bluuebunny/crossref_metadata_2025 huggingface dataset:
Management accounting change and sustainability: an institutional approach
Authors: Arroyo Paulina
Published: March 2013

Purpose

The purpose of this paper is to propose an institutional entrepreneurship approach to examining management accounting change triggered by social and environmental concerns.

Design/methodology/approach

The study begins with a literature review concerning the role that old institutional economics and new institutional sociology have played in the study of management accounting change, underlining strengths and weaknesses. To deal with the main weaknesses, the institutional entrepreneurship approach is presented and utilized as the basis for the development of a conceptual framework, which is contextualized to the examination of management accounting change triggered by sustainability issues.

Findings

Management accounting change literature has not paid enough attention to the social constructivist roots of institutional theory. Through the application of a conceptual framework inspired by institutional change models and institutional entrepreneurship literature, this paper proposes another approach to examine how new management accounting practices are socially constructed during the course of organizational change, particularly in response to sustainability concerns.

Research limitations/implications

This new framework has not yet demonstrated its explanatory power in a particular field.

Originality/value

The paper examines management accounting change as a social construction process led by institutional entrepreneurs who aim to mobilize resources and negotiate the definition and implementation of sustainability strategies and new management accounting practices, which will take environmental and social issues into consideration, in order to reach an agreement on the pre‐institutionalization, diffusion and institutionalization of sustainable practices.
International harmonization and national particularities of accounting
Authors: Cong Phuong Nguyen , Dinh Khoi Nguyen Tran
Published: March 2013

Purpose

The purpose of this paper is to examine the recent accounting regulations designed to facilitate international harmonization in Vietnam and to show how Vietnam developed an accounting system that harmonizes with international standards while preserving macroeconomic control.

Design/methodology/approach

This paper is developed using the theoretical framework on globalisation.

Findings

The recent development of accounting aims to implement Vietnam's commitment to harmonize its accounting system with the world. This process has faced some difficulties due to national particularities such as Vietnam's economic system and accounting tradition. This paper shows that the regulators have been careful in their approach to develop and find ways to combine or adapt when pushing for accounting development: a co‐existence of vietnamese accounting standards and a uniform accounting system. This point differs from the Anglo‐Saxon world, but is comparable to China.

Research limitations/implications

The different approach to developing accounting regulation in Vietnam reflects the key role of the State in preserving governmental control while harmonizing with international standards.

Practical implications

This paper studies the influence of globalization on accounting development in Vietnam. It suggests that developing accounting practices in a country in harmony with international standards faces obstacles previously evidenced in the literature, such as economic system and accounting tradition. The study also provides insight into problems encountered by regulators who are incorporating international accounting standards into national accounting regulations. These problems suggest that international accounting standard setters and accounting regulators may face issues similar to those in Vietnam.

Originality/value

This paper contributes to the literature on international accounting harmonisation by illustrating the need for considering national particularities as factors that will affect the rate of harmonisation with international accounting standards.
The causal relationships between performance drivers and outcomes
Authors: Barnabè Federico , Busco Cristiano
Published: March 2013

Purpose

The purpose of this paper is to speculate on the potentials of the system dynamics methodology to contribute to the balanced scorecard (BSC) design and implementation by producing a detailed causal relationships model that links strategic and operational objectives in a more accurate and effective way.

Design/methodology/approach

The work is based on the methodological principles and the operational tools provided by the system dynamics methodology and the BSC framework.

Findings

One of the main areas that both the relevant literature and Kaplan and Norton identified as critical in developing the original BSC framework is related to the identification and the quantification of “causal relationships” across the BSC, and to the subsequent opportunity to use a mathematical‐computer model to test and simulate such assumptions and their impacts on strategy implementation. Such issues are addressed in this paper.

Practical implications

The paper provides information and consideration on how to model and assess causality and cause‐and‐effect relationships in BSC environments. Subsequently, it provides some reflections on the contribution of the system dynamics methodology for the design and implementation of the BSC.

Originality/value

The value of this paper is two‐fold: first, it shows that relying on system dynamics tools and methodological principles is possible to better define the concept of causality in BSC frameworks; second, it shows that by integrating system dynamics modelling principles and the BSC framework it is possible to develop a comprehensive approach to performance management and strategy formulation and strategy implementation.
The balanced scorecard: comments on balanced scorecard commentaries
Authors: Kaplan Robert S.
Published: March 2013

Purpose

The purpose of this paper is to provide the author's insights about five papers written in this volume about his published work on the balanced scorecard (BSC).

Design/methodology/approach

The author's comments are based on his personal writing, teaching, speaking about, and implementing the BSC during the past 20 years.

Findings

The author finds that academic commentary on the BSC often ignores its role in strategy execution.

Research limitations/implications

The commentary is unique to the author's personal experiences and may not be generalizable to other scholars who have not shared the same experiences.

Practical implications

The paper may help scholars better understand the role of the BSC for strategy formulation, communication and implementation. It may also aid them in teaching the BSC to students and executives.

