bluuebunny/crossref_metadata_2025 huggingface dataset:
Simple Estimation Method for the 2016 Kumamoto Earthquake’s Direct Damage Amount
Authors: Cui Qinglin , Cui Mingji , Toyoda Toshihisa , Taniguchi Hitoshi ,   National Research Institute for Earth Science and Disaster Resilience 3-1 Tennodai, Tsukuba-shi, Ibaraki 305-0006, Japan,   Kinugasa Research Organization, Ritsumeikan University, Kyoto, Japan,   Center for Social Systems Innovation, Kobe University, Kobe, Japan,   Tono Research Institute of Earthquake Science, Gihu, Japan
Published: June 2017

It takes a significantly long time to estimate a direct damage amount based on a damage investigation. However, in the response immediately after a disaster, the investigation and estimation of damage are often conducted later because of a lack of human resources. Especially in the case of a huge earthquake that affects a wide area, the disaster cannot be fully responded to by the municipalities and prefectures alone. Support from the entire country, and in some cases from other countries, is essential to the disaster response. Precise information regarding the direct damage amount must be transmitted promptly. Accordingly, in this study a simple method to promptly estimate the direct damage amount caused by an earthquake disaster is proposed and applied to the case of the 2016 Kumamoto Earthquake.
Using Registered Dental Hygienists to Promote a School-Based Approach to Dental Public Health
Authors: Simmer-Beck Melanie , Wellever Anthony , Kelly Patricia
Published: June 2017

We examine a strategy for improving oral health in the United States by focusing on low-income children in school-based settings. Vulnerable children often experience cultural, social, economic, structural, and geographic barriers when trying to access dental services in traditional dental office settings. These disparities have been discussed for more than a decade in multiple US Department of Health and Human Services publications. One solution is to revise dental practice acts to allow registered dental hygienists increased scope of services, expanded public health delivery opportunities, and decreased dentist supervision.

We provide examples of how federally qualified health centers have implemented successful school-based dental models within the parameters of two state policies that allow registered dental hygienists varying levels of dentist supervision.

Changes to dental practice acts at the state level allowing registered dental hygienists to practice with limited supervision in community settings, such as schools, may provide vulnerable populations greater access to screening and preventive services. We derive our recommendations from expert opinion.
Addressing Oral Health Disparities Via Educational Foci on Cultural Competence
Authors: Behar-Horenstein Linda S. , Warren Rueben C. , Dodd Virginia J. , Catalanotto Frank A.
Published: June 2017

An ever-present challenge for the oral health profession is to reduce the extent of oral disease among racial and ethnic minority populations. Adding to this complex dilemma is the linkage between oral health and systemic health.

We describe enhanced cultural competency, in the context of individual cultural beliefs, values, language, practice, and health behaviors, among dental professionals, as one approach to meeting the dental care needs of the underserved. An overview and examples of teaching methods used by University of Florida dental educators to enhance student cultural competency is provided.

Evidence-based evaluation results provide evidence of methodology efficacy. We conclude by describing actions that can be implemented by academic dental institutions to facilitate development of culturally competent practitioners.
Determinants of profitability according to groups of banks in Albania
Authors: Hallunovi Dr.Sc. Arjeta
Published: June 2017

The paper analyzed the determinants of profitability of all the commercial banks in Albania, where the banks were analyzed by dividing into groups[1]. These determinants are categorized into two groups, internal and external factors. The objective of the study is to determine the factors that affect the profitability in commercial banks, to show how they differ according to groups of the banks and making some recommendations which can help the management. A panel data with all the commercial banks that operate in Albania is analyzed for the period 2009-2014. To measure the profitability is used the independent variable return on assets. Banking specific factors that are used in this study include variables such as bank size, asset management, credit risk, liquidity of assets, capital adequacy, operational efficiency and cost of financing. On the other hand is taken into consideration only one industry specific factor, which is the concentration and some macroeconomic factors as GDP, exchange rate and inflation. The quantitative data are obtained from the financial statements of commercial banks, INSTAT, Bank of Albania, World Bank and Bankscope, in order to make empirical analysis needed to identify and measure the determinants of bank profitability. In particular, the multiple regression analysis is used to measure the impact of determinants in bank profitability and to realize empirical analysis is used Eviews  7.The results of the study showed a positive relationship between bank size and  profitability, statistically important in the group 2, with 1% level of significance. The credit risk had an inverse relation with profitability in the model, statistically significant at 1% level of significance for the group 2 and 5% for the group 1 and 3. While, in terms of macroeconomic factors, GDP had a positive relationship with profitability  and  it is statistically significant in the group 3. On the other hand, inflation and exchange rate showed a positive relation with profitability (ROA/ROE) but statistically insignificant for the model.[1] According to the Bank of Albania, in December 2014, banks in the Albanian sector are divided by size of activity: 1) The bank group 1 (0-2% of total banking sector assets) include  United Bank of Albania, Veneto Bank, International Commercial Bank, First Investment Bank, Credit Bank of Albania; 2) The bank group 2  (2-7% of total banking sector assets) include Procredit Bank, Credit Agricole Bank, National Bank of Greece, Societe Generale Bank - Albania, Alpha Bank - Albania, Union Bank; and 3) The banks group 3 (about 7% of total banking sector assets) include  Raiffeisen Bank, Credins Bank, National Commercial Bank, Intesa Sanpaolo Bank-Albania, Tirana Bank.
The Interaction between Priority and Novelty as Fundamentals for Patent Protection
Authors: Pepeljugoski Dr.Sc. Valentin , Pepeljugoska LL.M. Ana
Published: June 2017

