bluuebunny/crossref_metadata_2025 huggingface dataset:
Роль фізичної активності в повсякденному житті сучасних школярів, які навчаються за різними програмами
Authors: Danilenko G.M. , Nikulina G.L. , Nesterenko V.G.
Published: February 2017

Умови сучасного життя дають нам змогу спостерігати зміни у якісному відпочинку школярів та порівнювати їх із таким у школярів двадцять років тому. І можна з упевненістю сказати, що сьогодні школярі мають значно нижчий рівень фізичної активності, ніж 20 років тому, у зв’язку з тим, що сьогодення пропонує дуже багато альтернатив фізичній активності, а саме: телевізор, комп’ютер, планшет, телефон та інші сучасні іграшки. Усі ці пасивні ігри дуже цікаві й тому забирають майже весь час сучасного школяра, навіть шкільні підручники пропонуються в електронному вигляді. Питання ж фізичної активності стає більш актуальним із кожним днем. Усе більше батьків замислюються над необхідністю фізичного розвитку дитини такого ж ступеня, як і розумового. Отже, дослідження ступеня фізичної активності, його впливу на рівень розумової працездатності сучасних школярів, що навчаються за різними програмами, стає все більш актуальним.
Ефективність препарату Тіотриазолін® у комплексному лікуванні пацієнтів із гострим коронарним синдромом без підйому сегмента ST
Authors: Taschuk V.K. , Solobiukova N.A. , Makarov A.A.
Published: February 2017

Актуальність. Згідно з керівництвом ACC/AHA короткостроковою метою лікування пацієнтів із нестабільною стенокардією є купірування ішемії і запобігання пов’язаним із нею явищам. Лікарські засоби (ЛЗ) метаболічної дії, що застосовуються в комплексній терапії з базисними кардіотропними засобами, дозволяють підвищити ефективність проведеного лікування в цілому. Одним із таких лікарських засобів є Тіотриазолін®. Мета дослідження: доказ більш високої ефективності терапії із застосуванням лікарського засобу Тіотриазолін® (розчин для ін’єкцій 25 мг/мл при курсовому застосуванні в складі комплексної терапії) у порівнянні з базисною терапією гострого коронарного синдрому (ГКС) без підйому сегмента ST. Матеріали та методи. Клінічне дослідження завершили 100 (в основній групі — 50, у контрольній групі — 50) пацієнтів із діагнозом «ОКС без підйому сегмента ST». Головним показником ефективності була комбінована змінна, що містила у собі оцінку наступних показників: збільшення ФВ за даними ехокардіографії більш ніж на 5 %; зменшення сумарної тривалості епізодів ішемії міокарда за добу за даними добового моніторування ЕКГ за методом Холтера не менше ніж на 10 %; зменшення кількості шлуночкових порушень ритму серця за добу за даними добового моніторування ЕКГ за методом Холтера не менше ніж на 10 %. Результати. Середня оцінка ефективності в основній групі склала 1,66 бала, а в контрольній — 0,74 бала (р <0,001). Позитивний ефект терапії, відповідно до шкали ефективності, спостерігався у 84 % пацієнтів основної групи і у 54 % пацієнтів контрольної групи. Спостерігалися такі статистично значущі (р < 0,005) зміни: сумарна тривалість епізодів ішемії міокарда за добу (ЕКГ по Холтеру) до закінчення курсу лікування в основній групі знизилася на 26,91 %, а в контрольній — на 11,71 %; добова кількість шлуночкових порушень ритму серця (ЕКГ по Холтеру) в основній групі знизилася на 34,45 %, у контрольній групі збільшилася на 30,70 %; кінцево-діастолічний об’єм в основній групі знизився на 5,44 %, у контрольній групі збільшився на 0,50 %; фракція викиду в основній групі збільшилася на 4,99 %, у контрольній групі знизилася на 0,53 %; ударний індекс в основній групі збільшився на 11,40 %, у контрольній групі — на 2,42 %. Усі небажані реакції і явища були передбачуваними і несерйозними. Висновки. Курсове застосування ЛЗ Тіотриазолін® розчин для ін’єкцій 25 мг/мл виробництва ПАТ «Галичфарм», Україна, на додаток до базисної терапії ОКС без підйому сегмента ST статистично достовірно підвищує ефективність терапії.
Респіраторна терапія при політравмі
Authors: Pidhirnyy Ya. , Turkevych O. , Yajechnyk O. , Zakotyanskyi O.
Published: February 2017