Social implications

The paper discusses how the BSC can be used in public sector applications, as well as for companies that want to internalize environmental, social and community objectives in their strategies.

Originality/value

The paper reflects the personal views of the author; it is original to him.
Clinical features of axillary osmidrosis: A retrospective chart review of 723 Japanese patients
Authors: Morioka Daichi , Ohkubo Fumio , Amikura Yoshiyasu
Published: March 2013

Axillary osmidrosis often disturbs a person's social life, particularly in Asian countries. However, the clinical aspects of this condition have not been well documented in the English‐language published work. This study aimed to provide information on the features of axillary osmidrosis, with a particular focus on sex differences. A retrospective review was made of the charts for 723 Japanese patients (492 female, 231 male). The mean age at initial presentation (29.1 years) was nearly the same for males and females. Almost all patients (96.1%) had wet earwax, which was extremely high compared to its frequency in the general Japanese population. An association with hyperhidrosis was seen in 61.8% of these patients. Subjective odor levels in female patients were significantly lower than those in males (P < 0.001). A positive family history was more frequent for females than for males (P < 0.001), and prior treatment history was also more frequent for females than for males (P < 0.015). Most patients (86.6%) had received some treatments in our clinic. There were significantly fewer females who underwent surgical treatments compared to males (P = 0.026), as females preferred less invasive techniques (P < 0.001). Several features, including male/female ratios, and associations of wet earwax and hyperhidrosis, corresponded to previously reported data on axillary osmidrosis. Female patients were more concerned with axillary odor than males, and females had a tendency for polysurgery.
Costs of dispersal alter optimal offspring size in patchy habitats: combining theory and data for a marine invertebrate
Authors: Burgess Scott C. , Bode Michael , Marshall Dustin J.
Published: March 2013

Much of the theory on offspring size focuses on the effects of habitat quality on the relationship between offspring size and fitness. Habitat spacing may be another important factor that affects selection on offspring size when offspring disperse prior to colonization and accrue deferred costs that are mediated by offspring size.

We developed a theoretical model, based on a well‐known optimality model, of how selection on offspring size changes with dispersal distance. The model assumes that offspring fitness depends on both offspring size and dispersal duration and that dispersal time and distance are positively related. Such assumptions are based on thousands of marine invertebrate species with non‐feeding larvae, but our model also applies more generally to any organism where offspring size modifies the energetic costs of dispersal, and there is a positive relationship between dispersal duration and distance.

Our model predicts that, even when habitat quality does not vary, more isolated habitats may favour the production of fewer, larger offspring if smaller offspring incur greater deferred costs of dispersal. We then empirically demonstrate that offspring size and dispersal duration have interactive effects on post‐settlement survival in a marine invertebrate (Bugula neritina), and such size‐dependent deferred costs of dispersal are of a magnitude sufficient enough to potentially favour larger offspring in isolated habitats.

Together, our results indicate that the spatial pattern of suitable habitat could impose very different selective regimes on offspring size compared with the effects of habitat quality. Furthermore, our predictions contrast to those predicted for seed size and dispersal in plants, where the production of smaller, more numerous seeds is often a more efficient way for mothers to access distant, suitable habitat.
Shifts in microbial community composition and function in the acidification of a lead/zinc mine tailings
Authors: Chen Lin‐xing , Li Jin‐tian , Chen Ya‐ting , Huang Li‐nan , Hua Zheng‐shuang , Hu Min , Shu Wen‐sheng
Published: March 2013

In an attempt to link the microbial community composition and function in mine tailings to the generation of acid mine drainage, we simultaneously explored the geochemistry and microbiology of six tailings collected from a lead/zinc mine, i.e. primary tailings (T1), slightly acidic tailings (T2), extremely acidic tailings (T3, T4 and T5) and orange‐coloured oxidized tailings (T6). Geochemical results showed that the six tailings (from T1 to T6) likely represented sequential stages of the acidification process of the mine tailings. 16S rRNA pyrosequencing revealed a contrasting microbial composition between the six tailings: Proteobacteria‐related sequences dominated T1–T3 with relative abundance ranging from 56 to 93%, whereas Ferroplasma‐related sequences dominated T4–T6 with relative abundance ranging from 28 to 58%. Furthermore, metagenomic analysis of the microbial communities of T2 and T6 indicated that the genes encoding key enzymes for microbial carbon fixation, nitrogen fixation and sulfur oxidation in T2 were largely from Thiobacillus and Acidithiobacillus, Methylococcus capsulatus, and Thiobacillus denitrificans respectively; while those in T6 were mostly identified in Acidithiobacillus and Leptospirillum, Acidithiobacillus and Leptospirillum, and Acidithiobacillus respectively. The microbial communities in T2 and T6 harboured more genes suggesting diverse metabolic capacities for sulfur oxidation/heavy metal detoxification and tolerating low pH respectively.
The type II secretion system (Xcp) of Pseudomonas putida is active and involved in the secretion of phosphatases
Authors: Putker Florian , Tommassen‐van Boxtel Ria , Stork Michiel , Rodríguez‐Herva José J. , Koster Margot , Tommassen Jan
Published: March 2013

