bluuebunny/crossref_metadata_2025 huggingface dataset:
Centrally located body fat is related to appetitive hormones in healthy postmenopausal women.
Authors: Ritland Laura M , Alekel D Lee , Matvienko Oksana A , Hanson Kathy B , Stewart Jeanne W , Hanson Laura N , Reddy Manju B , Van Loan Marta D , Genschel Ulrike
Published: April 2008

Objective

Body composition and energy homeostasis are thought to affect the appetitive hormones: adiponectin, leptin, insulin, and ghrelin. This study examined whether centrally located fat and/or overall adiposity were related to these appetitive hormones in healthy postmenopausal women.

Design

Overall and regional body composition was assessed by dual-energy X ray absorptiometry in relation to plasma adiponectin, serum leptin, serum insulin, and plasma ghrelin in 242 postmenopausal women.

Results

Regression analyses revealed that the androidal-to-gynoidal fat mass ratio (18.0%), age (3.2%), and white blood cell count (1.8%) accounted for 28% of the variability in adiponectin (F=22.2;P<0.0001); androidal (waist+hip) fat mass (66.0%), androidal fat mass2(6.2%), whole-body lean mass (2.2%), and age (0.8%) accounted for 69% of the variability in leptin (F=102.5;P<0.0001). Regression analyses revealed that sagittal abdominal diameter (8.4%), glucose (5.4%), white blood cell count (2.6%), and dietary ω-3 fatty acids (2.0%) accounted for 32% of the variability in insulin (F=20.8;P<0.0001); waist circumference (12.7%), hip lean mass (2.0%), and white blood cell count (1.9%) accounted for 26% of the variability in ghrelin (F=20.7;P<0.0001). Our results indicated that centralized fat mass was the primary contributor to these appetitive hormones in healthy postmenopausal women.

Conclusion

Since central adiposity in postmenopausal women was related to appetitive hormones, minimizing weight gain during the menopausal transition may optimize appetitive hormones, thereby facilitating appetite control and weight maintenance.
Impact of total cumulative glucocorticoid dose on bone mineral density in patients with 21-hydroxylase deficiency.
Authors: Chakhtoura Zeina , Bachelot Anne , Samara-Boustani Dinane , Ruiz Jean-Charles , Donadille Bruno , Dulon Jérôme , Christin-Maître Sophie , Bouvattier Claire , Raux-Demay Marie-Charles , Bouchard Philippe , Carel Jean-Claude , Leger Juliane , Kuttenn Frédérique , Polak Michel , Touraine Philippe
Published: April 2008

Objective

It remains controversial whether long-term glucocorticoids are charged of bone demineralization in patients with congenital adrenal hyperplasia (CAH) due to 21-hydroxylase deficiency. The aim of this study was to know whether cumulative glucocorticoid dose from the diagnosis in childhood to adulthood in patients with CAH had a negative impact on bone mineral density (BMD).

Design

This was a retrospective study.

Methods

Thirty-eight adult patients with classical and non-classical CAH were included. BMD was measured in the lumbar spine and femoral neck. Total cumulative glucocorticoid (TCG) and total average glucocorticoid (TAG) doses were calculated from pediatric and adult files.

Results

We showed a difference between final and target heights (−0.82±0.92 s.d. for women and −1.31±0.84 s.d. for men; P<0.001). Seventeen patients (44.7%) had bone demineralization (35.7% of women and 70% of men). The 28 women had higher BMD than the 10 men for lumbar (−0.26±1.20 vs −1.25±1.33 s.d.; P=0.02) and femoral T-scores (0.21±1.30 s.d. versus −1.08±1.10 s.d.; P=0.007). In the salt-wasting group, women were almost significantly endowed with a better BMD than men (P=0.053). We found negative effects of TCG, TAG on lumbar (P<0.001, P=0.002) and femoral T-scores (P=0.006, P<0.001), predominantly during puberty. BMI was protective on BMD (P=0.006).

Conclusion

The TCG is an important factor especially during puberty for a bone demineralization in patients with 21-hydroxylase deficiency. The glucocorticoid treatment should be adapted particularly at this life period and preventive measures should be discussed in order to limit this effect.
Thyroid hormone independent associations between serum TSH levels and indicators of bone turnover in cured patients with differentiated thyroid carcinoma.
Authors: Heemstra Karen A , van der Deure Wendy M , Peeters Robin P , Hamdy Neveen A , Stokkel Marcel P , Corssmit Eleonora P , Romijn Johannes A , Visser Theo J , Smit Johannes W
Published: April 2008

Objective

It has been proposed that TSH has thyroid hormone-independent effects on bone mineral density (BMD) and bone metabolism. This concept is still controversial and has not been studied in human subjects in detail. We addressed this question by studying relationships between serum TSH concentration and indicators of bone turnover, after controlling for triiodothyronine (T3), free thyroxine (FT4), and non-thyroid factors relevant to BMD and bone metabolism. We also studied the contribution of the TSH receptor (TSHR)-Asp727Glu polymorphism to these relationships.

Design

We performed a cross-sectional study with 148 patients, who had been thyroidectomized for differentiated thyroid carcinoma.