The priority and novelty are one of the most important centers of the patent law systems worldwide. In light of these two key points, the methodology of this article envisages the comparison between these two points globally and regionally, focusing on the Republic of Macedonia and Kosovo. This article concentrates firstly in structuring the patent law in the context of the first-to-file system. By doing so the article presents the overall structure of the novelty provisions in the international legal framework as well as in the Republic of Macedonia and Kosovo, by linking its similarities and variances. The accent on the novelty is then brought into correlation with the priority. Furthermore, the difference between the concepts of novelty and priority is explained by illuminating the detailed aspect of certain international and domestic rules. The discussion that follows elaborates on the basic principles and general terms of priority and novelty. In such way the article distinguishes several fundamental issues connected with the present setting of the priority right, among which the most important issue of applying the priority rule also to the states that are not members of the Paris Union. The authors conclude with some observations on continuity and change in the patent system.
The Collaborative Management Model on Developing the Infrastructure of the Pomalaa’s Airport, Indonesia
Authors: Sabaruddin Dr.Sc. Abdul
Published: June 2017

Collaborative management of public sector is being introduced as a new approach to solve the problems which is mainly on the restrictiveness of bureaucracy in answering such public demand. Therefore, collaboration approach presents new actors out of the government in processing the public sectors. The relationship among actors in its collaboration is well developed through consensus to gain valuable decision to all. Based on the problems mentioned, this study focuses on the model of collaborative management on developing the infrastructure of an airport. To answer the objective of the study, therefore, this research applied qualitative approach in which the respondents are those who were being involved in construction process of the airport. The data gained from interview will be analysed through interactive model consisting of some procedures; data reduction, data presentation, verification of the data/ drawing conclusion. The result showed that collaborative management model in infrastructure development of the airport was a management model, in this case collective action based on the principle of synergetic participation. In this context, there was no single actor on the development of infrastructure of the airport. Through collective action, the related aspects, in this case the development of infrastructure, was transparently communicated to avoid miscommunication among the members. Therefore, the actors which were being involved on the collaboration bore the needs reasonably and also there was no such member who were being burden. Thus, the implication of collaboration based on the consensus, the collaboration on the development of infrastructure of the airport is on the basis of participative, which pointed out the appointment and the continuation of the development.
Tillage and Rotation Interactions for Corn and Soybean Grain Yield as Affected by Precipitation and Air Temperature
Authors: Wilhelm W. W. , Wortmann Charles S.
Published: June 2017

Reduced tillage, including no‐till, and crop rotation are common practices for corn (Zea mays L.) and soybean [Glycine max (L.) Merr.] production in the Midwest. Benefits of no‐till vary with latitude and cropping system. This study was conducted to evaluate the influence of seasonal temperature and precipitation on the effects of primary tillage (plow, disk, chisel, subsoil, ridge‐till, and no‐till) and rotated and continuous corn and soybean production under rainfed conditions over 16 yr in southeastern Nebraska. Corn and soybean produced less grain with greater summer temperatures. Corn yield increased with less spring and more summer rainfall. Tillage and rotation practices affected corn grain yield; but only rotation affected soybean yield. Corn produced less grain with no‐till than with plow. The tillage × year interaction was significant for both crops; the yield advantage for plow was less during seasons with warmer springs. Soybean grain yield was less responsive to favorable environments with the chisel than other tillage treatments. Grain yield was greater with rotation than continuous cropping for both corn (7.10 vs. 5.83 Mg ha−1) and soybean (2.57 vs. 2.35 Mg ha−1). The benefit of rotation in terms of grain yield was greatest for corn during years with cool springs. The benefit of rotation for soybean grain yield did not vary with weather conditions. Seasonal temperature and rainfall patterns influenced the effects of tillage and rotation on corn yield. In contrast, for soybean, only the pattern of temperature influenced the effect of tillage on yield.
Predictive Value of Serum Infliximab Levels at Induction Phase in Rheumatoid Arthritis Patients
Authors: Jurado Teresa , Plasencia-Rodríguez Chamaida , Martínez-Feito Ana , Navarro-Compán Victoria , Rispens Theo , Vries Annick de , Bloem Karien , Olariaga Eva-María , Diego Cristina , Villalba Alejandro , Peiteado Diana , Nuño Laura , Bonilla Maria-Gema , Balsa Alejandro , Pascual-Salcedo Dora
Published: June 2017

Background:

The Infliximab, has proven effective in treating rheumatoid arthritis (RA). A good clinical response is usually associated with high serum drug levels. Development of antibodies toward Infliximab (ATI) can increase drug clearance, leading to treatment failure.

Aims:

To analyze whether serum Infliximab trough levels (ITL) at the induction phase are associated with Infliximab clearance and clinical outcomes at week(W) 54 and to investigate the association with immunogenicity development.

Methods:

Observational retrospective study in which ITL from 66 RA patients were measured by capture ELISA at W0, W2, W6, W14 and 22. Patients were classified as ITLpos if Infliximab was detectable at W54 and ITLneg otherwise. ATI were assayed by bridging ELISA and by two drug-tolerant assays. ITL cut-off values were established by ROC curves. The association between ITL at early-stage and clearance of Infliximab at W54 was analyzed by univariable and multivariable logistic regression.