The genome of the Gram‐negative bacterium Pseudomonas putida harbours a complete set of xcp genes for a type II protein secretion system (T2SS). This study shows that expression of these genes is induced under inorganic phosphate (Pi) limitation and that the system enables the utilization of various organic phosphate sources. A phosphatase of the PhoX family, previously designated UxpB, was identified, which was produced under low Pi conditions and transported across the cell envelope in an Xcp‐dependent manner demonstrating that the xcp genes encode an active T2SS. The signal sequence of UxpB contains a twin‐arginine translocation (Tat) motif as well as a lipobox, and both processing by leader peptidase II and Tat dependency were experimentally confirmed. Two different tat gene clusters were detected in the P. putida genome, of which one, named tat‐1, is located adjacent to the uxpB and xcp genes. Both Tat systems appeared to be capable of transporting the UxpB protein. However, expression of the tat‐1 genes was strongly induced by low Pi levels, indicating a function of this system in survival during Pi starvation.
Touch DNA Collection Versus Firearm Fingerprinting: Comparing Evidence Production and Identification Outcomes
Authors: Nunn Samuel
Published: March 2013

A project by a metropolitan police agency in 2008–2009 had police use touch DNA kits to collect cell samples from seized firearms. To assess outcomes, results of touch DNA swabbing of firearms were compared to fingerprinting firearm evidence. The rationale was that fingerprinting, as the older technology, was the baseline against which to compare touch DNA. But little is known about ways to measure touch DNA productivity compared to fingerprinting. To examine differences between the two requires comparable measurements. Two measures were used: quantity of probative or investigative evidence produced and identification outcomes. When applied to firearms seized within an Indianapolis, IN police district, touch DNA produced a larger volume of evidence than fingerprinting, but identification outcomes for the two methods were equal. Because touch DNA was deployed by police patrol officers, there are implications for firearm forensics and the choice of forensic approaches used by police.
A Simple and Fast Detection Method for Bovine Milk Residues in Foods: A 2‐Site Monoclonal Antibody Immunochromatography Assay
Authors: Xuli Wu , Weiyi He , Ji Kunmei , Wenpu Wan , Dongsheng Hu , Hui Wu , Xinpin Luo , Zhigang Liu
Published: March 2013

The ingredient declaration on food labels assumes paramount importance in the protection of food‐allergic consumers. China has not implemented Food allergen labeling. A gold immunochromatography assay (GICA) was developed using 2 monoclonal antibodies (mAb) against the milk allergen β‐lactoglobulin in this study. The GICA was specific for pure milk samples with a sensitivity of 0.2 ng/mL. Milk protein traces extracted from 110 food products were detected by this method. The labels of 106 were confirmed by our GICA method: 57 food samples originally labeled as containing milk were positive for β‐lactoglobulin and 49 food samples labeled as not containing milk were negative for β‐lactoglobulin. However, 3 food samples falsely labeled as containing milk were found to contain no β‐lactoglobulin whereas 1 food sample labeled as not containing milk actually contained β‐lactoglobulin. First, these negatives could be because of the addition of a casein fraction. Second, some countries demand that food manufacturers label all ingredients derived from milk as “containing milk” even though the ingredients contain no detectable milk protein by any method. Our GICA method could thus provide a fast and simple method for semiquantitatation of β‐lactoglobulin in foods.

Practical Application: The present method provides a fast, simple, semiquantitative method for the determination of milk allergens in foods.
The Effect of Reversibility on a Manager's Decision to Record Asset Impairments
Authors: Trottier Kim
Published: March 2013

Over time, accounting standards have moved toward presenting more items at fair value on the balance sheet. Consistent with this trend, IAS No. 36 permits an impairment loss on a long‐lived asset to be reversed if the economic value of the asset recovers. This article uses empirical data from an experiment conducted with 118 managers to explore the implication of allowing impairment reversals on a manager's decision to record the loss. Results suggest that permitting reversals significantly increases the likelihood that a manager will record the impairment, especially if the manager has a bonus plan. The bonus plan effect is not caused by the manager's intention to smooth income through impairment reversals, but by his disutility from a bonus forgone if the value of the asset recovers but accounting rules prohibit him from reversing the loss.
Factors Influencing Corporate Environmental Disclosures
Authors: Wegener Matt , Elayan Fayez A. , Felton Sandra , Li Jingyu
Published: March 2013

We investigate the effectiveness of the Carbon Disclosure Project (CDP), a not‐for‐profit organization that facilitates environmental disclosures of firms with institutional investors, thereby serving as a corporate governance mechanism for shareholders to influence the firm's environmental disclosures. We examine firm characteristics associated with firms' decisions to disclose carbon‐related information via the CDP for a sample of 319 Canadian firms over a four‐year period. In particular, we examine how firms' decisions to disclose via CDP are associated with shareholder activism, litigation risk, and the opportunity for low‐cost positive publicity once requested by the firms' “signatory” investors. Our results also show that management's decision to release climate change data is associated with domestic, but not foreign, signatory investors. We also find that disclosing firms tend to be those from lower polluting industries with less exposure to litigation risk. This suggests that this new form of coordinated shareholder activism may not be successful at altering the behavior of firms that are heavier polluters.
Is Polaris a HOG? A Case Study*
Authors: Krause Michael J. , Wilson Michael S.
Published: March 2013