Methods

We measured BMD of the femoral neck and lumbar spine. FT4, T3, TSH, bone-specific alkaline phosphatase, procollagen type 1 aminoterminal propeptide levels, C-cross-linking terminal telopeptide of type I collagen, and urinary N-telopeptide of collagen cross-links were measured. Genotypes of the TSHR-Asp727Glu polymorphism were determined by Taqman assay.

Results

We found a significant, inverse correlation between serum TSH levels and indicators of bone turnover, which was independent of serum FT4and T3levels as well as other parameters influencing bone metabolism. We found that carriers of the TSHR-Asp727Glu polymorphism had an 8.1% higher femoral neck BMD, which was, however, no longer significant after adjusting for body mass index.

Conclusion

We conclude that in this group of patients, serum TSH was related to indicators of bone remodeling independently of thyroid hormone levels. This may point to a functional role of the TSHR in bone in humans. Further research into this mechanism needs to be performed.
Regulation of endothelial proliferation by the renin–angiotensin system in human umbilical vein endothelial cells
Authors: Herr D , Rodewald M , Fraser H M , Hack G , Konrad R , Kreienberg R , Wulff C
Published: April 2008

This study was performed in order to evaluate the role of angiotensin II in physiological angiogenesis. Human umbilical vein endothelial cells (HUVEC) were stained for angiotensin II type 1 receptor (AGTR1) immunocytochemically and for gene expression of renin–angiotensin system (RAS) components. The regulation of the angiogenesis-associated genes vascular endothelial growth factor (VEGF) and angiopoietins (ANGPT1 and ANGPT2) were studied using quantitative RT-PCR. Furthermore, we examined the effect of angiotensin II on the proliferation of HUVEC using Ki-67 as well as BrdU immunocytochemistry and investigated whether the administration of the AGTR1 blocker candesartan or the VEGF antagonist FLT1-Fc could suppress the observed angiotensin II-dependent proangiogenic effect. AGTR1 was expressed in HUVEC and the administration of angiotensin II significantly increased the gene expression of VEGF and decreased the gene expression of ANGPT1. Since the expression of ANGPT2 was not affected significantly the ratio of ANGPT1/ANGPT2 was decreased. In addition, a significantly increased endothelial cell proliferation was observed after stimulation with angiotensin II, which was suppressed by the simultaneous administration of candesartan or the VEGF antagonist FLT1-Fc. These results indicate the potential capacity of angiotensin II in influencing angiogenesis by the regulation of angiogenesis-associated genes via AGTR1. Since VEGF blockade opposed the effect of angiotensin II on cell proliferation, it is hypothesised that VEGF mediates the angiotensin II-dependent effect in concert with the changes in angiopoietin expression. This is the first report of the RAS on the regulation of angiogenesis-associated genes in physiology.
Glial-derived neurotrophic factor promotes ovarian primordial follicle development and cell–cell interactions during folliculogenesis
Authors: Dole Gretchen , Nilsson Eric E , Skinner Michael K
Published: April 2008

Female fertility is determined in part by the size and development of the primordial follicle pool. The current study investigates the role of glial cell-line-derived neurotrophic factor (GDNF) in the regulation of primordial follicle development in the ovary. Ovaries from 4-day-old female rat pups were maintained in organ culture for 10 days in the absence (control) or presence of GDNF or kit ligand (KL)/stem cell factor. Ovaries treated with GDNF contained a significant increase in developing follicles, similar to that observed with KL treatment previously shown to promote follicle development. The actions of GDNF on the ovarian transcriptome were investigated with a microarray analysis. Immunohistochemical studies demonstrated that GDNF is localized to oocyte cytoplasm in follicles of all developmental stages, as well as to cumulus granulosa cells and theca cells in antral follicles. GDNF receptor α1 (GFRα1) staining was localized to oocyte cytoplasm of primordial and primary follicles, and at reduced levels in the oocytes of antral follicles. GFRα1 was present in mural granulosa cells of antral follicles, theca cells, and ovarian surface epithelium. The localization studies were confirmed with molecular analysis. Microarray analysis was used to identify changes in the ovarian transcriptome and further elucidate the signaling network regulating early follicle development. Observations indicate that GDNF promotes primordial follicle development and mediates autocrine and paracrine cell–cell interactions required during folliculogenesis. In contrast to the testis, ovarian GDNF is predominantly produced by germ cells (oocytes) rather than somatic cells.
Expression and regulation of fucosyltransferase 4 in human endometrium
Authors: Ponnampalam Anna P , Rogers Peter A W
Published: April 2008