Results:

ITLneg patients (n=25) always had significantly lower Infliximab levels than ITLpos (n=41). An ITL value of 4.4 μg/mL at W6 best predicted W54 Infliximab absence. In the multivariable analysis, only ITL below the cut-off at W6 (OR: 86.6; 95%CI: 6.58-1139.99) and non-use of methotrexate (OR: 6.9; 95%CI: 1.04-45.84) remained significantly associated with W54 Infliximab absence. ATI were more frequent in patients with ITL below the cut-off at W6.

Conclusions:

In RA, ITL at induction phase are inversely associated with Infliximab clearance and clinical outcomes at W54. ATI was the main reason for low early ITL. A predictive value of ITL at W6 was found as a useful prognostic measure of treatment efficacy.
STANDARDIZATION OF MODEL OF INDUCTION OF HEPATOTOXICITY WITH ANTI-TUBERCULOSIS DRUGS IN WISTAR ALBINO RATS
Authors: Kapgate Sarita M , Patil Abhijit B
Published: June 2017

Objective: The objective of the study to standardize the model of hepatotoxicity induced by ATT drugs in Wistar Albino rats. Isoniazid (INH), rifampicin (RMP), pyrazinamide (PZA), the first line drugs used in the treatment of tuberculosis (TB) associated with the potential adverse effect. Numerous animal studies were reported endeavoring induction and cure of anti-TB (ATT) drug-induced hepatotoxicity using herbal and chemical drugs. However, the previous reported study failed to replicate where Wistar albino rats were treated with INH, RMP, and PZA and had shown the significant development of liver injury. Hence in present paper, aimed to develop a standardize model of induction of hepatotoxicity with ATT drugs.Methods: Wistar rats were treated with ATT drugs in combination in various doses up to 4-8 weeks. Total nine experiments were conducted to achieve successful hepatotoxicity. The aspartate aminotransferase (AST), alanine aminotransferase (ALT), and alkaline phosphatase (ALP) were the biochemical parameters of assessment. Histopathological changes in the liver were also examined.Results: No evidence of any liver injury or an inflammatory infiltrate has been observed as had been reported in the previous studies. Rather decrease in serum ALT levels has been observed by researcher. In short, hepatic injury cannot be developed with the doses used in previous reported papers. The successful attempt to induce hepatotoxicity can be achieved with the doses of INH - 100, RMP - 300, PZA - 700 mg/kg. The findings were confirmed by the raised ALT, AST, and ALP levels compared with baseline. The histopathological changes also support the findings.Conclusion: The dose of INH - 100, RMP – 300 and PZM - 700 mg/kg. Succeeds to induce hepatotoxicity in Wistar albino rats and Swiss albino mice as well.
ANALYSIS OF EFFICIENCY OF VACCINES AGAINST BRUCELLOSIS IN CATTLE IN THE REPUBLIC OF KAZAKHSTAN
Authors: Abutalip Aspen , Matikhan Nurali , Kanatbayev Serik , Bazarbayev Marat , Vorobyov Viktor
Published: June 2017

Objective: This article analyzes the efficiency of live vaccines obtained from the strains of Brucella abortus 82 and 75/79-AV and RB-51 in some regions of Kazakhstan in 2012-2014 and recommends optimal scheme of their use. Methods: There were analyzed the effectiveness of the use of live vaccines (manufactured in Russia) obtained from strains of B. abortus 19, 82 and 75/79-AV in combination with post-vaccination diagnostics of brucellosis in cattle in the farmsteads owned by Vostok-moloko Corporation in Eastern Kazakhstan in the period of 2012-2015. Results: The results of these tests prove that studies of animals 1 month after the vaccination have helped to further identify the animals with hidden form of brucellosis provoked by R-vaccine, which explains the favorable outcome of the research. Conclusion: The above-described scheme of anti-brucellosis activities ensures effective control of the epizootic process of brucellosis by establishing “permanent” (continuous) immunity and permanent control of epizooty in brucellosis threatened/unsafe herds.
DARAPLADIB INHIBIT ADHESION MOLECULE EXPRESSION IN AORTA AT EARLY STAGES OF ATHEROSCLEROSIS USING SPRAGUE-DAWLEY TYPE 2 DIABETES MELLITUS MODEL
Authors: T Heriansyah , H Hanifa , S Andarini , Andri Wihastuti Titin
Published: June 2017