Актуальність. Стан пацієнта з політравмою ускладнюється розвитком поліорганної дисфункції, одним із головних компонентів якої є гостра дихальна дисфункція (ГДД). Причина виникнення ГДД — розвиток респіраторного дистрес-синдрому (РДС). Летальність у хворих із РДС досягає від 27 до 45 %. Мета даної роботи: обговорення показань до респіраторної терапії і технології її проведення у хворих із політравмою та переводу хворих до самостійного дихання після тривалої механічної вентиляції легень (МВЛ). Матеріал та методи. Протягом лише 2015 року на дві клінічні бази кафедри анестезіології та інтенсивної терапії Львівського національного медичного університету імені Данила Галицького (Львівська комунальна міська клінічна лікарня швидкої медичногої допомоги та 8-ма міська клінічна лікарня м. Львова) надійшли 32 пацієнти з приводу тяжкої політравми. Тяжкість травми оцінювалась у 18 ± 1 бал за шкалою ISS, тяжкість стану хворих — у 21–23 бали за шкалою АРАСНЕ ІІ, а тяжкість поліорганної дисфункції — у 5–7 балів за шкалою SOFA. Результати. У всіх хворих наявність (чи відсутність) респіраторного дистрес-синдрому встановлювали згідно з Берлінськими дефініціями цього патологічного стану (Тhe ARDS Definition Task Force, 2012). Протезування дихальної дисфункції проводили методом «крок за кроком» (step by step): інгаляція О2 — неінвазивна МВЛ — інвазивна МВЛ. Усім хворим інвазивну МВЛ проводили за технологією PCV (pressure control ventilation). Обговорено тактику корекції вихідних параметрів МВЛ за умови незадовільних показників оксигенації крові, а також тактику відлучення хворих від тривалої МВЛ. Усі технології відлучення хворих від тривалої МВЛ проходять через один із примусово-допоміжних режимів (SIMV/PSV, PSIMV/PSV, BIPAP/PSV) на допоміжний PSV CPAP з подальшим відлученням від респіратора. Висновки. На наш погляд, найбільш вагомим параметром, що вказує на необхідність проведення МВЛ, є РаО2 ≤ 65–70 мм рт.ст. при FiO2 0,4–0,45. Протезування дихальної дисфункції у хворих із політравмою доцільно проводити методом «крок за кроком» (step by step ): інгаляція О2 — неінвазивна МВЛ — інвазивна МВЛ. Відлучення хворих із політравмою від тривалої МВЛ доцільно проводити через один із примусово-допоміжних режимів: SIMV/PSV, PSIMV/PSV, BIPAP/PSV на допоміжний PSV CPAP з подальшим відлученням від респіратора, контролюючи перебування хворого в респіраторному комфорті: ДО — 7–9 мл/кг; f — 12–15/хв; SaO2 > 94 %; РаО2 > 65–70 мм рт.ст.
Кейс-метод у викладанні теми «Коматозні стани»
Authors: Pavlenko I.A.
Published: February 2017

Актуальність. Впровадження методу case study в практику вищої професійної медичної освіти в даний час є досить актуальним, направленим на формування професійної компетентності лікаря й необхідним у зв’язку зі змінами вимог до якості фахівця. Оскільки кома — це гострий патологічний стан, то надання невідкладної допомоги пацієнту проводиться на ранніх етапах. Тому знання основних клінічних симптомів та принципів лікування коматозних станів — важливий аспект практичної діяльності лікарів усіх спеціальностей. Метою роботи було виявити доцільність та ефективність застосування кейс-методу у викладанні теми «Коматозні стани». Матеріали і методи. Основою методу є ситуація виникнення в людини коматозного стану. Студенти мають проаналізувати ситуацію, розібратися в суті проблеми та запропонувати можливі варіанти рішень: визначити вид коми та вибрати алгоритм надання допомоги. Результати. Описано правила створення кейсу, методику його застосування, наголошено на особливостях роботи викладача, показано критерії оцінювання студентів: активність в обговоренні кейсу, участь у роботі творчої групи, самостійна робота при підготовці. Висновки. Застосування кейс-методу стимулює активність студентів у вивченні теми «Коматозні стани», формує позитивну мотивацію до навчання, забезпечує його високу ефективність, формує певні особистісні якості майбутніх лікарів, а також сприяє самовдосконаленню та творчому розвитку викладача. Цінність методу case study полягає ще й у тому, що він демонструє не тільки ситуації, з якими зустрічаються лікарі в повсякденній практиці, а й актуалізує певний комплекс знань, необхідний для засвоєння при вирішенні питань надання допомоги хворим у коматозному стані. Він вдало поєднує навчальну, аналітичну й виховну роботу та є ефективним у реалізації сучасних завдань системи освіти.
PRAKTIK DAN KARAKTERISTIK GADAI SYARIAH DI INDONESIA
Authors: Alfisyahri Naida Nur , Siswantoro Dodik
Published: February 2017

The practice of pawn has grown so fast in Indonesia until the last 2010 as society needed fund easily to meet their basic need such as for school fee and debt payment. This inspired some Islamic banks and pawn shops to participate in providing this service. In fact, some Islamic banks were interested in offering this service and one pawn shop which spin off their unit to Islamic one to provide this service. Thus, this research was conducted to analyze Islamic pawn (rahn) practices in Indonesia. It focuses in the practice and characteristics of pawn service on Islamic bank and pawn shop. In addition, characteristics of interested clients would be an interesting issue that is needed to be explored further. The result may indicate that Islamic banks still less efficient due to insufficient funds and pawn shop has inherent expertise in this area. In addition, precautionary motive may dominant from clientâ€™s perspective and shariah compliances are main factors why they chose rahn.

