobacteria in the human intestine. GOS can be produced by a transgalactosylation reaction catalysed by ?-galactosidase enzyme, and microorganisms can be used as a source of ?-galactosidase. In this work, a process for producing GOS using permeabilized cells of Kluyveromyces marxianus CCT 7082 was proposed. The effects of the concentrations of lactose and enzyme, temperature and pH were studied using a fractional design followed by a central composite rotatable design. The optimum conditions for galacto-oligosaccharides production were found to be: lactose concentration 500 g/L, enzyme concentration 10 U/mL, 45°C and pH 7.0. Under optimized conditions, the GOS concentration, yield and productivity were 83 g/L, 16.5% and 27.6 g/L.h, respectively.
Heat Inactivation of Mycobacterium avium subsp. paratuberculosis in Aseptically Prepared Ground Beef
Authors: Saucier Linda , Plamondon Éveline
Published: March 2011

Mycobacterium avium subsp. paratuberculosis (Map) is the etiologic agent of Johnes disease in bovine and other ruminants. Concern for public health was raised when the organism was also suggested to be responsible for Crohns disease in humans, although the evidence remains inconclusive. Nonetheless, limiting human exposure to Map is viewed as a proper precautionary measure. Hence, the efficacy of heat treatment to control the organism in milk has been studied but it has not been studied to the same extend in meat. In this study, aseptically prepared ground beef was obtained from beef semimembranosus muscle and inoculated with two stains of Map (ATCC 7080 and gN27) to determine the decimal reduction time (D-value) and temperature sensitivity (z-value) for each strain. A 25 g sample of meat was inoculated with 100 ul of culture to a final concentration of 107 cfu/g. The inoculum was evenly distributed in the meat, which was spread in a thin (2 mm) layer of to maximise heat transfer. Treatments were performed at 55, 60, 65 and 70 °C for times allowing a minimum 5-log reduction. D-values decreased significantly with temperature (P < 0.05) ranging from 80.5 ± 6.1 minutes to 12 ± 1 seconds for both Map strains. When compared to Escherichia coli ATCC 25922 and Enterococcus faecalis ATCC 7080, D-values were significantly lower for E. coli (P < 0.05) whereas E. faecalis was not consistently more resistant than the two Map strains and, therefore, cannot be used as a surrogate strain for Map control with heat treatment. The z-values were not significantly different (P > 0.05) amongst the four strains and ranged from 5.6 ± 0.1 °C to 6.2 ± 0.3 °C. The results suggest that a low concentration of Map could be controlled with conventional cooking methods.
What More Than Parental Income, Education and Occupation? An Exploration of What Swedish Siblings Get from Their Parents
Authors: Björklund Anders , Lindahl Lena , Lindquist Matthew J.
Published: March 2011

Sibling correlations are broader measures of the impact of family and community influences on individual outcomes than intergenerational correlations. Estimates of such correlations in income show that more than half of the family and community influences that siblings share are uncorrelated with parental income. We employ a data set with rich family information to explore what factors in addition to traditional measures of parents socio-economic status can explain sibling similarity in long-run income. Measures of family structure and social problems account for very little of sibling similarities beyond that already accounted for by income, education and occupation. However, when we add indicators of parental involvement in schoolwork, parenting practices and maternal attitudes, the explanatory power of our variables increases from about one-quarter (using only traditional measures of parents socio-economic status) to nearly two-thirds.
The Emergence of Institutions
Authors: Sanchez-Pages Santiago , Straub Stéphane
Published: March 2011

This paper analyses how institutions aimed at coordinating economic interactions may emerge. Starting from a hypothetical state of nature, agents can delegate the task of enforcing cooperation to one of them in exchange for a proper compensation. Both individual and collective commitment problems stand in the way of institution formation. These problems imply first that a potentially efficient institution may fail to emerge and also that if it emerges, it may do so inefficiently. We show that big and untrustworthy societies are more likely to support institutions whereas their emergence is more difficult in small and trusting societies, but if institutions do emerge, they tend to be more inefficient in the former type of societies. Finally, we show that the threat of secession by a subset of agents may alleviate the latter problem.
Racing for Investment under Mandatory Access
Authors: Vareda João , Hoernig Steffen
Published: March 2011