Objective: Hyperglycemia and hyperlipidemia in diabetes mellitus (DM) can lead an atherosclerosis. The increase of low-density lipoprotein level in DM and atherosclerosis is correlated with lipoprotein-associated phospholipase A2 (Lp-PLA2). Lp-PLA2 is an enzyme that produces lysophosphatidylcholine (LysoPC) and oxidized nonesterified fatty acids. LysoPC regulated inflammation mediators, include cytokines, adhesion molecules (such as vascular cell adhesion molecule-1 [VCAM-1] and intercellular adhesion molecules-1 [ICAM-1]), and monocyte chemoattractant protein-1 (MCP-1) chemotactic. Darapladib is known as a Lp-PLA2 specific inhibitor. It is also considered to be an atherosclerosis treatment. The aim of this study is to know darapladib effect on VCAM-1 and ICAM-1 aorta expression in early stages of atherosclerosis using Sprague-Dawley Type 2 DM (T2DM) model.Methods: About 30 Spraque-Dawley rats are divided into three main groups: Normal, T2DM, and T2DM with darapladib administration group. Each group consists of 2 serials treatment time: 8 and 16 weeks treatment group. Fasting blood glucose, resistance insulin, and lipid profile were measured and analyzed to ensure T2DM model. VCAM-1 and ICAM-1 expression were measured using double staining immunofluorescence. Each data were analyzed using one-way ANOVA.Results: There is a significant difference in VCAM-1 expression in T2DM group (8 and 16 weeks), with p=0.011 and 0.034 (p<0.05), respectively. Mean while, a significant difference for ICAM-1 only showed in 8 weeks T2DM group with p=0.03 (p<0.05). Moreover, there is a decreasing trend in 16 weeks T2DM group.Conclusion: Our results showed that darapladib can decrease VCAM-1 and ICAM-1 aorta expression in early stages of atherosclerosis using Sprague- Dawley T2DM model. This showed another evidence of darapladib as atherosclerosis treatment.
NEUROPROTECTIVE ROLE OF BIMOCLOMOL IN ECTOPIC CELL CYCLE IN PARKINSON’S DISEASE: NEW INSIGHTS
Authors: Sharma Renu , Kumar Pravir
Published: June 2017

Objective: Parkinson’s disease (PD) is a debilitating age-related neurodegenerative disease characterized by the canonical formation of intracellular Lewy bodies comprising α-synuclein protein. Despite the knowledge of factors causing PD, it remains irreversible and incurable. Recent studies have highlighted the physiological and pathological involvement of cell cycle proteins in PD. The intriguing relationship between PARK2 and cyclin E which leads to upregulation of cyclin E in the absence of functional PARK2 contributes heavily in the onset and progression of PD. The objective of this study is to explore neuroprotective action of bimoclomol in attenuating the level of cyclin E and inhibiting post-mitotic cell division led neurodegeneration in PD. Methods: We employed various in silico methods such as drug-likeness parameters, namely, Lipinski filter analysis, Ghose parameters, Veber rules, absorption, distribution, metabolism, and excretion - toxicity analysis, pharmacophore based target prediction, active site prediction, and molecular docking studies. Results: The binding of bimoclomol inhibited cyclin E, thereby, attenuating post-mitotic cell division led neurodegeneration in PD. Conclusion: This study outlines the novel potential of bimoclomol in attenuating cyclin E led neuronal death in PD which may be mediated by heat shock proteins (HSP70).
PHYTOCHEMISTRY AND ETHNOPHARMACOLOGY OF THE SEA GRASS CYMODOCEACEA FAMILY– A REVIEW
Authors: Namadevan Pushpa Bharathi , V Vanitha
Published: June 2017

Cymodoceaceae is a family of flowering plants, sometimes known as the “manatee-grass family,” the family Cymodoceaceae includes only marine species. The angiosperm phylogeny II system, of 2003 (unchanged from the APG system, of 1998), does recognize Cymodoceaceae and places it in the order Alismatales, in the clade monocots. They are marine hydrophytes that grow and complete their life cycle in a submerged condition, in a saline environment. Like terrestrial plant they obtain their energy from light through photosynthesis thus, they grow only in clear and shallow water, and at the suitable condition, they form beds or meadows. The family includes five genera, totalling 16 species of marine plants occurring in tropical seas and oceans (so-called seagrasses). Cymodoceaceae consist of five genera such as Amphibolis, Cymodocea, Halodule, Syringodium, and Thalassodendron. In this genera Cymodocea rotundata Ehrenb. and Hempr. Ex Asch. Cymodocea serrulata, (R.Br.) Asch. and Magnus, Halodule pinifolia (Miki) Hartog, Halodule uninervis (Forssk.) Asch and Syringodium isoetifolium (Asch.) are the species mostly adopted in Indian coastal region. These seagrass species have unique nature and wide application to the environment including human being. In this article botanical aspects, phytochemistry and ethnopharmacology of these five seagrass species belong to Cymodoceaceae family will be discussed.
INFLUENCE OF CANCER SEVERITY AND FUNCTIONAL STATUS OF CANCER ON CARDIAC PARASYMPATHETIC INDICATORS
Authors: Bijoor Shilpa N , Banerjee Sourjya , Nk Subbalakshmi
Published: June 2017

Objective: To investigate the influence of cancer severity and functional status of cancer patients on cardiac parasympathetic indicators. Methods: A total of 267 patients with a fresh clinical diagnosis of solid malignant tumor not yet put on cancer therapy and 250 controls matched for age, sex of study subjects were included. Severity of cancer was defined based on the American Joint Committee on Cancer staging. Accordingly, study subjects were subdivided into early stage (Stage I and II combined) and advanced stage (Stage III and IV combined). In cancer patients, the Eastern Cooperative Oncology Group (ECOG) performance score and the Faces Pain Scale score (FPS) was noted. Two indicators of vagal function, expiratory:inspiratory ratio (E:I ratio) and root mean square of successive N-N interval difference (r-MSSD) were included. E:I ratio during deep breathing at six respiratory cycles/minute and r-MSSD at rest was obtained from 1 minute lead II electrocardiogram. Data were analyzed by applying suitable statistical tests. p≤0.05 was considered significant. Results: R-MSSD and E:I ratio was significantly reduced in the early and advanced stage of cancer compared to controls (p≤0.0001). r-MSSD and E:I ratio was significantly reduced in advanced stage compared to the early stage of cancer (p≤0.0001). r-MSSD and E:I ratio was significantly different in subgroups of stages of cancer and controls (p≤0.0001). In cancer patients, r-MSSD was negatively correlated with ECOG and FPS score (p≤0.0278, p≤0.0100). Conclusion: Severity of cancer affects vagal function. However, r-MSSD alone was associated with functional status (ECOG, FPS) of cancer patients.
ASSESS PREDIABETES RISK, AS A GOLDEN PERIOD FOR PREVENTION OF DIABETES
Authors: Liberty Iche Andriyani , Kodim Nasrin
Published: June 2017