===========================================

Sampai akhir 2010, praktik Gadai di Indonesia tumbuh sangat cepat seiring dengan meningkatnya kebutuhan masyarakat akan dana cepat untuk memenuhi kebutuhan dasar mereka. Faktor ini menginspirasi beberapa bank syariah dan lembaga pegadaian untuk membuka layanan jasa gadai di tempat mereka. Faktanya, ada beberapa bank syariah yang tertarik untuk membuka layanan jasa dengan berbasis syariah dan malah sebuah perusahaan penggadaian melakukan spin off terhadap unit usaha mereka untuk melakukan pelayanan yang berbasis syariah. Penelitian ini bertujuan untuk menganalisis praktik gadai syariah di Indonesia. Fokus kajian ini terletak pada praktik dan karakteristik dari pelayanan gadai pada perbankan syariah dan Pegadaian Syariah. Selain itu, karakteristik nasabah juga menjadi isu penting untuk dikaji. Hasil kajian ini mengindikasikan bahwa praktik gadai di perbankan syariah masih kurang efisien dibandingkan dengan praktik di Pegadaian Syariah akibat terbatasnya jumlah dana yang tersedia, dan minimnya pengalaman mereka bermain dalam sektor ini. Dari perspektif nasabah, motif keamanan dan kesesuaiannya dengan ketentuan syariah masih menjadi faktor dominan dalam pemilihan gadai syariah.
THE PERFORMANCE OF RURAL DEVELOPMENT SCHEME IN ISLAMI BANK BANGLADESH FROM AN ISLAMIC PERSPECTIVE
Authors: Islam Mohammad Saiful
Published: February 2017

Islami Bank Bangladesh Limited (IBBL) is one of the leading and efficient financial institutions in the globe. The Rural Development Scheme (RDS) has become an exclusive domain to play a significant role in increasing the performance of development in nation building. As a result, IBBL is playing a vital role in the rural area in applying the RDS for poverty alleviation. The aim of this study is to analyze the performance of the RDS of IBBL in the rural area. This paper will also discuss the achievements of this scheme in the present context to evaluate its performance. Finally, the researcher will come up with some suggestions and recommendations for further improvement.

===========================================

Bank Islami Bangladesh Limited (IBBL) adalah salah satu lembaga keuangan terkemuka dan efisien di dunia. â€œSkema Pembangunan Pedesaanâ€ (RDS) telah menjadi suatu domain yang ekslusif dalam memainkan peranan yang signifikan bagi peningkatan performa dalam pembangunan negara. Sebagai hasilnya, IBBL memainkan peranan yang penting di daerah pedesaan dalam mengaplikasikan skama RDS bagi upaya penanggulangan kemiskinan. Tujuan penelitian ini adalah untuk menganalisa performa skema RDS dari IBBL di daerah pedesaan. Paper ini juga akan mendiskusikan pencapaian skaema ini dalam konteks saat ini guna mengevaluasi performanya. Pada akhirnya, peneliti akan menyampaikan beberapa saran dan rekomendasi untuk peningkatan di masa yang akan datang.
Proxy advisors: a critical analysis
Authors: Volonté Christophe , Zaby Simon
Published: February 2017

The influence exerted by proxy advisors or proxy firms has become significantly more important over the last few years in pace with the increased activity of institutional investors. Recently, the adoption of a Swiss referendum has given fresh impetus to this development, concerning also international stockholders in the country. Spill-over effects to the regulations of neighbor countries are not unlikely. Given this context, it is essential that the role of proxy advisory services and the associated stakeholders be critically appraised. Substantial problems may arouse with regard to the methodology that proxy advisors apply, the conflicts of interest that they confront, the transparency of their services or the lack thereof, and the competition in their market.
Board composition, ownership structure and voluntary disclosure: An empirical study of the listed companies in Egypt
Authors: Soliman Mohammed Moustafa , Ragab Aiman A. , Eldin Mohammed B.
Published: February 2017

The aim of this study is to examine the relationship between board composition and ownership structure variables on the level of voluntary information disclosures of companies listed on the Egyptian Stock Exchange. Board composition is examined in terms of board independence; board size; and CEO duality; also, ownership structure is examined in terms of ownership concentration; institutional ownership; and managerial ownership. The results show that there is a significant negative relationship between CEO duality and voluntary disclosures. However, board independence; board size; ownership concentration; institutional ownership; and managerial ownership are not associated with voluntary disclosures. Also, the results of the regression analyses show that size and leverage of firms are significantly and positively associated with the level of voluntary information disclosures. Profitability of a firm is not significantly associated with voluntary disclosures. Finally, this paper indicates the relationship among board composition, ownership structure and corporate voluntary disclosure, and provides evidence for Egyptian regulators to improve corporate governance and optimize ownership structure.
Successful merger decisions in Greece: Facts or delusions?
Authors: Pazarski Michail , Pantelidis Panagiotis , Alexandrakis Alexandros , Serifis Panagiotis
Published: February 2017

This study examines the success of merger decision in Greece during the last years through an extensive accounting study. The events of mergers and acquisitions (M&As) that have been performed from all merger-involved firms listed on the Athens Stock Exchange in the period from 2005 to 2007 are evaluated using accounting data (financial ratios), and from them the final sample of the study that is finally investigated consists from thirty five Greek firms, which executed one merger or acquisition in the period from 2005 to 2007 as acquirers and have not performed any other important acquiring decision in a three-year-period before or after the examined M&As transactions. For the purpose of the study, a set of sixteen ratios is employed, in order to measure firms’ post-merger performance and to compare pre- and post-merger performance for three years (or two years or one year) before and after the M&As announcements (with data analysis from 2002 to 2010). Furthermore the impact of the means of payment, of international or domestic M&As and of conglomerate or non-conglomerate mergers are evaluated. The results revealed that mergers have not any impact on the post-merger performance of the acquiring firms. Thus, the final conclusion that conducted is that the M&As activities of the Greek listed firms of this research have not lead them to enhanced post-merger accounting performance. Last, from the research results, it is clear that there is no difference from the mean of payment (cash or stock exchange) on the post-merger performance at the acquiring firms, and there is a better performance for international and conglomerate M&As.
Corporate governance and stakeholder management: The ING-case
Authors: Goodijk Rienk
Published: February 2017