We analyze the impact of mandatory access on a race for investments and show that for a low (high) access price, firms wait (preempt each other). An access price increase tends to accelerate investment in general but may delay the first investment. While the first best cannot be achieved with a time-invariant access tariff, simple instruments such as ending access at a preset date or granting access holidays can improve efficiency. The former forces earlier investment when it would happen too late otherwise, while the latter allows for lower access prices later in order to delay a business-stealing second investment.
Determinants of the Differences in the Downstream Vertical Integration and Efficiency Implications in Agricultural Cooperatives
Authors: Salazar Idana , Galve Górriz Carmen
Published: March 2011

This study investigates the explanatory variables affecting the agricultural cooperatives decision of downstream vertical integration into the transformation of the products supplied by their members. The study also analyses the effect of the vertical integration decision on the efficiency obtained. This analysis has been carried out by means of a two-step methodology suggested by Heckman (1979) over a sample of Spanish agricultural cooperatives belonging to the Qualified Denomination of Origin La Rioja. The results obtained show that those cooperatives, which have adopted Actualisation Mechanisms of social capital, high dedication to agricultural activity, and high rate of capacity utilization are more likely to integrate within the cooperative another stage of the production cycle. Furthermore, the results show that the most efficient cooperatives are those with a higher level of downstream vertical integration.
Competition and Performance in the Marketplace for Religion: A Theoretical Perspective
Authors: Eswaran Mukesh
Published: March 2011

This paper, which contributes to the literature that rigorously models religious markets, offers a theoretical framework that incorporates demand and supply sides. The model can accommodate Adam Smith’s view that competition may possibly improve on monopoly’s performance and also David Hume’s opposite view that, because the clergy have an incentive to distort the message of religion, monopoly might possibly improve on competition. Impacts on religiosity of greater diversity and of increased competition in the marketplace for religion are isolated. It is shown that while greater diversity benefits the devout (as claimed by “supply-side” theorists), increased competition dilutes spiritual standards by encouraging monetary donations at the expense of genuine piety. These opposing effects of diversity and competition help reconcile apparently contradictory empirical findings on the American religious market and also those suggesting European “exceptionalism.”
IFRS Convergence: The Role of Stochastic Mortality Models in the Disclosure of Longevity Risk for Defined Benefit Plans
Authors: Fujisawa Yosuke , Li Johnny Siu-Hang
Published: March 2011

In recent years, the International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs) have made great strides toward achieving global accounting convergence. Various countries, including Japan and Canada, are either adopting or converging their national standards with IFRSs. The IASB is now undertaking a comprehensive review of the accounting standards on post-employment benefits, an important part of which is about quantitative disclosures of longevity risk. In this paper we examine how stochastic mortality models may assist with such disclosures. Specifically, we present three concepts that can help defined benefit plans identify the materiality of their longevity risk exposures: (1) longevity value-at-risk, (2) probability of longevity deficit, and (3) the probabilistic corridor rule. We illustrate these concepts with a hypothetical pension plan in Japan.
Testing for Adverse Selection in China's Auto Insurance Market
Authors: Gao Feng , Wang Jun
Published: March 2011

This paper empirically examines the adverse selection models by using the data from Chinas personal automobile insurance market through the standard positive-correlation test. Results show that higher-risk insurance policyholders do tend to buy insurance with a lower coinsurance rate, which supports the existence of adverse selection in China's automobile insurance market. This is quite a contrast to the findings in mature insurance markets.
Shareholder Value: The Case of Japanese Captive Insurers
Authors: Maeda Yuji , Suzawa Yoshihiko , Scordis Nicos A
Published: March 2011

We examine how a Japanese firm can derive the most value from a captive insurance company. We use actual data on losses, captive operating costs, interest rates and foreign exchange rates to simulate cash flows from a hypothetical pure captive. We examine three domiciles popular with Japanese firms: Bermuda, Hawaii and Guernsey. We find a high likelihood that the captive generates economic value for its Japanese parent firm especially when it operated over multiple years. We find that when the captive reinsures its entire book of business thus acting as a pass-through vehicle to the global reinsurance market, it normally delivers economic value but near to break-even. We also find that the captive can generate high levels of economic value but only by taking on higher levels of operating risk. We find that the value-maximizing strategy is for a Japanese corporation to establish its captive in Bermuda while the risk-minimizing strategy is to establish its captive in Guernsey. We also find that Bermuda would be a better choice than Hawaii for Japanese captives from the viewpoint of risk-return tradeoff.
The Incremental Benefits of a Forensic Accounting Course on Skepticism and Fraud-Related Judgments
Authors: Carpenter Tina D. , Durtschi Cindy , Gaynor Lisa Milici
Published: March 2011