It has been suggested that selectin ligands expressed by the endometrial epithelium are essential for the initial adhesion of the blastocyst to the luminal epithelium of human endometrium. One of the enzymes responsible for the production of selectin ligands is fucosyltransferase 4 (FUT4), a member of α1,3 fucosyltransferases. The aims of the present study were to characterize FUT4 mRNA and protein in human endometrium during the menstrual cycle and to investigate the hormonal regulation of FUT4 whose mRNA expression was quantified by real-time PCR in fresh endometrial tissue from cycling women and protein expression was analyzed by immunohistochemistry and Western blotting. Hormonal regulation of FUT4 transcription was investigated using an endometrial explant system. FUT4 mRNA was significantly upregulated in fresh tissues during early and mid-secretory phases when compared with other phases of the menstrual cycle. FUT4 protein was localized to glandular and luminal epithelium and the expression levels followed the same pattern as for FUT4 mRNA. Our data also show that, in proliferative explants, progesterone significantly increased FUT4 transcription and translation after 24 h in culture. The inductive effect of progesterone on FUT4 transcription was lost after 48 h of treatment. Estrogen did not have any significant effects. These data suggest that the upregulation of selectin ligands in the human endometrium at the time of implantation may be mediated, at least in part, by the regulation of FUT4 expression.
Serotonin in pre-implantation mouse embryos is localized to the mitochondria and can modulate mitochondrial potential
Authors: Basu Basudha , Desai Radha , Balaji J , Chaerkady Raghothama , Sriram V , Maiti Sudipta , Panicker Mitradas M
Published: April 2008

Serotonin is reported to be present in early embryos of many species and plays an important role in early patterning. Since it is a fluorophore, it can be directly visualized using fluorescence microscopy. Here, we use three-photon microscopy to image serotonin in live pre-implantation mouse embryos. We find that it is present as puncta averaging 1.3 square microns and in concentrations as high as 442 mM. The observed serotonin puncta were found to co-localize with mitochondria. Live embryos pre-incubated with serotonin showed a higher mitochondrial potential, indicating that it can modulate mitochondrial potential. Pre-implantation mouse embryos were also examined at various developmental stages for the presence of transcripts of the peripheral and neuronal forms of tryptophan hydroxylase (Tph1andTph2respectively) and the classical serotonin transporter (Slc6a4). Transcripts ofTph2were seen in oocytes and in two-cell stages, whereas transcripts ofTph1were not detected at any stage. Transcripts of the transporter,Slc6a4, were present in all pre-implantation stages investigated. These results suggest that serotonin in embryos can arise from a combination of synthesis and uptake from the surrounding milieu.
Effect of germ cell depletion on levels of specific mRNA transcripts in mouse Sertoli cells and Leydig cells
Authors: J O'Shaughnessy P , Hu L , Baker P J
Published: April 2008

It has been shown that testicular germ cell development is critically dependent upon somatic cell activity but, conversely, the extent to which germ cells normally regulate somatic cell function is less clear. This study was designed, therefore, to examine the effect of germ cell depletion on Sertoli cell and Leydig cell transcript levels. Mice were treated with busulphan to deplete the germ cell population and levels of mRNA transcripts encoding 26 Sertoli cell-specific proteins and 6 Leydig cell proteins were measured by real-time PCR up to 50 days after treatment. Spermatogonia were lost from the testis between 5 and 10 days after treatment, while spermatocytes were depleted after 10 days and spermatids after 20 days. By 30 days after treatment, most tubules were devoid of germ cells. Circulating FSH and intratesticular testosterone were not significantly affected by treatment. Of the 26 Sertoli cell markers tested, 13 showed no change in transcript levels after busulphan treatment, 2 showed decreased levels, 9 showed increased levels and 2 showed a biphasic response. In 60% of cases, changes in transcript levels occurred after the loss of the spermatids. Levels of mRNA transcripts encoding Leydig cell-specific products related to steroidogenesis were unaffected by treatment. Results indicate (1) that germ cells play a major and widespread role in the regulation of Sertoli cell activity, (2) most changes in transcript levels are associated with the loss of spermatids and (3) Leydig cell steroidogenesis is largely unaffected by germ cell ablation.
Relaxin (RLX) and estrogen affect estrogen receptor α, vascular endothelial growth factor, and RLX receptor expression in the neonatal porcine uterus and cervix
Authors: Yan Wenbo , Chen Joseph , Wiley Anne A , Crean-Harris Bethany D , Bartol Frank F , Bagnell Carol A
Published: April 2008

The porcine female reproductive tract undergoes estrogen receptor (ER) α-dependent development after birth (postnatal day=PND 0), the course of which can determine adult uterine function. Uterotrophic effects of relaxin (RLX) in the porcine neonate are age specific and may involve ER activation. Here, objectives were to determine effects of RLX and estrogen administered from birth on uterine and cervical growth and expression of ERα, vascular endothelial growth factor (VEGF), and the RLX receptor (RXFP1). On PND 0, gilts were treated with the antiestrogen ICI 182 780 (ICI) or vehicle alone and, 2 h later, were given estradiol-17β (E) or porcine RLX for 2 days. Neither RLX nor E affected uterine wet weight or protein content on PND 2. However, RLX, but not E, increased cervical wet weight and protein content when compared with controls. Pretreatment with ICI did not inhibit RLX-stimulated cervical growth. Uterine and cervical ERα increased in response to RLX, but not E. Both RLX and E increased VEGF in the uterus and cervix on PND 2. Pretreatment with ICI increased VEGF in both tissues and increased RLX-induced cervical VEGF. In the uterus E, but not RLX, increased RXFP1 mRNA. In the cervix, E increased RXFP1 gene expression whereas RLX decreased it. Results indicate that the neonatal uterus and cervix are sensitive to E and RLX and that growth responses to RLX in these tissues differ by PND 2. Effects of RLX on uterine and cervical ERα and VEGF expression may be important for neonatal reproductive tract development.
Impact of Myocardial Infarct Proteins and Oscillating Pressure on the Differentiation of Mesenchymal Stem Cells: Effect of Acute Myocardial Infarction on Stem Cell Differentiation
Authors: Chang Sung-A , Lee Eun Ju , Kang Hyun-Jae , Zhang Shu-Ying , Kim Ji-Hyun , Li Lian , Youn Seock-Won , Lee Choon-Soo , Kim Keum-Hyun , Won Joo-Yun , Sohn Jong-Woo , Park Kyung-Woo , Cho Hyun-Jai , Yang Sung-Eun , Oh Won Il , Yang Yoon Sun , Ho Won-Kyung , Park Young-Bae , Kim Hyo-Soo
Published: April 2008