Objective: Prediabetes is a high-risk condition for diabetes development and several other health outcomes later in life, but little is known about the factors associated with this condition. On the other hand, by predicting the risk of prediabetes, it is also a golden period for prevent or delay the diabetes conversion. The aim here was to assess the prevalence, risk factor that associated, and build a model to assess prediabetes risk.Methods: A cross-sectional study was conducted in Palembang, Indonesia. Data were collected during January until May 2016. We recruited adult age >15 years from 16 districts in Palembang. Anthropometric, demographic, and clinical history data were measured by standard methods. Capillary blood glucose was measured by finger prick test, followed by confirmatory oral glucose tolerance tests.Results: Of a total of 1241 participants, the prevalence of prediabetes was 27.8% (345 participants) and 72.2% (896 participants) and those were normal blood glucose. Employment, age, exercise, alcohol consumption, body mass index, systolic pressure, diastolic pressure, waist circumference, and hypercholesterol history were screened out as independent factors to build the prediction risk model.Conclusion: The prediabetes prediction model can be used easily and understood by health-related users to assess prediabetes risk. The intervention program, designed based on our prediabetes model to prevent or delay the conversion of prediabetes to diabetes in the population. The discovery of pharmacological therapies to prevent further conversion is needed.
SURVEY, ISOLATION, BIOCHEMICAL CHARACTERIZATION, AND IDENTIFICATION OF HELICOBACTER PYLORI FROM GASTRIC PATIENT BIOPSY
Authors: Palaniyandi Thirunavukkarasu , S Asha , Kumarreddy Rohith , T Ramanathan , N Sudhakar
Published: June 2017

Objective: This study was to isolate and identify the Helicobacter pylori from the biopsy samples of the gastric patient.Methods: Gastric biopsies were collected from the antral region of the gastric patient. Out of 96 patients, 59 males and 37 females in the age group between 11 and 70 years old were selected. A serial dilution of the sample was made. The bacterial colonies were examined on the basis of Gram staining, colony morphology, and biochemical reactions such as catalase, urease, oxidase, nitrate reduction, glycine utilization, growth (different media, different temperature, and salt tolerance), and antibiotic sensitivityResult: From the findings, it was found that 75% (65% of male and 35% of female) have H. pylori infection remaining 25% were not infected. The rate of infection was found to be more in age group 55-65 and less in age group below 25. Among 75% of H. pylori infected patients, 72% are affected with ulcer, 19% with gastric cancer, and 8.3% found to be non-gastric inflammated. Gram staining result declared that the isolated bacteria from the biopsy sample observed to be Gram-negative, spiral shaped rod. Biochemical reports produced positive indication to all the tests.Conclusion: Based on the morphological, staining and biochemical test result, it was confirmed that the isolated bacteria was found to be H. pylori.Gastric cancer is the fourth most common cancer and the second leading cause of cancer-related to death worldwide. In 1994, the international agencyfor research on cancer classified H. pylori as a Class I (definite) carcinogen, as H. pylori infection is considered as an important trigger in the processof carcinogenesis of both types of distal gastric cancer.
PREVALENCE OF FUNGAL IN OPPORTUNISTIC INFECTION HIV TYPE-1 IN SUBURBAN, KADAPA
Authors: Obulesu Gundala , Ar Hanumanthapp , E Prabakar Reddy
Published: June 2017

Objective: Isolate fungal element causing in opportunistic infection of human immunodeficiency virus and correlated with CD4 cell counts.Methods: Different samples are used and media: Sabouraud dextrose agar, using mycological methods such as potassium hydroxide, lactophenol cotton blue mount, India ink preparation, and Gram-staining.Results: Both bacterial and fungal isolates were obtained from 8 cases. Pneumococci and Candida spp. were observed in 3 cases followed by Staphylococcus aureus and Aspergillus in 2 cases, Klebsiella pneumoniae and Geotrichum spp., Pneumococci and Penicillium spp., and Acinetobacter baumannii, and Cryptococcus spp. from 1 case each. Only fungal isolates were obtained from 6 cases of sputum samples. Candida spp. (50%) were predominant fungal isolate followed by Aspergillus spp. (33.33%) and Cryptococcus spp. (16.66%). Cryptococcus spp. was the predominant fungal isolate (66.6%) followed by Candida pseudotropicalis (Kefyr) in 16.66% (1/6) and Acinetobacter spp. was isolated from 16.66 % (1/6).Conclusion: Respiratory infections were the predominant manifestations comprising chronic bronchitis, pneumonia, chronic obstructive pulmonary disease, and chronic cough. 66 individuals were with respiratory symptoms, of them 28 individuals had CD4 count 50-200/mm3, 22 had CD4 <50/mm3.
Efficacy and safety of ustekinumab in the induction therapy of TNF-α-refractory Crohn's disease patients: a systematic review and meta-analysis
Authors: Kawalec Paweł , Moćko Paweł , Malinowska-Lipien Iwona , Brzostek Tomasz
Published: June 2017