ABSTRACT: This study examines the extent to which providing a course that emphasizes forensic accounting influences students’ fraud-related judgments. We follow a cohort of students (trained students) who have enrolled in a forensic accounting course and examine their fraud judgments at various points in time—the first day of instruction, the last day of instruction, and seven months later. We compare these fraud judgments to a control group of students who have completed a typical two-course audit sequence (untrained students) and to a panel of fraud experts. We find that when confronted with a bad debt expense account that is unusually small, trained students provide significantly higher initial risk assessments post-training (1) than they did pre-training and (2) than did the untrained students. In addition, after being presented with a set of potential fraud-risk factors, trained students provided higher revised risk assessments post-training than they did pre-training, and importantly, not significantly different from a panel of experts. Using risk assessments as an indication of skepticism, we infer that the forensic accounting course raised the students’ level of skepticism. We also find, in general, that post-training students assigned higher relevancy ratings to fraud-risk factors than did a panel of experts, while the untrained students ascribed significantly less relevance than the experts did to these same facts. Finally, we find seven months after the course that the trained students’ performance is sustained, suggesting that the effects produced by taking a fraud-specific forensic accounting course persist.
The SEC’s Case against California Micro Devices: A Lesson in Using Professional Skepticism and Obtaining Sufficient Appropriate Evidence
Authors: D’Aquila Jill M. , Capriotti Kim
Published: March 2011

ABSTRACT: This instructional case involves charges by the Securities and Exchange Commission (SEC) against Michael Marrie, an audit partner, and Brian Berry, a manager, for recklessly failing to comply with auditing standards relating to three areas: a $12 million write-off of accounts receivable, confirmation of accounts receivable, and sales returns and allowances. The SEC believed Michael and Brian did not exercise due professional care, nor did they employ an adequate level of professional skepticism when performing the audit. The SEC also believed that there was insufficient appropriate evidence to express an opinion. This case addresses the following auditing content: Generally Accepted Auditing Standards, professional skepticism, analytical procedures, estimates, fraud risks, confirmation of accounts receivable, and work papers.
Bioscience Company: Accounting for Idle Plant Assets
Authors: Dickinson Victoria , Kimmel Paul , Warfield Terry
Published: March 2011

ABSTRACT: Bioscience Company and its auditors have been in discussions with the SEC concerning the accounting for its long-lived assets. Among the issues being discussed is the company’s discontinuation of depreciation on productive assets that it had used previously, but it was not currently using. The case permits a technical examination of depreciation and impairment accounting issues with consideration of the FASB’s asset/liability measurement approach, fair value accounting, use of the FASB Codification, and comparisons to International Financial Reporting Standards. The case requirements are divided into basic requirements, which would be appropriate for intermediate level students; and advanced requirements, which would be more appropriate for accounting seniors, as well as M.B.A. and fifth-year accounting students.
Mountain State Sporting Goods: A Case of Fraud? A Case Study in Fraud Examination
Authors: Rufus Robert J. , Hahn William
Published: March 2011

ABSTRACT: This case, which is derived from an actual fraud occurrence, provides an opportunity for students to employ fraud theory and assess the three conditions generally present when fraud occurs, i.e., incentive, opportunity, and ability to rationalize. Specific applications include the major provisions of SAS No. 99 (American Institute of Certified Public Accountants [AICPA] 2002), e.g., professional skepticism, brainstorming, risk assessment, and communication of findings. The case is designed with a scientific perspective, proceeding through the five sequential steps of a fraud examination (validate the suspicion, create a hypothesis, test, refine, and communicate). The case also provides an opportunity for students to employ financial statement analysis, journal entry testing, indirect methods of income reconstruction, and other evidence-gathering techniques in a realistic context. Additional topics include business valuations, ethics, professional standards, types of engagements, internal control, agency theory, and alternative dispute resolution. This case is suitable for use in an upper-level undergraduate or graduate course in auditing or forensic accounting, as well as practitioner education.
Xerox, Inc.
Authors: Seipp Edward , Kinsella Sean , Lindberg Deborah L.
Published: March 2011