Stem cell transplantation in acute myocardial infarction (AMI) has emerged as a promising therapeutic option. We evaluated the impact of AMI on mesenchymal stem cell (MSC) differentiation into cardiomyocyte lineage. Cord blood-derived human MSCs were exposed to in vitro conditions simulating in vivo environments of the beating heart with acute ischemia, as follows: (a) myocardial proteins or serum obtained from sham-operated rats, and (b) myocardial proteins or serum from AMI rats, with or without application of oscillating pressure. Expression of cardiac-specific markers on MSCs was greatly induced by the infarcted myocardial proteins, compared with the normal proteins. It was also induced by application of oscillating pressure to MSCs. Treatment of MSCs with infarcted myocardial proteins and oscillating pressure greatly augmented expression of cardiac-specific genes. Such expression was blocked by inhibitor of transforming growth factor β1 (TGF-β1) or bone morphogenetic protein-2 (BMP-2). In vitro cellular and electrophysiologic experiments showed that these differentiated MSCs expressing cardiomyocyte-specific markers were able to make a coupling with cardiomyocytes but not to selfbeat. The pathophysiologic significance of in vitro results was confirmed using the rat AMI model. The protein amount of TGF-β1 and BMP-2 in myocardium of AMI was significantly higher than that in normal myocardium. When MSCs were transplanted to the heart and analyzed 8 weeks later, they expressed cardiomyocyte-specific markers, leading to improved cardiac function. These in vitro and in vivo results suggest that infarct-related biological and physical factors in AMI induce commitment of MSCs to cardiomyocyte-like cells through TGF-β/BMP-2 pathways.

Disclosure of potential conflicts of interest is found at the end of this article.
Polycomb Repressive Complex 2 Is Dispensable for Maintenance of Embryonic Stem Cell Pluripotency
Authors: Chamberlain Stormy J. , Yee Della , Magnuson Terry
Published: April 2008

Polycomb repressive complex 2 (PRC2) methylates histone H3 tails at lysine 27 and is essential for embryonic development. The three core components of PRC2, Eed, Ezh2, and Suz12, are also highly expressed in embryonic stem (ES) cells, where they are postulated to repress developmental regulators and thereby prevent differentiation to maintain the pluripotent state. We performed gene expression and chimera analyses on low- and high-passage Eednull ES cells to determine whether PRC2 is required for the maintenance of pluripotency. We report here that although developmental regulators are overexpressed in Eednull ES cells, both low- and high-passage cells are functionally pluripotent. We hypothesize that they are pluripotent because they maintain expression of critical pluripotency factors. Given that EED is required for stability of EZH2, the catalytic subunit of the complex, these data suggest that PRC2 is not necessary for the maintenance of the pluripotent state in ES cells. We propose a positive-only model of embryonic stem cell maintenance, where positive regulation of pluripotency factors is sufficient to mediate stem cell pluripotency.

Disclosure of potential conflicts of interest is found at the end of this article.
The mottled-face tamarin, Saguinus inustus, in the Amanã Sustainable Development Reserve, Amazonas, Brazil
Authors: Souza Luciane L. , Queiroz Helder L. , Ayres José Márcio
Published: April 2008

No abstract
Preliminary observations on the mottled-face tamarin (Saguinus inustus) on the lower río Caquetá, Colombian Amazonia
Authors: Palacios Erwin , Rodríguez Adriana , Castillo Claudia
Published: April 2008

No abstract
Aspects of the behavioral and endocrine ontogeny of six moustached tamarins, Saguinus mystax (Callitrichinae)
Authors: Huck Maren , Löttker Petra , Heymann Eckhard W. , Heistermann Michael
Published: April 2008

No abstract
Primer censo del mono aullador negro (Alouatta palliata aequatorialis) en el Chocó Biogeográfico Colombiano
Authors: Ramírez-Orjuela Carolina , Sánchez-Dueñas Iván M.
Published: April 2008

No abstract
Vocalizações de longo alcance como comunicação intra-grupal nos bugios (Alouatta guariba)
Authors: Steinmetz Sandra
Published: April 2008

No abstract
Coprophagy in captive brown capuchin monkeys (Cebus apella)
Authors: Prates Helissandra Mattjie , Bicca-Marques Júlio César
Published: April 2008

No abstract
Caracterización de los dormideros usados por Ateles belzebuth en el Parque Nacional Yasuní, Ecuador
Authors: Pozo Wilmer E.
Published: April 2008