Aim:
The aim of the systematic review and meta-analysis was to assess the efficacy and safety of ustekinumab in the induction therapy of anti-TNF-α failure patients with Crohn's disease.
Methods:
A systematic literature search was conducted in Medline (PubMed), EMBASE, Cochrane Library until 30 December 2016. We included randomized controlled trials that compared efficacy (clinical response and remission) and safety profile of ustekinumab in TNF-α failure Crohn's disease patients; primary and secondary TNF-α nonresponders or intolerant patients were also assessed. Included studies were critically appraised according to the PRISMA statement protocol; data aggregation with a RevMan
®
software was performed.
Results:
Three randomized controlled trials were revealed in the systematic review but only two of them (CERTIFI and UNITI-1) were homogenous to be included in the meta-analysis; aggregation of data only for induction phase of therapy was possible. Clinical response was significantly higher for patients who received ustekinumab compared with placebo patients in a group of TNF-α antagonist failure patients (relative benefit [RB] = 1.62; 95% CI: 1.28–2.04) and in the following subgroups: secondary nonresponders (RB = 1.98; 95% CI: 1.49–2.63), intolerant patients (RB = 1.47; 95% CI: 1.01–2.13) and patients who failed at least two TNF-α antagonists (RB = 2.19; 95% CI: 1.53–3.14) but in case of primary nonresponders it occurred insignificant (RB = 1.22; 95% CI: 0.76–1.98). The clinical remission in TNF-α antagonist failure population was significantly higher for patients who received ustekinumab compared with placebo (RB = 1.72; 95% CI: 1.17–2.53). Pooled analysis revealed that risk of adverse events in induction phase of therapy was not significantly different (risk ratio = 0.96; 95% CI: 0.86–1.06) between ustekinumab and placebo groups.
Conclusion:
The clinical response was significantly higher for TNF-α antagonist failure patients who received ustekinumab as well as in subgroups of secondary nonresponders or intolerant patients but not in case of primary nonresponders. Ustekinumab occurred as safe as placebo in the induction as well as in a maintenance phase of therapy.
THE DEVELOPMENT OF THE CONCEPT OF CORPORATlON FROM EARLlEST ROMAN TIMES TO A.D. 476
Authors: Patterson Jeffrey L.
Published: June 2017

The idea of the “modern” business corporation is usually traced to England during the late fifteenth and early sixteenth centuries. However, many corporate attributes can be found in the Stoic's scientific theory of corpora. This theory permeated both Roman law and science and manifested itself in many of the Roman Empire's business and non-business entities. A historical and geographical linkage is suggested between the concept's development in Rome and its eventual appearance in England.
FRAMEWORKS OF AMERICAN FINANCIAL ACCOUNTING THOUGHT: AN HISTORICAL PERSPECTIVE TO 1973
Authors: Previts Gary John
Published: June 2017

The debate among accounting theoreticians as to the content and usefulness of the Financial Accounting Standards Board's concept statements and its conceptual framework project can better be understood if a perspective of prior “framework” efforts is used. This paper interprets the principal prior efforts to produce a comprehensive conceptual framework for financial reports down to the time the FASB was formed in 1972. It shows that previous efforts were slow to evolve, and to respond to environmental changes. There is also evidence that a continuing “dynamic tension” has existed between the patterns proposed by practitioner groups and those of groups of academics.
GEORGE C. MATHEWS: AN EARLY COMMISSIONER OF THE SEC
Authors: Cooper William D.
Published: June 2017

George C. Mathews, one of the first commissioners of the Securities and Exchange Commission, was charged with general supervision over accounting matters brought before the Commission. Under his leadership, the office of Chief Accountant was established, Accounting Series Releases were initiated, and the basic framework for handling accounting matters was formulated.
TITHING AND INCOME MEASUREMENT
Authors: Ketz J. Edward
Published: June 2017

This article shows that the concept of income measurement goes back at least to Biblical times. The institution of tithing is examined and is seen to imply a concept of income.
THE CLASSICAL MODEL OF CONTROL IN THE ACCOUNTING LITERATURE
Authors: Parker Lee D.
Published: June 2017

This paper outlines a classical management model of control based upon concepts identified in the writings of Frederick Taylor and Henry Fayol. The classical model's constituent concepts are found to be replicated in early accounting literature. The accounting model persisted right through the 1970s with only one conceptual change that reflected a concept discussed by Fayol. A number of factors which may have influenced the accounting model's replication of the classical management model are then considered. These include the linguistic derivation of the term “budget”, historical approaches to budgeting by governments, the scientific and efficiency orientation of accountants in the past and their perception of the corporate budget.
THE INCEPTION AND EVOLUTION OF FINANCIAL REPORTING IN THE PROTESTANT EPISCOPAL CHURCH IN THE UNITED STATES OF AMERICA
Authors: Swanson G. A. , Gardner John C.
Published: June 2017