In the highly competitive environment management builds relationships with very different kinds of stakeholders, acting more transparently, providing opportunities for dialogue and involvement and being accountable to all the stakeholders. The paper considers implementation of one of the most challenging instrument to build those relationships named "stakeholder management". Improvements on corporate governance and stakeholder-management already have been found: in the further professionalising of the Supervisory Board by updating the board-profile, setting up audit- and remuneration-committees, introducing self-assessment (internal board-evaluations) etcetera; more openness and transparency in the annual reports, making mention of board members’ remuneration; increasing the influence of shareholders by providing opportunities to certificate-holders for more actively participating and voting at the General Meeting, and intensifying the relationships with investors; developing international employee participation, based on the European Directive on information and consultation and the implementation in Dutch law; intensifying customer relationships by developing a Customer Relationship Management system world-wide, using internet-opportunities (ING Direct), converting call centres to Customer Contact Centres, introducing customer-panels, etcetera; introducing HR-plans on inspiring leadership, performance management and diversity worldwide.
Corporate governance and management practices in Japan: Current issues
Authors: Nakamura Masao
Published: February 2017

Facing the prolonged recession since the burst of a financial bubble in 1990 Japan has been experimenting with various new policy initiatives both in the public and private sectors, corporate governance reform being one of such policy initiatives. Japanese corporate governance practices in particular have been severely blamed as one of the primary reasons for Japan’s poor economic performance in the last decade. In this paper we discuss the relationship between corporate governance and various aspects of management practices in Japan. (Corporate governance in Japan emphasizes not only the shareholders and managers, as in the West, but also the workers as important corporate stakeholders.) We point out also that Japan’s relatively loosely practiced anti-monopoly (anti-trust) laws continue shaping Japanese corporate governance behavior. We then evaluate Japan’s corporate governance reform movement which emphasizes the transformation of the current corporate governance system, which pays little attention to individual shareholders, into one similar to the Anglo-American system which focuses more on shareholders’ value. We tentatively conclude that Japan has not yet found a new corporate governance system that can serve as an equilibrium business system in that it is compatible with Japan’s management, legal and other practices and the incentives of the constituents of Japanese firms. This paper also presents various incentive and institutional issues which would have to be considered by those who consider potential applicability of the Japanese-like corporate governance practices to transitional economies.
Ownership and control of Polish corporations
Authors: Dzierżanowski Maciej , Tamowicz Piotr
Published: February 2017

With the company-level data on listed and unlisted companies we analyse ownership and control of Polish corporations. We find that voting control in listed corporations is remarkably concentrated with the median size of the largest block amounting to 39,5%. A sustainable concentration trend has been observed over the whole last decade. Other companies and individuals/families (mostly founders) dominate among the largest block-holders of Polish corporations. Banks’ involvement in control is below common expectations. It is also observed that – especially in smaller firms – managerial ownership is quite large. Frequently, managers are also the company founders and first or second largest block-holder. The extent of ownership and control separation is very modest with dual-class shares being the most popular device to leverage control over ownership; control through subsidiaries is applied to a lesser extent. The presence of large blockholders in listed corporations puts the minority rights and conflict of interests among stakeholders on the top of the policy agenda. Our analysis shows that the Polish capital market may be in desperate need of improvement in this respect.
Corporate governance and the new chief executive: How institutionalized power affects the agency contract
Authors: Banning Kevin
Published: February 2017

This research examines one explanation for why replacing the chief executive officer does not seem to improve firm performance despite its positive effect on financial markets: some new chief executive officers (CEOs) are able to negotiate favorable agency contracts, and therefore protect their positions, at the expense of performance that would benefit shareholders. In a longitudinal study of 150 publicly-traded firms in the United States, we found that the governance systems that align the CEO’s and owners’ interests, the mechanisms by which compliance with the agency contract is monitored, and the firm’s strategies and performance differed as a function of ownership concentration. In firms with dispersed ownership, new CEOs initiated changes favorable to them in the composition of the board of directors and in the level of and risk associated with their compensation. We also explore reasons for the differing patterns of institutionalized power resulting from the agency contract.
Earnings management and the effect of earnings quality in relation to stress level and bankruptcy level of Chinese listed firms
Authors: Li Feng , Abeysekera Indra , Ma Shiguang
Published: February 2017

This paper investigates the link between earnings management and earnings quality for the Chinese firms listed in the Shanghai and Shenzhen stock exchanges from 2003 to 2007. The earnings quality is measured by four separate earnings attributes: accruals quality, earnings persistence, earnings predictability, and earnings smoothness. We find that the stressed/bankrupt firms prefer opportunistic earnings management; the non-stressed/non-bankrupt firms are more likely to choose more efficient earnings management than the stressed/non-bankrupt firms. We find that earnings management performs better than earnings quality in predicting future profitability. We also find that the earnings quality has deteriorated over the sample period; the number of stressed/bankrupt firms increased and the number of non-stressed/non-bankrupt firms decreased.
Ownership concentration, political connection and audit fees: Some evidence from Malaysian capital market
Authors: Muniandy Balachandran , Ali Muhammad Jahangir
Published: February 2017