The main usefulness of a general purpose financial statement centers on its comparability to the financials produced by an entity's competition. This case works for both undergraduate and graduate students because it offers comparisons between two well known recreation industry companies. Financial statement analysis is a lesson which serves as an appropriate capstone to financial accounting education. Analyzing the financial statements of competing entities explains “why” accountants must implement the intricate “how” which produces the statements and the resulting decision models such as ratios and common‐sized statements. Compared to previous generations, current students will be more responsible for managing their own retirement funds. This case can help students start to appreciate investment analysis by providing enough detail for any level student to conduct financial statement evaluations that make comparisons to find successful fundamental business strategies.
Predictors of Initial and Sustained Remission from Alcohol Use Disorders: Findings from the 30‐Year Follow‐Up of the San Diego Prospective Study
Authors: Trim Ryan S. , Schuckit Marc A. , Smith Tom L.
Published: March 2013

Background

Individuals who report problematic drinking early in life often recover from alcohol‐related disorders, with or without formal treatment. While risk factors associated with developing alcohol use disorders (AUDs), such as a family history of alcoholism and the genetically influenced low level of response (LR) to alcohol, have been identified, less is known about characteristics that relate to remission from AUDs.

Methods

The male subjects (98% Caucasian) for this study were 129 probands from the San Diego Prospective Study who were first evaluated at age 20 as drinking but not alcohol‐dependent young men, most of whom were college graduates by follow‐up. The individuals evaluated here met criteria for an AUD at their first follow‐up at ages 28 to 33 and were followed every 5 years for the next 2 decades. Discrete‐time survival analysis was used to examine rates of initial and sustained AUD remission and to evaluate the relationships of premorbid characteristics and other risk factors to these outcomes.

Results

Sixty percent of the sample met criteria for an initial AUD remission of 5 or more years, including 45% with sustained remission (i.e., no subsequent AUD diagnosis). Higher education, lower drinking frequency, and having a diagnosis of alcohol abuse (rather than dependence) were associated with higher rates of initial AUD remission. A lower LR to alcohol at age 20, as well as lower drinking frequency, having received formal alcohol treatment, and older age at the first follow‐up all predicted a greater likelihood of sustained AUD remission.

Conclusions

This study identified key factors associated with initial and sustained AUD remission in subjects diagnosed with AUD in young adulthood. Characteristics associated with better outcomes early in the life span, such as lower drinking frequency and early treatment, appear to have a lasting impact on remission from AUD across adulthood.
QTL and association analysis for skin and fibre pigmentation in sheep provides evidence of a major causative mutation and epistatic effects
Authors: Raadsma H. W. , Jonas E. , Fleet M. R. , Fullard K. , Gongora J. , Cavanagh C. R. , Tammen I. , Thomson P. C.
Published: March 2013

The pursuits of white features and white fleeces free of pigmented fibre have been important selection objectives for many sheep breeds. The cause and inheritance of non‐white colour patterns in sheep has been studied since the early 19th century. Discovery of genetic causes, especially those which predispose pigmentation in white sheep, may lead to more accurate selection tools for improved apparel wool. This article describes an extended QTL study for 13 skin and fibre pigmentation traits in sheep. A total of 19 highly significant, 10 significant and seven suggestive QTL were identified in a QTL mapping experiment using an Awassi × Merino × Merino backcross sheep population. All QTL on chromosome 2 exceeded a LOD score of greater than 4 (range 4.4–30.1), giving very strong support for a major gene for pigmentation on this chromosome. Evidence of epistatic interactions was found for QTL for four traits on chromosomes 2 and 19. The ovine TYRP1 gene on OAR 2 was sequenced as a strong positional candidate gene. A highly significant association (P < 0.01) of grandparental haplotypes across nine segregating SNP/microsatellite markers including one non‐synonymous SNP with pigmentation traits could be shown. Up to 47% of the observed variation in pigmentation was accounted for by models using TYRP1 haplotypes and 83% for models with interactions between two QTL probabilities, offering scope for marker‐assisted selection for these traits.
Hospital admissions in poorly nourished, compared with well‐nourished, older South Australians receiving ‘Meals on Wheels’: Findings from a pilot study
Authors: Luscombe‐Marsh Natalie , Chapman Ian , Visvanathan Renuka
Published: March 2013

Aim

To evaluate whether ‘Meals on Wheels’ (MOW) improves health and reduces hospital admissions in poorly nourished (PN) older people.

Methods

Two hundred and fifty older South Australians were retrospectively classified: (i) PN (MNA score <24) receiving MOW (MOW PN); (ii) PN not receiving MOW (non‐MOW PN); and (iii) well‐nourished (WN). Data regarding their health were compared.