This research documents the emergence of accounting procedures and concepts in a centrally controlled not-for-profit organization during a period of change and consolidation. The evolution of accounting as prescribed by the General Canons is identified and its implementation throughout the church conferences is examined.
LEGAL ACCEPTANCE OF ACCOUNTING PRINCIPLES IN GREAT BRITAIN AND THE UNITED STATES: SOME LESSONS FROM HISTORY
Authors: Reid Jean Margo
Published: June 2017

This paper examines and contrasts nineteenth century case law in Great Britain and the United States in which courts had to decide whether to accept accounting concepts having to do with making provisions for depreciation, amortization and depletion. It should be emphasized that the courts were not arguing about accounting theory, per se; they were deciding particular disputes, which depended on the meaning in each case of pro its. By 1889, when Lee v. Neuchatel Asphalte Company was decided, British courts had rejected accepted fixed asset accounting conventions in determining profits in tax, dividend, and other cases while United States courts accepted these conventions, except in the case of wasting asset companies. This historical contrast is of particular interest because a recent reversal of these countries legal stances has occurred through legislation. In the United States, the Revised Model Business Corporation Act and the legislatures of several states have now rejected accounting concepts of profit as the legal test for dividends and other shareholder distributions. The reasons for this rejection appear to be similar to those used by the British Court of Appeal nearly 100 years ago. In Great Britain, on the other hand, the 1980 Companies Act reverses much of the Lee case and places on accountants new responsibilities for determining whether company distributions to shareholders would violate the capital maintenance provisions of the act.
EARLY ACCOUNTING: THE TALLY AND CHECKERBOARD
Authors: Baxter W. T.
Published: June 2017

How could our ancestors do accounting while they were still illiterate and had no paper? The answer is that they used the tally and the checkerboard. In medieval Europe, the tally was normally a short stick on which notches were cut to represent numbers; different number units could be shown by notches of different sizes. The two parties to a deal could get a fraud-proof record by splitting the tally into matching “foil” and “stock” (hence our “stock market”). Counting was done by moving counters onto and off a surface ruled like a chess-board. These devices were central to medieval finance, e.g., the English exchequer issued stocks like bills of exchange. The exchequer clung to tallies long after they had become obsolete; but in 1834 it decided to destroy its tallies by burning them, and the resulting blaze destroyed Parliament too.
COST ACCOUNTING AT KESWICK, ENGLAND, c. 1598–1615: THE GERMAN CONNECTION
Authors: Edwards John Richard , Hammersley George , Newell Edmund
Published: June 2017

The growing literature on the history of cost and management accounting has left virtually unexplored the developments prior to the British industrial revolution. Recently the business notebooks of Daniel Hechstetter, the German manager of an English copper works from 1597 to 1633, have been transcribed and published, making available what is probably the most detailed set of business records for a British-based industrial enterprise in this period. This paper examines Hechstetter's background and role at Keswick, and translates a sample of the calculations into modern English. These calculations show that a number of modern cost accounting concepts and procedures were in use by c. 1600. The significance of this in relation to our understanding of the development of cost and management accounting is assessed, and it is shown that there is a strong case for claiming that German enterpreneurs involved in this enterprise were responsible for introducing a range of cost accounting techniques to Britain.
A WORLD WAR II COST ACCOUNTING ASSIGNMENT
Authors: Fagerberg Dixon
Published: June 2017

This article describes the development of a process cost accounting system for a war production plant in 1942. A variety of cost drivers were used for purposes of allocation of overhead. In addition, the role of the cost accountant in the war effort is emphasized.
CREATING AN ACCOUNTING CULTURE IN THE CLASSROOM
Authors: Koeppen David R.
Published: June 2017

Numerous critics of accounting education have suggested that students graduating from accounting programs are well-trained but poorly educated. One reason that this may be occurring is that accounting education has become increasingly rule-oriented, focusing more on training future accountants rather than on educating those individuals. It is suggested here that accounting educators should spend more time developing an awareness in students of the culture of accounting. Two methods for accomplishing this change are suggested: (1) Focusing on the issues instead of the rules, and (2) providing students with a historical perspective of the events which have developed and shaped the practice of accountancy. By adding culture to the accounting curriculum, students will be better educated and thus be better prepared for their future careers.
MUTUAL SELF INTEREST—A UNIFYING FORCE; THE DOMINANCE OF SOCIETAL CLOSURE OVER SOCIAL BACKGROUND IN THE EARLY PROFESSIONAL ACCOUNTING BODIES
Authors: Kedslie Moyra J. M.
Published: June 2017

This paper examines the range of activities undertaken in the mid-1850s by the men who formed the early professional accounting bodies. It also highlights the social differences that existed between the founding members of the Edinburgh and Glasgow chartered accountants' societies. In spite of the differences that existed both in the work undertaken by and the social differences between the two groups, they responded jointly to any outside threat to their professional body.
SETTING UP AN INDUSTRIAL ACCOUNTING SYSTEM AT SAINT-GOBAIN (1820–1880)
Authors: Nikitin Marc
Published: June 2017

In 1820, the Manufacture Royale des Glaces, founded in 1665 and also named Compagnie de Saint-Gobain, opted for double entry bookkeeping and cost accounting. At that time, both economic (industrial revolution) and juridical (abolition of the privileges and emergence of competition) events explain that change of accounting methods. From 1820 to 1880, the accounting system was progressively improved; most of today's cost accounting problems were discussed by the Board of Directors and in 1880 the accounting system was already very similar to today's full cost method.
THE SAVINGS AND LOAN DEBACLE: THE CULMINATION OF THREE DECADES OF CONFLICTING REGULATION, DEREGULATION, AND RE-REGULATION
Authors: Margavio Geanie W.
Published: June 2017

The role of the public accounting profession in the savings and loan debacle of the 1980s has recently been the subject of Congressional inquiry and extensive litigation by government agencies, and by angry stockholders and bondholders. These efforts suggest a broad misunderstanding by the public of the causes of the disaster. this paper illustrates that the difficulties which precipitated the crisis were a result of the historical development of the regulatory environment of the savings and loan industry. Examining this regulatory environment helps in understanding the current problems and crises of savings and loans as well as the situation in which the accounting profession now finds itself.