The purpose of our study is to examine how share ownership concentration and political connection determine audit fees in Malaysia. These two determinants, ownership concentration and political connection, are very important, especially, in the context of Malaysia where many companies have very high share ownership concentration and are politically connected. We examine 162 companies listed on the Malaysian Stock Exchange and employ cross-sectional regression analysis to determine the relationship between ownership concentration, political connection and audit fees. We observe that highly concentrated share ownership firms are able to influence priorities of the board to focus on the provision of resources rather than monitoring. Our results suggest a negative association between audit fees and politically connected firms. We also find that higher proportion of independent directors on the audit committee of politically connected firms demand auditors to put additional efforts on the politically connected firms which leads to an increment in the audit fee charged. This suggests that regulators should encourage companies to form an effective audit committee for high quality audit services to ensure that firm is able to minimize the risk exposure. The findings of the study are appealing to literature of political connection and audit fees.
Managerial entrenchment: Model and impact on the shareholders’ wealth
Authors: Ellili Nejla Ould Daoud
Published: February 2017

The aim of this paper is to measure the degree of the managerial entrenchment and to study its impact on the performance of the firm. The model of the entrenchment’s degree is based on both the personal characteristics of the manager and on the ownership structure of the firm. According to our empirical studies carried on 815 firms during the period 2001-2004, the entrenchment’s degree depends significantly on the age and on the tenure of the manager as well as on the relative power of the managerial ownership. Moreover, the relationship between the managerial entrenchment and the performance of the firm is not linear. It takes the form of a harmful entrenchment then of a beneficial one as the entrenchment’s degree increases. This result shows that the managerial entrenchment is not always harmful to the shareholders’ wealth. Empirically, by exceeding a certain critical level (0.81), the managerial entrenchment becomes beneficial to the shareholders.
A study on Taiwanese corporate social responsibility and ownership structures
Authors: Wu Shihwei , Lin Fengyi , Wu Chiaming
Published: February 2017

This study develops several models to examine the relationship between the corporate social responsibility (CSR) and the ownership structure of Taiwanese firms. Our results suggest that firms which are controlled by professional managers, government-owned, or collectively-owned would like to undertake serious efforts to integrate the CSR into various aspects of their companies. Due to Asia firm’s culture, family firms might be more reluctant to put efforts on CSR activities. We also report that there is a positive relationship between (a) the CSR and financial performance and (b) the CSR and earnings quality. This study suggests that the ownership structures are found to have effects on the CSR and the CSR could also decrease the information asymmetry between managers and investors.
Assessment of an electronic wallet system and determinants of cassava farmers’ participation in off-farm activities in Abuja, Nigeria
Authors: Alabi Olugbenga , Lawal Alimi , Oladele Ayoola
Published: February 2017

This study assessed an electronic wallet (e-wallet) system and determinants
of cassava farmers? participation in off-farm activities in Abuja, Nigeria. A
sample of 67 cassava farmers was selected through a multi-stage sampling
technique from six selected agricultural extension blocks. Primary data were
used. Data were collected using a well-structured and well-designed
questionnaire. The analytical tools used were descriptive statistics and
maximum likelihood estimates using the logistic regression model. The results
indicated that an electronic-wallet is an innovative, motivational mobile
phone technology, the first in sub-Saharan Africa to distribute mobile phones
to farmers which bring fertilizers, improved seeds, financial services, and
agricultural information tips to farmers, and this increases yields and
output. The electronic wallet system targeted 20 million farmers with an
intention to distribute 10 million mobile phones to farmers in 4 years. In
2014, 1,000 agro-dealers and fourteen million five hundred farmers were
registered on the electronic wallet system respectively. Also, one million
two hundred farmers have also received inputs via the electronic-wallet
system. The electronic-wallet system added an estimated 30-40 billion dollars
to Nigeria?s Gross Domestic Product in 2014. Furthermore, the result shows
that the age of most sampled cassava farmers fell between 36 and 50 years.
About 94% of sampled cassava farmers were male. Off-farm income has the
potential to improve the income of farmers. These types of activities
undertaken by cassava farmers off the farms include: teaching, tailoring,
hunting, pottery, blacksmithing, petty trading, etc. Farmers? age, farming
experience and number of off-farm activities were significant variables
influencing farmers? participation in off-farm activities at P ? 0.01; P ?
0.10; and P ? 0.01 respectively. The coefficient of Nagelkerke (R2) value was
0.751.This shows that the explanatory variables explain the level of
participation of cassava farmers in off-farm activities at 75% level of
confidence. The coefficient of Cox and Snell determinant (R2) value was
0.547. Off-farm employment is an alternative strategy and has potentials to
improve the income and well-being of farmers. The study recommends that
government and nongovernment organizations should introduce innovations,
motivations, interventions, policies that improve crop production and support
the off-farm sector in order to create job opportunities so that poor
households can participate and benefit directly.
Financial Reporting Quality and Auditor Locality Contagion
Authors: Diaz Jamie , Martin Gregory W. , Thomas Wayne B.
Published: February 2017