No abstract
Unintentional drinking-water contamination events of unknown origin: surrogate for terrorism preparedness
Authors: Winston Gary , Leventhal Alex
Published: April 2008

Drinking-water is a direct conduit to many human receptors. An intentional attack (e.g. terrorism) on drinking-water systems can shock and disrupt elements of national infrastructures. We report on an unintentional drinking-water contamination event that occurred in Tel Aviv, Israel in July, 2001. Initially of unknown origin, this event involved risk management strategies used by the Ministry of Health for abating a potential public health crisis as might be envisaged of water contamination due to terrorism. In an abrupt event of unknown origin, public health officials need to be responsible for the same level of preparedness and risk communication. This is emphasized by comparison of management strategies between the Tel Aviv event and one of dire consequences that occurred in Camelford, England in 1988. From the onset of the Tel Aviv incident, the public health strategy was to employ the precautionary principle by warning residents of the affected region to not drink tap water, even if boiled. This strategy was in contrast to an earlier crisis that occurred in Camelford, England in 1988. An outcome of this event was heightened awareness that a water crisis can occur in peacetime and not only in association with terrorism. No matter how minor the contamination event or short-term the disruption of delivery of safe drinking-water, psychological, medical and public health impact could be significant.
Effects of various process parameters on struvite precipitation kinetics and subsequent determination of rate constants
Authors: Rahaman M. S. , Ellis N. , Mavinic D. S.
Published: April 2008

In this paper, struvite (MgNH4PO4·6H2O) precipitation kinetics were studied with different operating conditions (varying supersaturation, pH, Mg:P ratio, degree of mixing and seeding conditions) and relevant rate constants were determined by fitting a slightly modified first-order kinetic model to the experimental data obtained. The rate of change of ortho-P concentration in the bulk solutions increases with increasing supersaturation ratio. The estimated rate constants are 2.034, 1.716 and 0.690 hr−1 for the supersaturation ratio of 9.64, 4.83, and 2.44, respectively. Kinetic parameters were also evaluated for the Mg:P ratio between the ranges of 1.0 and 1.6, indicating higher phosphorus removal efficiency with increasing Mg:P ratio. The rate constants were found to be 0.942, 2.034 and 2.712 hr−1 for Mg:P ratios of 1.0, 1.3 and 1.6, respectively. The experimental observations for kinetic study of struvite precipitation with different stirrer speeds clearly show that the mixing intensity used had little effect on the intrinsic rate constants. K values found to be 2.034 and 1.902 h−1 for 100 and 70 rpm, respectively. Seeding, with 250–500 μm of seed crystals during the struvite precipitation kinetics test, was found to have very little effect on the ortho-P removal.
Measurement of H2 consumption and its role in continuous fermentative hydrogen production
Authors: Kraemer J. T. , Bagley D. M.
Published: April 2008

To maximise the yield from fermentative H2 production, H2 consumption must be minimised. This work demonstrated for the first time that H2 consumption exists in an established continuous-flow biohydrogen system. The rate of H2 consumption was found to be related to the concentration of CO2, with H2 consumption inhibited at both low and high CO2. N2 sparging of the continuous reactor at 31 mL/min/L-liquid increased the H2 yield from 1.31 to 1.87 mol H2/mol glucose, but did not significantly change the in-situ rate of H2 consumption (0.07–0.09 mM/h). Assuming sparging completely inhibited H2 consumption, it could only account for 2–11% of the H2 yield increase during sparging, based on H2 consumption rates measured in the reactor and in vials. Therefore, H2 consumption may be of minor concern for continuous biohydrogen systems.
Anaerobic digestion of catering wastes: effect of micronutrients and retention time
Authors: Climenhaga M. A. , Banks C. J.
Published: April 2008

Source-separated foodwastes collected from a campus catering facility were processed in bench-scale single-stage anaerobic digesters. The feedstock contained a varied mix of fruits, vegetables, meats and fried foods. A constant organic loading rate (OLR) was maintained with differing hydraulic retention times (HRT). Regular addition of trace elements or prolonged retention time allowed stable digestion at high total volatile fatty acid (TVFA) levels. Reactors on HRT of 25, 50, and 100 days with no micronutrient supplementation exhibited methanogenic failure after approximately 40, 100 and 90 days respectively, while duplicate reactors with micronutrient supplementation maintained stable digestion. An extended HRT of 180 days has so far allowed continued digestion (for reactors with and without micronutrient supplementation) at levels of ammonia nitrogen exceeding 5.7 g l−1 and volatile fatty acid levels exceeding 15 g l−1, usually considered inhibitory or toxic.
Flow structures in MBR-tanks
Authors: Saalbach J. , Hunze M.
Published: April 2008

In this paper a CFD model is presented that allows for an approximation of the flow field within MBR-tanks. The technique is demonstrated by means of two examples considering both hollow-fibre and sheet-membrane modules. The flow field is computed and a comparison between measured and computed flow velocities shows the good quality of the numerical model.
Helminth eggs removal by microscreening for water reclamation and reuse
Authors: Quinzaños S. , Dahl C. , Strube R. , Mujeriego R.
Published: April 2008