Results

Health outcomes at baseline for MOW PN and non‐MOW PN were not different, but both were worse than the WN. Over 12 months, weight loss was ∼2–3 times greater in both PN than WN groups. Hospital admissions were not different for MOW PN compared with non‐MOW PN and WN, but non‐MOW PN had 2.9 as many admissions and spent 5 days more in hospital than WN (all Ps < 0.05).

Conclusion

Providing MOW to nutritionally vulnerable older people may not prevent age‐related decline in health, although a potential reduction in hospital admissions warrants investigation.
Pelvic floor trauma in childbirth
Authors: Dietz Hans Peter
Published: March 2013

The investigation of female pelvic floor function and anatomy is moving from the fringes to the mainstream of urogynaecology and female urology, and it is becoming increasingly relevant for obstetrics. We are coming to realise that pelvic floor trauma in labour is common, usually overlooked, and a major factor in the causation of pelvic organ prolapse. Modern imaging methods such as magnetic resonance and 3D/4D ultrasound have enabled us to diagnose such trauma reliably and accurately, most commonly in the form of an avulsion of the puborectalis muscle; that is, a disconnection of the muscle from its insertion on the os pubis. Such damage to the levator muscle is macroscopically evident and can also be palpated, a skill that is available to every clinician, requiring neither investment nor specialised equipment. In this review, I will describe pelvic floor assessment by palpation and ultrasound and illustrate the commonest abnormalities and their clinical consequences. This paper will not focus on magnetic resonance imaging due to technical restrictions, cost and access issues in most jurisdictions, and because several papers have recently shown that ultrasound is at least as effective in diagnosing such trauma. Anal sphincter trauma is generally well covered in the literature and hence not subject of this review.
Prevention of mother‐to‐child transmission of hepatitis B virus (HBV) during pregnancy and the puerperium: Current standards of care
Authors: Giles Michelle L. , Grace Ruth , Tai Amy , Michalak Katarzyna , Walker Susan P.
Published: March 2013

Background

Mother‐to‐child transmission (MTCT) of hepatitis B virus continues to occur despite the interventions of hepatitis B vaccination and immunoglobulin. The most significant risk factor in transmission is high maternal viral load. Being aware of viral replicative activity permits risk stratification and allows the opportunity for additional preventative measures such as antiviral therapy.

Methods

Retrospective audit of investigations and clinical management among hepatitis B surface antigen–positive pregnant women from three maternity services across Victoria over a five‐year period from 2006 to 2011.

Results

Over the study period at the three institutions, there were 46,855 births, and 398 hepatitis B‐positive pregnant women. 87% of the women were non‐Australian‐born. Viral load testing was performed in <20% of all pregnancies, and hepatitis B e antigen status assessed in 33%. Only 18% of the women with hepatitis B were referred for specialist care, but if referred, they were more likely to have an assessment of viral replicative status performed. Compliance with administration of neonatal hepatitis B immunoglobulin and birth‐dose vaccination was high (>90%).

Conclusion

There is scope for considerable improvement in referral and assessment of pregnant women with hepatitis B infection. Guidelines addressing the issue of maternal viral replicative status and the need for antiviral therapy may assist in guiding clinical management.
Smoking is accompanied by a suppressed cervical nitric oxide release in women with high‐risk human papillomavirus infection
Authors: Rahkola‐Soisalo Päivi , Mikkola Tomi S. , Vuorento Saara , Ylikorkala Olavi , Väisänen‐Tommiska Mervi
Published: March 2013

Objective

Both smoking and the release of nitric oxide (NO) in the uterine cervix are determinants for high‐risk human papillomavirus (hrHPV) infection. We compared the cervical NO release between smoking and non‐smoking women with and without hrHPV infection.

Design

Open clinical cohort study.

Setting

University Hospital in Finland.

Population

One hundred and twenty‐five smoking and 301 non‐smoking women, with (n = 244) and without (n = 182) hrHPV infection. In total, 264 women showed cytological and/or histological cervical epithelial changes.

Methods

The presence of hrHPV was tested by an HPV DNA test and the release of NO was assessed from NO metabolites in the cervical fluid by the Griess reaction.

Main outcome measures

The difference in cervical NO release between smoking and non‐smoking women with and without hrHPV.

Results

Infection with hrHPV in smokers (70%) was more frequent (p = 0.001) than in non‐smokers (52%). As a whole, smoking was accompanied by a 35% decrease (p = 0.04) in NO release in hrHPV‐infected women (35.9 μmol/L, 95% confidence interval 27.0–44.2) compared with non‐smoking hrHPV‐ infected women (48.3 μmol/L, 95% confidence interval 38.0–56.2). No difference in NO release between smokers and non‐smokers was seen in women with healthy cervical epithelium, but smoking was accompanied by a suppressed (26%) NO release (p = 0.03) in women with either cytological or histological changes.