The paper illustrates that the manner in which the industry was regulated, including piecemeal and often conflicting legislation, locked the industry into long-term mortgage commitments and then urged diversification from these commitments. The paper illustrates that, over the years, industry responses to this legislation created a net worth crisis. The extent of the crisis was obscured by accounting principles developed by regulators, and which ran contrary to GAAP. Finally, the paper discusses recent legislation designed to correct the regulatory and accounting inconsistencies, and the anticipated effect of this legislation on the future of the savings and loan industry.
HISTORY OF FINANCIAL REPORTING MODELS FOR AMERICAN COLLEGES AND UNIVERSITIES: 1910 TO THE PRESENT
Authors: Brown Ken W.
Published: June 2017

This paper contrasts current and proposed higher-education financial reporting models with financial reporting models developed earlier in this century. The historical review in this paper has current value since the FASB and the GASB are considering major changes in the way that private and public colleges and universities report financial information. The results of the historical review reveal that, through the years, report modelers varied in their concern for user needs and report uniformity. Interestingly, the first higher-education reporting model developed in 1910 and the proposed model developed in 1992 by the FASB both focused on user needs while the primary objective for the reporting model currently in use and most other intervening models was only uniformity.
EARLY ACCOUNTING IN NORTHERN ITALY: THE ROLE OF COMMERCIAL DEVELOPMENT AND THE PRINTING PRESS IN THE EXPANSION OF DOUBLE-ENTRY FROM GENOA, FLORENCE AND VENICE
Authors: Mills Geofrey T.
Published: June 2017

This paper offers an explanation of why double-entry bookkeeping developed in the city-states of Northern Italy in the years 1200–1350, and then how it then spread from there to the rest of Europe. Increased economic activity initiated soon after the start of the Crusades, but then growing into an explosion of Italian trade by 1350, provided Genoa, Florence, and Venice with enormous trading opportunities. This expansion of trade created, in turn, the need for a much improved accounting technique. The spread of double entry was greatly abetted by the advent of cheap business arithmetics and grammars made possible by the invention of the moveable type printing. Venice was especially advanced in her printing industry during the years after 1500.

Thus, it was that the double entry system was created in Northern Italy between 1200–1350 primarily due to the development of the regional economy, and from there spread to the rest of Europe helped immeasurably by access to cheaply printed books.
THE DOUBLE-ENTRY BOOKKEEPING METHOD APPLIED IN SPAIN TO ACCOUNT FOR TRANSACTIONS RELATED TO THE MINTING PROCESS OF GOLD AND SILVER IN THE SIXTEENTH CENTURY
Authors: Anes Rafael Donoso
Published: June 2017

This paper represents a summary of broad research undertaken in the Archivo General de Indias of Seville. Gold and silver were shipped from America, received in the Treasury Room, minted, and sold in public auctions to merchants. Because single-entry was the usual accounting method applied by the Casa de la Contratación de las Indias, it was surprising to find several books which provide evidence of the application of the double-entry accounting method to account for those transactions related to the minting process. The purpose of this paper is to demonstrate that the documents related to the accounting procedures of the Casa treasury represent the earliest evidence found of the utilization of the double-entry method by a public institution.

The study concludes that the treasury utilized the double-entry bookkeeping procedure as early as 1555 to account for the transactions involved in the minting process of gold and silver. Although the focus of this research is on the period 1555–1600, this method was utilized until the middle of the 17th century. This paper examines the accounting procedures used to account for the sale of gold and silver during 1560.
A CITATIONAL ANALYSIS OF THE ACCOUNTING EDUCATION LITERATURE, 1956–1990
Authors: Gamble George O. , Otto Gordon , Hyman Ladelle M.
Published: June 2017

Citations were collected for education articles published from 1956–1990. The journals selected for the study are International Journal of Accounting Education and Research (IJAER), Issues in Accounting Education (IAE), Journal of Accountancy (JOA), Journal of Accounting Education (JOAE), and The Accounting Review (TAR). An analysis of the data has revealed: (1) the maximum average citation per paper peaked around 1981–82; (2) the 1976–1985 decade was the most productive in terms of the number of articles, average number of pages per article, and the average number of citations per paper; (3) JOA had the highest average citations per paper; (4) sixty-seven percent of the twelve most highly cited papers in accounting education were published in TAR; (5) accounting education scholars tend to cite very recent literature; (6) the immediacy index for the accounting education literature is approximately the same as that for agency theory literature; and (7) the content of education articles has changed from professional development, five year accounting programs, student testing and teaching aids to improving upon methodologies used to conduct education research and the ranking of accounting faculty and accounting concepts.