Irrigation with reclaimed water is becoming a practical alternative to conventional irrigation in semi-arid areas of the Mediterranean like Spain, but it requires a reliable treatment process to provide a safe water supply. Helminth eggs are one of the main concerns for the safe use of reclaimed water, as they can survive adverse environmental conditions and they are highly infective. Spanish water quality criteria and International guidelines set a limit of 0.1 eggs/l for water uses with unrestricted human exposure. Two microscreening processes have been tested to determine their potential for helminth eggs removal, after a conventional physic-chemical reclamation process. Hydrotech Drum and Discfilters®, provided with 10 μm pore size filter cloth, were tested to determine their efficiency for helminth eggs straining. An experimental test was conducted using 20 μm spherical latex particles, as surrogates for helminth eggs, to test the removal efficiency of a small full-scale drumfilter. In a subsequent laboratory test, actual Trichuris suis eggs were strained using a 10 μm pore size filter cloth from a discfilter. Results from both tests indicate that drum and discfilters are able to achieve 99% removal efficiency for spherical latex particles and a complete removal for helminth eggs in reclaimed water.
Effects of treated wastewater irrigation on the dissolved and soil organic carbon in Israeli soils
Authors: Jueschke E. , Marschner B. , Tarchitzky J. , Chen Y.
Published: April 2008

In many arid and semi-arid regions, the demand for drinking water and other domestic uses is constantly growing due to demographic growth and increasing standard of living. Therefore, less freshwater is available for agricultural irrigation and new water sources are needed. Treated wastewater (TWW) already serves as an important water source in Israel since more than 40 years and its usage will further be extended. Related to its high loads with nutrients, salts and organic materials its use as irrigation water can have major effects on the soil physical, chemical and biological properties, in the worst case leading to soil degradation. Additional organic matter reaches the soil with the effluent water and soil microbial activity is stimulated. Soil organic carbon (SOC) seems to accumulate in the topsoil and tends to decrease after long-term irrigation with secondary TWW in the subsoil. The amount of dissolved organic carbon increased and the aromaticity of the organic compounds in the soil percolates decreased over the irrigation period. Priming effects, occurring after stimulation of microbial activity by the addition of easily degradable substances, could be found in the soils and were stronger for subsoil (1 m depth).
Process reliability and significance of reclaimed water quality parameters
Authors: Mujeriego R. , Peters K.
Published: April 2008

Microbial quality of reclaimed water can be adequately interpreted by graphical adjustment of experimental results to a lognormal probability distribution; the method serves to verify the degree of conformity to the proposed distribution and to visualize the time variability of the results. A conventional physico-chemical treatment can inactivate up to 1.0 μlog of common bacterial indicators, while maintaining time variability below 1.0 (μlog/100 ml). Dissolved organic matter in the influent will significantly alter the performance and the reliability of disinfection process, highlighting the need for improved adjustments of disinfectant dose to actual quality of treated water. Although those process may reach inactivation rates as high as 6.0 μlog for common bacterial indicators, their reliability may be considerably affected, forcing standard deviations beyond 3.0 (μlog/100 ml). Natural processes can provide inactivation rates from 3.0 to 3.5 for common microbial indicators, under the weather conditions studied. Although those values are lower than those of physical and chemical disinfectants, the reliability of natural processes is more stable, with standard deviations ranging from 0.65 to 1.1 (μlog/100 ml). Natural processes are particularly sensible to external inputs of microbial indicators, due to the presence of wildlife.
The Information Content of Royalty Income
Authors: Gu Feng , Lev Baruch
Published: April 2008

The rise of intangible assets in size and contribution to corporate growth over the past quarter century was accompanied by a steep increase in the rate and scope of patenting. Consequently, many patent-rich companies, particularly in the science-based and high-tech industries, are extensively engaged in the licensing and sale of patents. We examine various valuation and disclosure aspects of the outcome of patent licensing—royalty income. Our findings indicate the following: (1) royalty income is highly relevant to securities valuation, (2) the intensity of royalty income provides investors with an important signal about the quality and prospects of firms' R&D expenditures, and (3) a substantial number of companies engaged in patent licensing do not disclose royalty income in financial reports.
Cost-Effective Hedges and Accounting Standards
Authors: Howard Charles T. , D'Antonio Louis J.
Published: April 2008

Using return data from other studies, we show that traditional short hedgers often face a cost in the form of a positive derivative risk premium. Consequently, the hedge ratio chosen should be significantly less than the traditional risk minimum hedge ratio since marginal cost rises dramatically as the risk minimum position is approached. We present a modified hedge ratio and hedge effectiveness measures to replace the commonly used risk minimum equivalents. The use of these alternative measures is permissible under SFAS No. 133 and IAS No. 39 and leads to improved hedging decisions.
Why Some Companies Seek Shareholder Ratification on Auditor Selection
Authors: Krishnan Jagan , Ye Zhongxia (Shelly)
Published: April 2008