Conclusions

Smoking may suppress NO release in the uterine cervix in women with hrHPV infection.
Artificial Organs 2012: A Year in Review
Authors: Malchesky Paul S.
Published: March 2013

In this editor's review, articles published in 2012 are organized by category and briefly summarized. We aim to provide a brief reflection of the currently available worldwide knowledge that is intended to advance and better human life while providing insight for continued application of technologies and methods of organ replacement, recovery, and regeneration. As the official journal of the International Federation for Artificial Organs, the International Faculty for Artificial Organs, and the International Society for Rotary Blood Pumps, Artificial Organs continues in the original mission of its founders “to foster communications in the field of artificial organs on an international level.” Artificial Organs continues to publish developments and clinical applications of artificial organ technologies in this broad and expanding field of organ replacement, recovery, and regeneration from all over the world. We take this time also to express our gratitude to our authors for offering their work to this journal. We offer our very special thanks to our reviewers who give so generously of time and expertise to review, critique, and especially provide such meaningful suggestions to the author's work whether eventually accepted or rejected, and especially to those whose native tongue is not English. Without these excellent and dedicated reviewers, the quality expected from such a journal could not be possible. We also express our special thanks to our publisher, Wiley Periodicals, for their expert attention and support in the production and marketing of Artificial Organs. We look forward to recording further advances in the coming years.
The prevalence of retinopathy in subjects with and without type 2 diabetes mellitus
Authors: Olafsdottir Eydis , Andersson Dan K. G. , Dedorsson Inger , Stefánsson Einar
Published: March 2013

Purpose:  To evaluate the prevalence of and risk factors for, retinopathy in a geographically defined population with type 2 diabetes mellitus compared with a control group of subjects without diabetes, matched by age, sex and residence in order to find the retinopathy attributable to type 2 diabetes.

Methods:  The study populations are, on one hand, a prevalence cohort of subjects with type 2 diabetes resident in the community of Laxå, Sweden, and on the other a control group, matched by age, gender and residence with those with a diagnosis of type 2 diabetes mellitus. Retinopathy was graded from fundus photographs using a modification of the Early Treatment Retinopathy Study (ETDRS) adaptation of the modified Airlie House classification of diabetic retinopathy (DR).

Results:  Any retinopathy was found in 34.6% in the type 2 diabetes cohort and in 8.8% in the control group without diabetes. Among the diabetic patients, any retinopathy was significantly associated with duration of diabetes (p = 0.0001), HbA1c (p = 0.0056), systolic blood pressure (p = 0.0091) and lower serum cholesterol (p = 0.0197) in multivariate logistic regression analyses. Having retinopathy in the control group was associated only with systolic blood pressure (p = 0.0014) in logistic regression analysis.

Conclusions:  The prevalence of retinopathy among patients with type 2 diabetes in Laxå, Sweden, was similar or somewhat lower compared with other studies in the Nordic countries. The prevalence of retinopathy in a control group without diabetes equalled numbers from population studies worldwide. Our study indicates that the retinopathy that can be attributed to hyperglycaemia in the diabetic state is less common than is usually accounted for. A considerable fraction of retinopathy in subjects with diabetes may instead be due to other factors such as hypertension and should thus be treated correspondingly.
Behaviours related to executive functions and learning skills at 11 years of age after extremely preterm birth: a Swedish national prospective follow‐up study
Authors: Farooqi Aijaz , Hägglöf Bruno , Serenius Fredrik
Published: March 2013

Aim

We investigated a national cohort of children born extremely immature (<26 weeks gestation, EI) regarding the nature, frequency and severity of the behavioural problems related to the executive functions (EF) and concerning learning skills, from the perspectives of parents and teachers.

Methods

At 11 years of age 86 of 89 survivors of this cohort were studied and compared with an equal number of controls. Behaviours related to EF, and learning skills were assessed by a validated instrument, namely the Five to Fifteen questionnaire sent by mail to parents and teachers.

Results

Compared with controls, parents of EI children reported significantly more problems in behaviours related to EF in all areas assessed (Attention, Hyperactivity/Impulsivity, Hypoactivity, Planning/Organizing, and Working Memory). Teachers′ ratings showed a similar pattern. EI children also displayed deficient skills in the 4 standard measures of learning skills. Multivariate analysis revealed that prematurity, gender and behavioural composite score was associated with learning skills. Only a relatively small proportion of EI children (10–30%) exhibited clinically significant impairments.