Research in information economics seeks to understand how the actions of one individual affect the decisions of related individuals. We examine this issue in the context of information contagion between audit offices in the same locality. Specifically, we investigate whether contagion among Big N audit offices in the same metropolitan statistical area (MSA) causes their client firms' financial reporting quality to correlate. We document a relation between overstatement of earnings for one firm (as evidenced by a subsequent restatement) and higher abnormal accruals for another firm in that same year, where both firms' auditors are located in the same MSA. The correlation in reporting quality is consistent with contagion in practices between auditors. We also find evidence that auditor competition is one channel through which information contagion occurs. The between-audit office contagion we document is incremental to within-audit office contagion documented by prior research. Our evidence is important in understanding additional factors related to the quality of auditing and financial reporting and thus should be relevant to audit committees, regulators attempting to improve audit quality, and stakeholders in general.
XBRL Adoption and Bank Loan Contracting: Early Evidence
Authors: Chen Gary , Kim Jeong-Bon , Lim Jee-Hae , Zhou Jie
Published: February 2017

We examine how the adoption of the eXtensible Business Reporting Language (XBRL) for financial reporting impacts the pricing of bank loans. Using a sample of loans granted to U.S. borrowers from 2007–2013, we find that the adoption of XBRL is associated with a reduction in loan spreads. We further find that the reduction in loan spreads is greater for borrowers who have information that is inherently costlier to process. Results from a difference-in-differences specification along with other alternative research designs provide similar inferences. Subsequent to XBRL adoption, we further show that loan spreads are lower for firms that use more standardized XBRL tags and greater for those that use more extension elements. Overall, our results are consistent with the view that the XBRL mandate brings about an environment that enables lenders to gather and process information in a timelier manner and at a lower cost.

JEL Classifications: M41; K22.
Morphological relationship analysis of impacted maxillary canines and the adjacent teeth on 3-dimensional reconstructed CT images
Authors: Kim Yoojun , Hyun Hong-Keun , Jang Ki-Taeg
Published: February 2017

Objective:

To examine whether there is a relationship between maxillary canine impaction and the morphologic characteristics of the maxillary dentition, especially the root of the lateral incisor.

Materials and Methods:

In this study, we selected only patients with unilateral maxillary canine impaction to compare the morphologic characteristics of the dentition on the impaction side and the clinically normal eruption side. The sample size was decided to be 40 based on the pilot study. To minimize bias depending on sex and location of the maxillary canine impaction, we selected equal numbers (20) of boys and girls, and equal cases (20) of buccal impaction and palatal impaction. Under the aforementioned conditions, the mean age was 13.5 ± 2.3 years. The multislice spiral computed tomography images of these 40 subjects were converted into three-dimensional (3D) reconstructed images using the OnDemand 3D program (Cybermed Co, Seoul, Korea). Then we measured the morphologic characteristics of the individual teeth on the obtained 3D teeth images.

Results:

Length and volume of the maxillary lateral incisor's roots were significantly smaller on the impaction side compared with the normal eruption side (P = 0.001 and P = 0.006, respectively). The width and volume of the canine's crown were significantly greater on the impaction side compared with the normal eruption side (P = 0.020 and P < .0001, respectively).

Conclusion:

These results might help to prove the hypothesis that the smaller-sized lateral incisor roots and greater-sized canine crowns are the influential etiologic factors in maxillary canine impaction.
Survey of Relations of Chemical Constituents in Polymer-Based Materials with Brittleness and its Associated Properties
Authors:   Laboratory of Advanced Polymers & Optimized Materials (LAPOM), Department of Materials Science and Engineering and Department of Physics, University of North Texas, 3940 North Elm Street, Denton, TX 76207, USA, Brostow Witold , Hagg Lobland Haley E. ,   Laboratory of Advanced Polymers & Optimized Materials (LAPOM), Department of Materials Science and Engineering and Department of Physics, University of North Texas, 3940 North Elm Street, Denton, TX 76207, USA
Published: February 2017

The property of brittleness for polymers and polymer-based materials (PBMs) is an important factor in determining the potential uses of a material. Brittleness of polymers may also impact the ease and modes of polymer processing, thereby affecting economy of production. Brittleness of PBMs can be correlated with certain other properties and features of polymers; to name a few, connections to free volume, impact strength, and scratch recovery have been explored. A common thread among all such properties is their relationship to chemical composition and morphology. Through a survey of existing literature on polymer brittleness specifically combined with relevant reports that connect additional materials and properties to that of brittleness, it is possible to identify chemical features of PBMs that are connected with observable brittle behavior. Relations so identified between chemical composition and structure of PBMs and brittleness are described herein, advancing knowledge and improving the capacity to design new and to choose among existing polymers in order to obtain materials with particular property profiles.
Is lumbar facet fusion biomechanically equivalent to lumbar posterolateral onlay fusion?
Authors: Toth Jeffrey M. , Foley Kevin T. , Wang Mei , Seim Howard B. , Simon Turner A.
Published: February 2017

OBJECTIVE

This study was designed with the following research objectives: 1) to determine the efficacy of facet fusion with recombinant human bone morphogenetic protein–2 (rhBMP-2) on an absorbable collagen sponge (ACS) in an ovine lumbar facet fusion model; 2) to radiographically and histologically compare the efficacy of lumbar facet fusion with rhBMP-2/ACS to facet fusion with an iliac crest bone graft (ICBG); and 3) to biomechanically compare lumbar facet fusion with rhBMP-2/ACS to lumbar posterolateral fusion (PLF) with ICBG.