ABSTRACT: This audit case examines an interesting real-life instance of financial statement manipulation by a client (Xerox, Inc.) and the related audit failure by the audit firm (KPMG). The facts of this case are drawn from several SEC Accounting Enforcement and Administrative Proceedings Releases. Learning objectives specific to this case include an increased awareness of the importance of reserves, including when their use is appropriate or inappropriate; better understanding of the role of a concurring partner; improved perception of when departures from GAAP are improper; a heightened awareness of the importance of professional skepticism; the identification of audit risk factors; exposure to International Financial Reporting Standards (IFRS); and identification of illegal acts by a client’s management.
Can Obtaining an Accounting Ph.D. Provide a Positive Financial Return?
Authors: Gary Robert F. , Denison Christine A. , Bouillon Marvin L.
Published: March 2011

ABSTRACT: Recently, concerns have been raised regarding the shortage of Ph.D. students in accounting. In the immediate future, the number of retirements in accounting academia is likely to exceed the number of qualified replacements. Many speculate that accountants are deterred from pursuing a Ph.D. by the opportunity costs involved. This study places those concerns in a larger context by comparing those opportunity costs to the potential financial payoff to the degree recipient from a career in accounting academia. We conduct a simulation, exploring several hypothetical career paths. Results indicate that it is possible to earn a positive return on investment for a Ph.D. degree across a variety of assumptions. In the scenarios we examine, the return on investment is higher for those leaving public accounting sooner and for those spending less time in Ph.D. programs. This finding informs current efforts to promote academia as a viable career path in accounting, providing potential students with a financial justification to pursue a Ph.D.
Using Communication Theory to Teach SOX Reporting Requirements
Authors: Weber Marsha , Erickson Sheri , Stone Mary
Published: March 2011

ABSTRACT: This paper presents an instructional resource and provides suggestions for its implementation. The resource demonstrates a method for teaching students how communication in required SOX Section 404 reports can impact stakeholders’ perceptions of that organization. Students read portions of selected 10-K, 10-Q, and corporate annual reports in which management responds to disclosed internal control material weaknesses. Students then analyze these excerpts according to a well-known image restoration strategy. This assignment enhances written communication skills, analytical skills, research skills, and deepens students’ understanding of Sarbanes-Oxley 404 requirements and of corporate image restoration strategies. The instructional resource would be beneficial in auditing, intermediate, or advanced accounting, as well as a graduate-level accounting course.
A Realistic Test of Transfer: Do Novices in Established Groups Represent Problems Similarly to Experienced Information Systems Professionals after Group Interaction?
Authors: Lehmann Constance M. , Heagy Cynthia D. , Willson Victor L.
Published: March 2011

ABSTRACT: Studies such as Lewis et al. (2005) and Michinov and Michinov (2009) suggest that knowledge transfer across tasks occurs when realistic tasks within a domain are completed over a period of time. Our study represents the first attempt to investigate knowledge transfer, using cases describing situations similar to those faced in practice. We analyze whether accounting information systems students represent complex problems and show evidence of knowledge encapsulation in a manner similar to ad hoc or established groups of experienced information systems professionals. The number of correct concepts in the problem representation of novices who previously worked together in established groups exceeded those of the novice students and professionals who previously worked in ad hoc groups. These established-group novice students also performed as well as the experienced professionals assigned to either ad hoc or established groups. For the encapsulated knowledge measure, the novices did not perform as well as the experienced professionals, regardless of the type of group membership (ad hoc or established). These results have the potential to inform both educators and professional trainers regarding how to organize groups to solve cases that require practicing skills necessary to develop proficiency in responding to situations commonly addressed by accounting professionals.
Pitfalls of Using Citation Indices for Making Academic Accounting Promotion, Tenure, Teaching Load, and Merit Pay Decisions
Authors: Reinstein Alan , Hasselback James R. , Riley Mark E. , Sinason David H.
Published: March 2011

ABSTRACT: With the advent of computerized data searches, the number of accounting programs that use citation analysis to measure faculty members’ research productivity has increased—often believing that this methodology offers relevant or reliable data for tenure, promotion, teaching load, and merit pay decisions. But such “objective” bases often ignore such factors as which journals to count, the effect of co-authorships, and article quality. Reliance on such citations can also cause “uneven playing fields” within the accounting discipline as well as among accounting and other areas or departments within schools of business.