Conclusion

Despite a favourable outcome in many school‐age children born at the threshold of viability, these are at increased risk of developing behavioural problems related to EF.
Preparing for Physical Activity: Pedometer Acquisition as a Self‐regulatory Strategy
Authors: Koring Milena , Parschau Linda , Lange Daniela , Fleig Lena , Knoll Nina , Schwarzer Ralf
Published: March 2013

When people intend and plan to perform higher levels of physical activity, they do not start on impulse without preparing. Thus, preparation is a behavioral construct positioned between planning and target behavior. This may be reflected by the acquisition of sports equipment as well as monitoring devices such as pedometers. The research questions are who takes such preparatory action, whether picking up a complimentary pedometer can be predicted by self‐efficacy and outcome expectancies, and whether this kind of preparatory action facilitates subsequent physical activity. A longitudinal physical activity survey was conducted with 143 university students who were offered a complimentary pedometer. Collecting this free gift served as indicator of preparatory behavior. Outcome expectancies and self‐efficacy beliefs were specified as predictors of this behavior. Two weeks later, physical activity differences between the groups were determined. Collecting the pedometer was associated with higher levels of physical activity at follow‐up. Outcome expectancies failed to predict the pedometer collection, but self‐efficacy did. An interaction between these two factors indicated that self‐efficacy compensated for low outcome expectancies. Pedometer acquisition signifies a preparatory action that is facilitated by self‐efficacy. Positioned between planning and target behavior, they constitute a proximal self‐regulatory step towards health behavior change.
Do Private Tutoring Expenditures Raise Academic Performance? Evidence from Middle School Students in South Korea
Authors: Ryu Deockhyun , Kang Changhui
Published: March 2013

To shed light on the effectiveness of educational inputs for student outcomes, this paper examines the effect of private tutoring expenditures on the academic performance of middle school students in South Korea. To address endogeneity, the paper uses instrumental variables, first‐difference, propensity‐score matching and nonparametric bounding methods. We apply these methods to a panel dataset from South Korea, the Korea Education Longitudinal Study. The results show that the true effect of private tutoring remains, at most, modest. Instrumental variables (first‐difference) estimates suggest that a 10‐percent increase in expenditure raises a test score by 0.03 standard deviations or 1.1 percent (0.002 standard deviations or 0.08 percent). Matching estimates imply that the same amount of increase in expenditure leads to a 0.33 to 0.72 percent higher average test score. The tightest bounds of the effect of tutoring reveal that a 10‐percent increase in expenditure improves the test score by a low of 0 to a high of 2.01 percent, while statistical tests fail to rule out zero effects. The modest effects of private tutoring found in the present study are comparable to the effects of public school expenditures on test scores and earnings estimated in previous studies.
Reticulocytes: Plasmodium vivax target cells
Authors: Moreno‐Pérez Darwin A. , Ruíz Jhenniffer A. , Patarroyo Manuel A.
Published: March 2013

Reticulocytes represent the main invasion target for Plasmodium vivax, the second most prevalent parasite species around the world causing malaria in humans. In spite of these cells' importance in research into malaria, biological knowledge related to the nature of the host has been limited, given the technical difficulties present in working with them in the laboratory. Poor reticulocyte recovery from total blood, by different techniques, has hampered continuous in vitro P. vivax cultures being developed, thereby delaying basic investigation in this parasite species. Intense research during the last few years has led to advances being made in developing methodologies orientated towards obtaining enriched reticulocytes from differing sources, thereby providing invaluable information for developing new strategies aimed at preventing infection caused by malaria. This review describes the most recent studies related to obtaining reticulocytes and discusses approaches which could contribute towards knowledge regarding molecular interactions between target cell proteins and their main infective agent, P. vivax.
Microwave‐Assisted Synthesis and Tyrosinase Inhibitory Activity of Chalcone Derivatives
Authors: Liu Jinbing , Chen Changhong , Wu Fengyan , Zhao Liangzhong
Published: March 2013

A series of chalcones and their derivatives were synthesized, and their inhibitory effects on the diphenolase activity of mushroom tyrosinase were evaluated. The results showed that some of the synthesized compounds exhibited significant inhibitory activity, and four compounds exhibited more potent tyrosinase inhibitory activity than the reference standard inhibitor kojic acid (5‐hydroxy‐2‐(hydroxymethyl)‐4H‐pyran‐4‐one). Specifically, 1‐(‐1‐(4‐methoxyphen‐ yl)‐3‐phenylallylidene)thiosemicarbazide (18) exhibited the most potent tyrosinase inhibitory activity with IC50 value of 0.274 μm. The inhibition mechanism analysis of 1‐(‐1‐(2,4‐dihydroxyphenyl)‐3‐phenylallylidene) thiosemicarbazide (16) and 1‐(‐1‐(4‐methoxyphenyl)‐3‐phenylallylidene) thiosemicarbazide (18) demonstrated that the inhibitory effects of the two compounds on the tyrosinase were irreversible. Preliminary structure activity relationships' analysis suggested that further development of such compounds might be of interest.
Dietary long chain n‐3 polyunsaturated fatty acids prevent allergic sensitization to cow's milk protein in mice
Authors: van den Elsen L. W. J. , van Esch B. C. A. M. , Hofman G. A. , Kant J. , van de Heijning B. J. M. , Garssen J. , Willemsen L. E. M.
Published: March 2013

Background

Cow's milk allergy is one of the most common food allergies in children and no treatment is available. Dietary lipid composition may affect the susceptibility to develop allergic disease.

Objective

Assess whether dietary supplementation with long chain n‐3 polyunsaturated fatty acids (n‐3 LCPUFA) prevents the establishment of food allergy.