METHODS

The efficacies of the 3 treatments to induce fusion were evaluated in an instrumented ovine lumbar fusion model. Eight sheep had 10 cm3/side ICBG placed as an onlay graft for PLF at L2–3. At the adjacent L3–4 level, 0.5 cm3/side ICBG was placed for facet fusion. Finally, 0.5 cm3/side rhBMP-2/ACS (0.43 mg/ml) was placed for facet fusion at L4–5. CT scans were obtained at 2, 4, and 6 months postoperatively with 2 reviewers conducting an evaluation of the 6-month results for all treated spinal levels. All 8 sheep were killed at 6 months, and all posterolateral instrumentation was removed at this time. The spines were then sectioned through L3–4 to allow for nondestructive unconstrained biomechanical testing of the L2–3 and L4–5 segments. All treated spinal levels were analyzed using undecalcified histology with corresponding microradiography. Statistical comparisons were made between the treatment groups.

RESULTS

The PLF with ICBG (ICBG PLF group) and the rhBMP-2 facet fusion (rhBMP-2 Facet group) treatment groups demonstrated similar levels of stiffness, with the rhBMP-2 Facet group having on average slightly higher stiffness in all 6 loading directions. All 8 levels in the autograft facet fusion treatment group demonstrated CT radiographic and histological fusion. All 8 levels in the rhBMP-2 Facet group showed bilateral CT radiographic and histological fusion. Six of 16 rhBMP-2/ACS-treated facet defects demonstrated small intraosseous hematomas or seromas. Four of the 8 levels (50%) in the ICBG PLF treatment group demonstrated bilateral histological fusion. Three of 8 levels in the ICBG PLF treatment group showed unilateral fusion. One of the 8 levels in the ICBG PLF treatment group demonstrated bilateral histological nonfusion.

CONCLUSIONS

Both rhBMP-2/ACS and autograft demonstrated 100% efficacy when used for facet fusion in the instrumented ovine model. However, the ICBG PLF treatment group only demonstrated a 50% bilateral fusion rate. Biomechanically, the ICBG PLF and rhBMP-2 Facet groups demonstrated similar stiffness in all 6 loading directions, with the rhBMP-2 Facet group having on average slightly higher stiffness in all directions.
BACE1 Dynamics Upon Inhibition with a BACE Inhibitor and Correlation to Downstream Alzheimer’s Disease Markers in Elderly Healthy Participants
Authors: Timmers Maarten , Barão Soraia , Van Broeck Bianca , Tesseur Ina , Slemmon John , De Waepenaert Katja , Bogert Jennifer , Shaw Leslie M. , Engelborghs Sebastiaan , Moechars Dieder , Mercken Marc , Van Nueten Luc , Tritsmans Luc , de Strooper Bart , Streffer Johannes Rolf
Published: February 2017

The β-site amyloid-β protein precursor (AβPP) cleaving enzyme-1 (BACE1) is the rate limiting enzyme in the generation of amyloid-β peptide (Aβ) from AβPP, one of the major pathways in Alzheimer’s disease (AD) pathology. Increased BACE1 levels and activity have been reported in the brain of patients with sporadic AD. Therefore, changes of BACE1 levels in the cerebrospinal fluid (CSF) have also been investigated as a possible biomarker of the disease. We analyzed BACE1 levels in CSF of elderly healthy participants before and after chronic treatment with a BACE inhibitor (BACEi) and evaluated the correlation between BACE1 levels and downstream AD markers. Overall, BACE1 CSF levels showed strong correlations to all downstream AD markers investigated. This is the first reported finding that shows BACE1 levels in CSF were well correlated to its end product Aβ1 - 42. As previously described, BACE1 levels were strongly correlated to total-tau and phosphorylated tau levels in CSF. Generally, chronic BACE inhibition did not influence BACE1 CSF protein levels. Follow-up studies including early-stage AD pathophysiology and prodromal AD patients will help to understand the importance of measuring BACE1 routinely in daily clinical practice and AD clinical trials.
Only White Matter Hyperintensities Predicts Post-Stroke Cognitive Performances Among Cerebral Small Vessel Disease Markers: Results from the TABASCO Study
Authors: Molad Jeremy , Kliper Efrat , Korczyn Amos D. , Ben Assayag Einor , Ben Bashat Dafna , Shenhar-Tsarfaty Shani , Aizenstein Orna , Shopin Ludmila , Bornstein Natan M. , Auriel Eitan
Published: February 2017

Background: White matter hyperintensities (WMH) were shown to predict cognitive decline following stroke or transient ischemic attack (TIA). However, WMH are only one among other radiological markers of cerebral small vessel disease (SVD).

Objective: The aim of this study was to determine whether adding other SVD markers to WMH improves prediction of post-stroke cognitive performances.

Methods: Consecutive first-ever stroke or TIA patients ( n = 266) from the Tel Aviv Acute Brain Stroke Cohort (TABASCO) study were enrolled. MRI scans were performed within seven days of stroke onset. We evaluated the relationship between cognitive performances one year following stroke, and previously suggested total SVD burden score including WMH, lacunes, cerebral microbleeds (CMB), and perivascular spaces (PVS).

Results: Significant negative associations were found between WMH and cognition ( p < 0.05). Adding other SVD markers (lacunes, CMB, PVS) to WMH did not improve predication of post-stroke cognitive performances. Negative correlations between SVD burden score and cognitive scores were observed for global cognitive, memory, and visual spatial scores (all p < 0.05). However, following an adjustment for confounders, no associations remained significant.