After reviewing the relevant literature, we present the results of a survey asking accomplished authors about the factors that make them more or less likely to cite an article. Since the process of counting citations focuses on quantity issues (as all citations “count” equally regardless of the citation’s importance to the research article and the reasons for making the citation), we examine some quality issues that lead to authors citing others’ research findings. The survey results indicate that, while citations often are based on the quality of the cited work, other factors less indicative of quality, such as authorship by a friend or colleague and publication in a U.S. journal, help to determine which relevant works are cited or not cited. We also suggest other measures to assess research quality to supplement or replace citation counts.
Evaluation of otoacoustic emissions in clinically normal alert puppies
Authors: Schemera Bettina , Blumsack Judith T. , Cellino Alice F. , Quiller Travis D. , Hess Bradley A. , Rynders Patricia E.
Published: March 2011

Objective—To evaluate distortion product otoacoustic emission (DPOAE) measurements in puppies with normal hearing.

Animals—23 clinically normal 7.5-to 10.5-week-old puppies.

Procedures—A cross-sectional study was performed. The DPOAE measurements were obtained with a commercially available distortion product otoacoustic measurement system and were performed in a quiet, non-sound-attenuated room. All measurements were obtained from alert puppies and were repeated 1 or 2 times to ensure that the measurements were replicable. Results that were a minimum of 8 dB higher than the noise floor were accepted. Values from the first trial in which emissions were obtained at all test frequencies were used for analysis.

Results—Otoacoustic emission measurements were easily obtained, robust, reliable, and consistent with auditory brainstem response and behavioral results.

Conclusions and Clinical Relevance—Hearing screening in alert puppies can be accomplished reliably and rapidly with otoacoustic emissions testing. Results supported the possibility of the use of DPOAE measurement in hearing screening of dogs.
Evaluation of the in vitro effects of aqueous black walnut extract on equine mononuclear cells
Authors: Hurley David J. , Berghaus Londa J. , Hurley Katherine A. E. , Moore James N.
Published: March 2011

Objective—To evaluate effects of black walnut extract (BWE) on equine mononuclear cells and determine whether BWE has direct proinflammatory effects.

Sample—Mononuclear cells separated from blood samples from 8 horses.

Procedures—Aqueous BWE was prepared and processed to eliminate contamination with particulates and microbes. A Limulus amoebocyte lysate assay was used to detect lipopolysaccharide (LPS) contamination in the BWE. Mononuclear cells were incubated in minimal essential medium with or without the addition of 0.6% to 10% (vol/vol) BWE. These mononuclear cells were assessed for viability, activities of caspases 3 and 7, nitric oxide production, procoagulant activity, and tumor necrosis factor-α production. The effect of LPS on cellular responses induced by BWE was assessed by coincubation with 13 U of polymyxin B/mL; mononuclear cells incubated with LPS were used as a reference.

Results—BWE did not cause loss of cell membrane integrity in mononuclear cells but did induce a dose-dependent increase in activities of caspases 3 and 7. Neither BWE nor LPS significantly induced production of nitric oxide. Both BWE and LPS induced comparable amounts of procoagulant activity and tumor necrosis factor-α production; coincubation with polymyxin B reduced the activity for BWE and LPS by 50% and approximately 100%, respectively.

Conclusions and Clinical Relevance—Addition of BWE induced inflammatory activation of equine mononuclear cells, a portion of which was independent of the effects of LPS. Furthermore, BWE and LPS may work in concert to induce systemic inflammatory responses that contribute to the development of acute laminitis in horses.
Disposition of gamithromycin in plasma, pulmonary epithelial lining fluid, bronchoalveolar cells, and lung tissue in cattle
Authors: Giguère Steeve , Huang Rose , Malinski Thomas J. , Dorr Paul M. , Tessman Ronald K. , Somerville Bruce A.
Published: March 2011

Objective—To determine the disposition of gamithromycin in plasma, pulmonary epithelial lining fluid (PELF), bronchoalveolar lavage (BAL) cells, and lung tissue homogenate in cattle.