Methods

Mice were fed a control or fish oil diet before and during oral sensitization with whey. Acute allergic skin response, serum immunoglobulins as well as dendritic cell (DC) and T cell subsets in mesenteric lymph nodes (MLN), spleen and/or small intestine were assessed.

Results

The acute allergic skin response was reduced by more than 50% in sensitized mice fed the fish oil diet compared to the control diet. In addition, anti‐whey‐IgE and anti‐whey‐IgG1 levels were decreased in the fish oil group. Serum transfer confirmed that the Th2‐type humoral response was suppressed since sera of fish oil fed sensitized mice had a diminished capacity to induce an allergic effector response in naïve recipient mice compared to control sera. Furthermore, the acute skin response was diminished upon passive sensitization in fish oil fed naïve recipient mice. In addition, the percentage of activated Th1 cells was reduced by fish oil in spleen and MLN of sham mice. The percentage of activated Th2 cells was reduced in both sham‐ and whey‐sensitized mice. In contrast, whey‐sensitized mice showed an increased percentage of CD11b+CD103+CD8α‐ DC in MLN in association with enhanced FoxP3+ regulatory T cells (Treg) in spleen and intestine of fish oil fed whey‐sensitized mice compared to sham mice.

Conclusions and Clinical Relevance

Dietary n‐3 LCPUFA largely prevented allergic sensitization in a murine model for cow's milk allergy by suppressing the humoral response, enhancing local intestinal and systemic Treg and reducing acute allergic symptoms, suggesting future applications for the primary prevention of food allergy.
A Novel BMP2‐Coprecipitated, Layer‐by‐Layer Assembled Biomimetic Calcium Phosphate Particle: A Biodegradable and Highly Efficient Osteoinducer
Authors: Zheng Yuanna , Wu Gang , Liu Tie , Liu Yi , Wismeijer Daniel , Liu Yuelian
Published: March 2013

Purpose

To repair large‐size bone defects, most bone‐defect‐filling materials in clinic need to obtain osteoinductivity either by mixing them with particulate autologous bone or adsorbing bone morphogenetic protein 2 (BMP2). However, both approaches encounter various limitations. In this study, we hypothesized that our novel particles of biomimetic BMP2‐coprecipitated calcium phosphate (BMP2‐cop.BioCaP) could serve as an independent and biodegradable osteoinducer to induce bone formation efficiently for these bone‐defect‐filling materials, for example, deproteinized bovine bone (DBB).

Materials and Methods

We alternately layer‐by‐layer assembled amorphous and crystalline CaP triply to enable a “bamboo‐like” growth of the particles. We functionalized BioCaP by coprecipitating BMP2 into the most outer layer of BioCaP. We monitored the degradation, osteoinductivity, and foreign‐body reaction of either BMP2‐cop.BioCaP or its combination with DBB in an ectopic site in rats.

Results

After 5 weeks, the BMP2‐cop.BioCaP significantly induced new bone formation not only alone but also when mixed with DBB. Its osteoinductive efficiency was 10‐fold higher than the adsorbed BMP2. Furthermore, BMP2‐cop.BioCaP also reduced significantly the host foreign‐body reaction to DBB in comparison with the adsorbed BMP2. After a 5‐week implantation, more than 90% of BMP2‐cop.BioCaP degraded.

Conclusions

These findings indicate a promising clinical potential for BMP2‐cop.BioCaP in the repair of large‐size bone defects.
Nonremoval of Immediate Abutments in Cases Involving Subcrestally Placed Postextractive Tapered Single Implants: A Randomized Controlled Clinical Study
Authors: Degidi Marco , Nardi Diego , Daprile Giuseppe , Piattelli Adriano
Published: March 2013

Purpose

The aim of this trial was to assess if the nonremoval of abutments placed at the time of surgery would improve bone and gingival healing around single immediately restored implants placed in postextraction sockets.

Materials and Methods

All patients received a single square‐threaded tapered implant placed in postextraction sockets and immediately restored. All the implants were placed 2.0 mm below the bone crest, avoiding any contact with the coronal portion of the buccal wall. Six months after surgery, 35 patients were treated following the control standard prosthetic protocol: the abutments were removed and impressions were made directly on the implant platform. Thirty‐three patients underwent the “one abutment at one time” test protocol: impressions were made of the abutments using snap‐on abutment copies. The dimensional changes of the soft and hard tissues were assessed using digital photography and cone beam computed tomography radiographs immediately after surgery and at 6‐, 12‐, and 24‐month follow‐up examinations.

Results

All implants were osseointegrated and clinically stable at the follow‐up examinations. No statistically significant difference was evidenced between the two groups regarding the measurement of vertical bone healing. After the placement of the final restoration, a significant horizontal loss in the hard tissue portion over the implant platform was assessed (p = .03 mesial sites; p = .04 distal sites). An 87% increase of the mean recession of the buccal soft tissue was observed in the control group (+0.27 mm) in the same time frame.

Conclusions

The nonremoval of abutments placed at the time of the surgery improves the stability of healed soft and hard tissues around the immediately restored, subcrestally placed tapered single maxillary implant.