Federal and state laws do not currently require companies to seek ratification from shareholders on auditor selection, but some companies do so. Previous studies document the determinants of voting behavior when such voting is solicited by the management, but do not examine why some companies seek shareholder approval on auditor selection while others do not. We examine whether companies avoid seeking ratification when they are likely to face nonratification. We find no strong evidence that this is the case. In fact, companies that pay higher total fees to auditors are more likely to ask shareholders to vote on auditor selection. Andersen clients are less likely to seek ratification, which we attribute to the fact that our sample time period coincides with the Enron-Andersen crisis. The only other indication that companies may shy away from shareholder ratification is a negative association between shareholder dissatisfaction with the board and the likelihood of seeking ratification. Finally, we find that financial expertise of audit committees is positively associated with the likelihood of seeking ratification, supporting results in other studies that show audit committee financial expertise has positive monitoring effects.
An Examination of the Effect of CPA Firm Type on Bank Regulators' Closure Decisions
Authors: Morris Roselyn E. , Strawser Jerry R.
Published: April 2008

This study examines the effect of CPA firm type on regulators' decisions with respect to the closure of banks. Using a sample of 116 closed and 116 nonclosed banks in the state of Texas during 1990–1991, we estimate regression models which include (1) financial characteristics of the sample banks, (2) other characteristics of the sample banks, (3) the type of auditor's opinion received by the bank (with respect to the bank's ability to continue as a going concern), and (4) the CPA firm type (Big 6 vs. non-Big 6). Our results indicate that banks receiving modified opinions from Big 6 firms were more likely to be continued (not closed) by regulators than those receiving modified opinions from non-Big 6 firms. In contrast, banks receiving nonmodified opinions from non-Big 6 firms were more likely to be closed than those receiving nonmodified opinions from Big 6 firms. These findings indicate that, ceteris paribus, banks audited by Big 6 firms are more likely to be continued, consistent with regulators' perceptions that economic reporting incentives may result in Big 6 firms being more likely to modify their opinions to reflect going-concern uncertainties.
An Analysis of the Relative Power Characteristics of Analytical Procedures
Authors: Chen Yining , Leitch Robert A.
Published: April 2008

The overall objective of this study is to analyze the relative effectiveness and efficiency of several analytical procedures. To accomplish this, we test the power characteristics of analytical procedures in simulated business and economic environments. The analytical procedures we test include the Martingale, Census X-11, ARIMA, and stepwise regression expectation models. The power characteristics are measured by both positive and negative testing approaches, with and without accompanying tests of details, and with simple and dispersed error seeding patterns.

The results suggest that the stepwise regression model outperforms X-11, ARIMA, and Martingale models in discriminating between the decision risks at zero and material error for both testing approaches. All models seem to perform better in terms of the aggregate slope for higher degrees of economic stability. The stepwise procedure either outperforms the other procedures for the positive approach or comes close to doing so for the negative approach in terms of reducing the risk of incorrectly concluding that an account is not in material error when it is indeed in material error.

The stepwise model combined with the negative approach exhibits the lowest risk of rejecting an account that is not materially misstated. The negative approach of testing, compared to the positive approach, seems to offer the auditor superior protection against not detecting a material error, while minimizing excessive audit work by correctly concluding that an account is not in material error if nonmaterial errors are present. When applied in conjunction with tests of details as well as when different error dispersion patterns are considered, all four analytical procedure models provide about the same level of assurance (effectiveness) in detecting material errors. The stepwise model, however, is the most efficient one in both of these scenarios in saving excessive audit work.
The Relation between Consensus and Accuracy in Low-to-Moderate Accuracy Tasks: An Auditing Example
Authors: Davis Elizabeth B. , Kennedy S. Jane , Maines Laureen A.
Published: April 2008

This study examines the relation between consensus and accuracy using an error frequency estimation task for which auditors' overall accuracy is known to be low to moderate. We also investigate whether experience moderates the relation between consensus and accuracy for the three industries examined: manufacturing, natural resources, and banking. We find that accuracy is positively related to consensus for all auditors in manufacturing and for auditors with more than 12 (36) months of experience in natural resources (banking). For banking and natural resources, we provide evidence that auditors with little experience in these industries use a heuristic consistent with manufacturing error frequencies as an “educated guess” for the specialized industries' error frequencies. This heuristic leads to consensus among auditors, but results in low accuracy. The results are important for auditing practice and research since reliance on high consensus as a surrogate for accuracy may prove inefficient or, worse, ineffective. The results also demonstrate the need for further investigation of the determinants of audit knowledge and performance across multiple industries and tasks.
Attribute Sampling: A Belief-Function Approach to Statistical Audit Evidence
Authors: Gillett Peter R. , Srivastava Rajendra P.
Published: April 2008

The Dempster-Shafer belief function framework has been used to model the aggregation of audit evidence based on subjectively assessed beliefs. This paper shows how statistical evidence obtained by means of attribute sampling may be represented as belief functions, so that it can be incorporated into such models. In particular, the article shows: (1) how to determine the sample size in attribute sampling to obtain a desired level of belief that the true attribute occurrence rate of the population lies in a given interval; (2) what level of belief is obtained for a specified interval, given the sample result. As intuitively expected, we find that the sample size increases as the desired level of belief in the interval increases. In evaluating the sample results, our findings are again intuitively appealing. For example, provided the sample occurrence rate falls in the interval B for a given number of occurrences of the attribute, we find that the belief in B, Bel(B), increases as the sample size increases. However, if the sample occurrence rate falls outside of the interval, then Bel(B) is zero. Note that, in general, both Bel(B) and Bel(notB) are zero when the sample occurrence rate falls at the end points of the interval. These results extend similar results already available for variables sampling. However, the auditor faces an additional problem for attribute sampling: how to convert belief in an interval for control exceptions into belief in an interval for material misstatements in the financial statements, so that it can be combined with evidence from other sources in implementations of the Audit Risk Model.
A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting
Authors: Bell Timothy B. , Carcello Joseph V.
Published: April 2008