Conclusion: WMH score was associated with poor post-stroke cognitive performance. Adding other SVD markers or SVD burden score, however, did not improve prediction.
Combination Therapy with Zonisamide and Antiparkinson Drugs for Parkinson’s Disease: A Meta-Analysis
Authors: Matsunaga Shinji , Kishi Taro , Iwata Nakao
Published: February 2017

Background: There is uncertainty about the efficacy and tolerability of zonisamide for Parkinson’s disease (PD).

Objective: We performed a meta-analysis of zonisamide treatment in PD patients who received antiparkinson drugs such as levodopa.

Methods: The primary outcome measures were the Unified Parkinson’s Disease Rating Scale (UPDRS) Part III scores, wearing-off time, and discontinuation rate due to all causes. Secondary outcome measures were UPDRS total and subscale scores; discontinuation rates due to adverse events, inefficacy, and death; and individual adverse events.

Results: Four randomized placebo-controlled trials including 1,068 PD patients were analyzed. All studies were conducted in Japan. UPDRS Part III scores were significantly lower with zonisamide than with placebo (weighted mean difference [WMD], –2.56; 95% confidence interval [CI]; –4.20 to –0.92; p = 0.002). Further, zonisamide significantly decreased the wearing-off time compared with placebo (standardized mean difference, –0.24; 95% CI, –0.39 to –0.09; p = 0.001). Discontinuation rates due to all causes were similar between the zonisamide and placebo groups (risk ratio, 1.29; 95% CI, 0.90 to 1.84; p = 0.16). While zonisamide also decreased both UPDRS Part II (off-time) and UPDRS total scores compared to placebo (UPDRS Part II [off-time] scores: WMD, –0.79; UPDRS total scores: WMD, –2.51), there were no significant differences in other secondary outcomes between the two groups.

Conclusions: Our results suggested that zonisamide combination therapy was beneficial in treating motor symptoms in PD patients receiving antiparkinson drugs and was well tolerated in Japanese patients. Future studies in populations other than the Japanese are needed.
Pupillary Responses as a Biomarker of Early Risk for Alzheimer’s Disease
Authors: Granholm Eric L. , Panizzon Matthew S. , Elman Jeremy A. , Jak Amy J. , Hauger Richard L. , Bondi Mark W. , Lyons Michael J. , Franz Carol E. , Kremen William S.
Published: February 2017

Task-evoked pupillary responses may be a psychophysiological biomarker of early risk for mild cognitive impairment (MCI) and Alzheimer’s disease (AD). Pupil dilation during cognitive tasks reflects cognitive effort until compensatory capacity is surpassed and performance declines are manifest, and reflects activation in the locus coeruleus, where degenerative changes have been found in the earliest stages of AD. We recorded pupillary responses during digit span recall in 918 participants ages 56–66. Despite normal performance, amnestic single-domain MCI (S-MCI) participants showed greater pupil dilation than non-amnestic S-MCI and cognitively normal (CN) participants at lower cognitive loads. Multi-domain MCI (M-MCI) participants failed to modulate effort across cognitive loads and showed poorer performance. Pupillary responses differentiated MCI and CN groups. Amnestic S-MCI participants required compensatory effort to maintain performance, consistent with increased risk for decline. Greater effort in CN individuals might indicate risk for MCI. Results are consistent with dysfunction in locus coeruleus-linked brain systems. This brief task shows promise as a biomarker for early MCI and AD risk prediction.
Characterization of X-ray scattering for various phantoms and clinical breast geometries using breast CT on a dedicated hybrid system
Authors: Shah Jainil P. , Mann Steve D. , Tornai Martin P.
Published: February 2017

OBJECTIVE: The purpose of this study was to utilize a dedicated breast CT system using a 2D beam stop array to physically evaluate the scatter to primary ratios (SPRs) of different geometric phantoms and prospectively acquired clinical patient data.

METHODS: Including clinically unrealizable compositions of 100% glandular and 100% fat, projection images were acquired using three geometrically different phantoms filled with fluids simulating breast tissue. The beam stop array method was used for measuring scatter in projection space, and creating the scatter corrected primary images. 2D SPRs were calculated. Additionally, a new figure of merit, the 3D normalized scatter contribution (NSC) volumes were calculated.

RESULTS: The 2D SPR values (0.52–1.10) were primarily dependent on phantom geometry; a secondary dependence was due to their uniform density; 2D SPRs were low frequency and smoothly varying in the uniformly filled phantoms. SPRs of clinical patient data followed similar trends as phantoms, but with noticeable deviations and high frequency components due to the heterogeneous distribution of glandular tissue. The maximum measured patient 2D SPRs were all <0.6, even for the largest diameter breast. These results demonstrate modest scatter components with changing object geometries and densities; the 3D NSC volumes with higher frequency components help visualize scatter distribution throughout the reconstructed image volumes. Furthermore, the SPRs in the heterogeneous clinical breast cases were underestimated by the equivalent density, uniformly filled phantoms.

CONCLUSIONS: These results provide guidance on the use of uniformly distributed density and differently shaped phantoms when considering simulations. They also clearly demonstrate that results from patients can vary considerably from 2D SPRs of uniformly simulated phantoms.