Animals—33 healthy Angus calves approximately 7 to 8 months of age.

Procedures—Calves were randomly assigned to 1 of 11 groups consisting of 3 calves each, which differed with respect to sample collection times. In 10 groups, 1 dose of gamithromycin (6 mg/kg) was administered SC in the neck of each calf (0 hours). The remaining 3 calves were not treated. Gamithromycin concentrations in plasma, PELF, lung tissue homogenate, and BAL cells (matrix) were measured at various points by means of high-performance liquid chromatography with tandem mass spectrometry.

Results—Time to maximum gamithromycin concentration was achieved at 1 hour for plasma, 12 hours for lung tissue, and 24 hours for PELF and BAL cells. Maximum gamithromycin concentration was 27.8 μg/g, 17.8 μg/mL, 4.61 μg/mL, and 0.433 μg/mL in lung tissue, BAL cells, PELF, and plasma, respectively. Terminal half-life was longer in BAL cells (125.0 hours) than in lung tissue (93.0 hours), plasma (62.0 hours), and PELF (50.6 hours). The ratio of matrix to plasma concentrations ranged between 4.7 and 127 for PELF, 16 and 650 for lung tissue, and 3.2 and 2,135 for BAL cells.

Conclusions and Clinical Relevance—Gamithromycin was rapidly absorbed after SC administration. Potentially therapeutic concentrations were achieved in PELF, BAL cells, and lung tissue within 30 minutes after administration and persisted for 7 (PELF) to > 15 (BAL cells and lung tissue) days after administration of a single dose.
Evaluation of triphasic helical computed tomography of the kidneys in clinically normal dogs
Authors: Lee Sungok , Jung Joohyun , Chang Jinhwa , Yoon Junghee , Choi Mincheol
Published: March 2011

Objective—To determine computed tomography (CT) delay times by use of a sequential scan and identify the normal enhancement pattern in each phase of a triphasic CT scan of the kidneys in dogs.

Animals—14 healthy Beagles.

Procedures—A sequential CT scan was used for investigating delay time, and a triphasic helical CT scan was used for identifying the normal enhancement pattern and determining Hounsfield unit values in the kidneys of dogs.

Results—In the cine scan (single-slice dynamic scan), the optimal delay times were 10 seconds in the corticomedullary phase and 44 seconds in the nephrographic phase, after contrast medium injection. By use of triphasic CT images, Hounsfield unit values were acquired in each phase.

Conclusions and Clinical Relevance—Triphasic CT of the kidneys in clinically normal dogs was established by acquisition of delay times in a cine scan and may become an important imaging modality in the diagnosis of renal diseases and in treatment planning in dogs.
Evaluation of beta-cell sensitivity to glucose and first-phase insulin secretion in obese dogs
Authors: Verkest Kurt R. , Fleeman Linda M. , Rand Jacquie S. , Morton John M.
Published: March 2011

Objective—To compare beta-cell sensitivity to glucose, first-phase insulin secretion, and glucose tolerance between dogs with naturally occurring obesity of > 2 years' duration and lean dogs.

Animals—17 client-owned obese or lean dogs.

Procedures—Frequently sampled IV glucose tolerance tests were performed with minimal model analysis on 6 obese dogs and matched controls. Glucagon stimulation tests were performed on 5 obese dogs and matched controls.

Results—Obese dogs were half as sensitive to the effects of insulin as lean dogs. Plasma glucose concentrations after food withholding did not differ significantly between groups; plasma insulin concentrations were 3 to 4 times as great in obese as in lean dogs. Obese dogs had plasma insulin concentrations twice those of lean dogs after administration of glucose and 4 times as great after administration of glucagon. First-phase insulin secretion was greater in obese dogs.

Conclusions and Clinical Relevance—Obese dogs compensated for obesity-induced insulin resistance by secreting more insulin. First-phase insulin secretion and beta-cell glucose sensitivity were not lost despite years of obesity-induced insulin resistance and compensatory hyperinsulinemia. These findings help explain why dogs, unlike cats and humans, have not been documented to develop type 2 diabetes mellitus.