The auditor's responsibility for detecting fraudulent financial reporting is of continuing importance to both the profession and society. The Auditing Standards Board has recently issued SAS No. 82, Consideration of Fraud in a Financial Statement Audit, which makes the auditor's responsibility for the detection of material fraud more explicit without increasing the level of responsibility.

Using a sample of 77 fraud engagements and 305 nonfraud engagements, we develop and test a logistic regression model that estimates the likelihood of fraudulent financial reporting for an audit client, conditioned on the presence or absence of several fraud-risk factors. The significant risk factors included in the final model are: weak internal control environment, rapid company growth, inadequate or inconsistent relative profitability, management places undue emphasis on meeting earnings projections, management lied to the auditors or was overly evasive, the ownership status (public vs. private) of the entity, and an interaction term between a weak control environment and an aggressive management attitude toward financial reporting. The logistic model was significantly more accurate than practicing auditors in assessing risk for the 77 fraud observations. There was not a significant difference between model assessments and those of practicing auditors for the sample of nonfraud cases.

These findings suggest that a relatively simple decision aid performs quite well in differentiating between fraud and nonfraud observations. Practitioners might consider using this model, or one developed using a similar procedure, in fulfilling the SAS No. 82 requirement to “assess the risk of material misstatement of the financial statements due to fraud.”
Evidence on the Effect of Financial and Nonfinancial Trends on Analytical Review
Authors: Cohen Jeffrey R. , Krishnamoorthy Ganesh , Wright Arnold M.
Published: April 2008

In conducting analytical procedures, auditors may use both financial information and nonfinancial information such as general economic conditions, technological changes in the client's industry, and new products from competitors. While there has been extensive research on the impact of financial information (e.g., Biggs and Wild 1985), there has been little consideration of how auditors use nonfinancial information. Further, little is known about how these forms of evidence are integrated.

The purpose of this study is to examine the relative consideration of financial and nonfinancial trends in two analytical review tasks: establishing the level of audit scope and generating hypotheses. As noted by Koonce (1993), prior studies have examined analytical review phases separately and, thus, have contributed to our understanding in a piecemeal fashion.

Seventy-eight auditors participated in an experiment with the independent variables reflecting financial trend (stable or decline) and nonfinancial trend (stable or decline). Increased risk and auditor training associated with financial information suggest that greater focus will be placed on financial rather than nonfinancial information.

The results suggest that auditors place heavier reliance on financial trends than nonfinancial trends in establishing the overall level of audit scope. Further, auditors apparently utilize nonfinancial information as corroborating evidence. The results also reveal that a greater number of hypotheses are generated when financial or nonfinancial trends signal a decline than when they signal a stable environment, and the greatest number of hypotheses are generated when both financial and nonfinancial information indicate a decline.

The findings also indicate that a greater number of hypotheses are generated as a result of financial information than nonfinancial information. Further, results reveal that a large and essentially equal number of hypotheses were generated when either financial or nonfinancial trends indicate a decline, suggesting that auditors consider nonfinancial information in the hypothesis-generation stage of the analytical review process. Thus, if we look at the audit-scope phase in isolation it appears that auditors may not sufficiently consider nonfinancial information. However, in the hypothesis-generation stage, both financial and nonfinancial trends affected the quantity of hypotheses generated. Thus, it is important for researchers to look at multiple stages of the analytical review process concurrently.
Auditors' Consideration of Corporate Governance and Management Control Philosophy in Preplanning and Planning Judgments
Authors: Cohen Jeffrey R. , Hanno Dennis M.
Published: April 2008

The professional literature (e.g., COSO 1992, POB 1993), recent auditing standards (e.g., SAS Nos. 78 and 82), and prior research (e.g., Beasley 1996; Beasley et al. 1999; Dechow et al. 1996) highlight the importance of corporate governance and management control philosophy in ensuring the integrity of the financial-reporting process. We examine the link between these two macro-level factors and both preplanning (e.g., client acceptance, business risk judgments) and planning judgments (e.g., extent and timing of testing).

Ninety-six auditors evaluated a hypothetical client with corporate governance and management control philosophy characteristics that were either strong or weak. More experienced auditors performed preplanning (client acceptance) judgments, while the remaining auditors performed planning judgments related to the extent and timing of substantive testing. As predicted, management control philosophy and the governance structure did affect the preplanning and planning judgments, with a stronger effect observed for management control philosophy. While the results for judgments related to the extent of testing were consistent with professional guidance, auditors lacked consensus in judging the effect on the timing of tests. The results provide insight into the effect of two important elements of the control environment on preplanning and planning judgments and could prove useful in the development of work papers and risk assessment models.